Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You and Your Team.

Learn More →

The milieu of government reporting in Vanuatu

The milieu of government reporting in Vanuatu Purpose – Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the whole‐of‐government of Vanuatu. Design/methodology/approach – The view from the centre considers documentary evidence of the Auditor‐General's commentaries on the whole of Vanuatu government reporting. Textual analysis takes into account the complexity of Vanuatu's political, social, economic, cultural and historical background, together with views from the periphery about the expectations raised about Vanuatu's constitutional accountability. Findings – In recent times, in Vanuatu, there have been no annual reports generated by the Auditor‐General and, thus, no examination and audit of the accounts of the government of Vanuatu, suggesting a resistance to the introduced Condominium concepts of parliamentary accountability of the whole of Vanuatu government reporting. In the time the Auditor‐General's Office (AGO) did produce reports that were largely ignored by parliament and its Public Accounts Committee (PAC). Research limitations/implications – Introduced ideas of accountability as reflected in the constitution of Vanuatu have an uncertain space. Introduced Westminster systems of government raise an expectation to uphold the intent and provisions of constitutional accountability through either Western‐narrow or Western‐broad government reporting. Textual analysis of the Auditor‐General's commentaries show that to develop and fully leverage ideas of imported concepts, such as accountability, those on the periphery need to understand the “centre”, their nature, characteristics and configuration. Practical implications – Greater funding and staffing of the AGO would assist in the examination and audit of the accounts of the government of Vanuatu. Greater interest by parliamentary oversight committees, such as the PAC, in the Auditor‐General's work would help this examination and audit process. Originality/value – The originality of the paper rests in considering Vanuatu's agency's own government reporting through internal points of reference. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

The milieu of government reporting in Vanuatu

Pacific Accounting Review , Volume 23 (2): 20 – Sep 13, 2011

Loading next page...
 
/lp/emerald-publishing/the-milieu-of-government-reporting-in-vanuatu-EUdECA3AX5
Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
0114-0582
DOI
10.1108/01140581111163980
Publisher site
See Article on Publisher Site

Abstract

Purpose – Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the whole‐of‐government of Vanuatu. Design/methodology/approach – The view from the centre considers documentary evidence of the Auditor‐General's commentaries on the whole of Vanuatu government reporting. Textual analysis takes into account the complexity of Vanuatu's political, social, economic, cultural and historical background, together with views from the periphery about the expectations raised about Vanuatu's constitutional accountability. Findings – In recent times, in Vanuatu, there have been no annual reports generated by the Auditor‐General and, thus, no examination and audit of the accounts of the government of Vanuatu, suggesting a resistance to the introduced Condominium concepts of parliamentary accountability of the whole of Vanuatu government reporting. In the time the Auditor‐General's Office (AGO) did produce reports that were largely ignored by parliament and its Public Accounts Committee (PAC). Research limitations/implications – Introduced ideas of accountability as reflected in the constitution of Vanuatu have an uncertain space. Introduced Westminster systems of government raise an expectation to uphold the intent and provisions of constitutional accountability through either Western‐narrow or Western‐broad government reporting. Textual analysis of the Auditor‐General's commentaries show that to develop and fully leverage ideas of imported concepts, such as accountability, those on the periphery need to understand the “centre”, their nature, characteristics and configuration. Practical implications – Greater funding and staffing of the AGO would assist in the examination and audit of the accounts of the government of Vanuatu. Greater interest by parliamentary oversight committees, such as the PAC, in the Auditor‐General's work would help this examination and audit process. Originality/value – The originality of the paper rests in considering Vanuatu's agency's own government reporting through internal points of reference.

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Sep 13, 2011

Keywords: Vanuatu; Traditional reporting; Auditor‐General; Public Accounts Committee; Constitution; Financial reporting; Auditing

References