Systems of Accountability in Public Sector Organization Using NPM: An Exploratory Evidence

This study is about the exploration of accountability systems in the context of New Public Management initiatives. A government department in the Australian Capital Territory has been adopted as a field for investigation. The focus of this research is to study in depth of a particular phenomena i.e., accountability systems. Qualitative research methodology was chosen and case-based research method was used in this study. Data collection involved a triangulation approach using three sources as organizational documents, interviews and observation. The research demonstrated that accountability systems in the selected researched organization are the functions of public sector reforms linked to the key areas of financial management and service delivery. These findings are consistent with the view that changes to the Australian public sector promoted managerial accountability and a culture of performance. The research undertaken was in-depth, using a case study and though generalization is not possible from this single case study, the findings are expected to add knowledge to existing literature and provide some important lessons for the public sector entities in other countries who are interested in adopting these accountability systems as their control devices.