| Foreword | p. xv |
| Preface | p. xvii |
| Acknowledgments | p. xix |
| Contributors | p. xxi |
| Abbreviations and Acronyms | p. xxv |
| Overview 1 | |
| Ensuring Integrity and Improving the Efficiency of Public Management | |
| Performance-Based Accountability | p. 15 |
| Central Place of Accountability in Governing | p. 15 |
| The Shift to Performance-Based Accountability | p. 19 |
| A Strategy for Change | p. 21 |
| Barriers and Perverse Consequences | p. 27 |
| Conclusions | p. 30 |
| Notes | p. 31 |
| References | p. 31 |
| Efficiency, Integrity, and Capacity: An Expanded Agenda for Public Management? | p. 33 |
| Generating Commitment to Public Management Reform | p. 34 |
| Creating the Conditions for Public Management Reform | p. 40 |
| How Should Reforms Be Introduced and Sequenced? | p. 52 |
| Conclusion: Embedding Reforms | p. 55 |
| Notes | p. 55 |
| References | p. 55 |
| Can E-Government Make Public Governance More Accountable? | p. 59 |
| Accountability in Public Governance | p. 60 |
| E-Government as a Comprehensive Concept of Modernization | p. 62 |
| Fostering E-Government and Accountability | p. 78 |
| Conclusions | p. 81 |
| Notes | p. 84 |
| References | p. 84 |
| Networks and Collaborative Solutions to Performance Measurement and Improvement in Sub-Saharan Africa | p. 89 |
| The Need for a Systems Approach to Community Improvement | p. 90 |
| From Government to Governance: Networks and Collaborative Solutions | p. 107 |
| Goals and Performance Targets | p. 113 |
| Performance-Based Budgeting | p. 116 |
| Tools for Engaging Citizens and Respecting Public Values | p. 122 |
| Improving Government Performance in Sub-Saharan Africa | p. 124 |
| Redefining Performance through Collaborative Networks | p. 125 |
| Notes | p. 127 |
| References | p. 127 |
| Strengthening Oversight and Combating Corruption | |
| The Role of Political Institutions in Promoting Accountability | p. 135 |
| Key Concepts in Accountability Systems | p. 136 |
| Institutions: Functions, Pitfalls, and Innovative Remedies | p. 148 |
| Key Trends Affecting Efforts to Improve Accountability Systems | p. 170 |
| Diagnosing Accountability Failures in Political Institutions | p. 176 |
| Notes | p. 179 |
| References | p. 179 |
| Legal and Institutional Frameworks Supporting Accountability in Budgeting and Service Delivery Performance | p. 183 |
| The Importance of Effective Citizen Voice to Budgeting and Service Delivery Performance | p. 185 |
| Cross-Country Experience with Legal and Institutional Frameworks That Support Citizen Voice Mechanisms | p. 188 |
| What Kinds of Mechanisms and Conditions Create Effective Citizen Voice? | p. 205 |
| Case Studies on Strengthening Citizen Voice Mechanisms to Improve Service Delivery | p. 212 |
| Conclusions | p. 224 |
| Annex: The ARVIN Framework | p. 225 |
| Notes | p. 227 |
| References | p. 229 |
| Tailoring the Fight against Corruption to Country Circumstances | p. 233 |
| What Is Corruption? | p. 234 |
| What Drives Corruption? | p. 236 |
| What Can Policy Makers Do to Combat Corruption? | p. 243 |
| Conclusions: Don't Use the "C" Word | p. 249 |
| Notes | p. 250 |
| References | p. 250 |
| Disrupting Corruption | p. 255 |
| Dealing with Incidental Corruption: Principal-Agent Theory versus the Economics of Crime | p. 256 |
| The Sale of Jobs and Its Effect on Mechanisms of Accountability | p. 258 |
| Dealing with Systemic Corruption | p. 260 |
| Case Study Evidence on Systemic Corruption | p. 272 |
| Elections and Revolutions | p. 276 |
| Recommendations | p. 277 |
| Notes | p. 281 |
| References | p. 282 |
| Corruption in Tax Administration | p. 285 |
| Causes of Corruption in Tax Administration | p. 286 |
| Administering Tax Policy | p. 288 |
| Impact of Corruption | p. 290 |
| Combating Corruption in Tax Administration | p. 292 |
| Conclusions and Policy Recommendations | p. 298 |
| Notes | p. 300 |
| References | p. 301 |
| Corruption and Fraud Detection by Supreme Audit Institutions | p. 303 |
| The Rise in Fraud and Corruption | p. 303 |
| The Need for a Change in Audit Emphasis | p. 305 |
| What Are Fraud and Corruption? | p. 307 |
| The International Organization of Supreme Audit Institutions' Interest in Fraud and Corruption | p. 309 |
| Anticorruption Policies | p. 310 |
| Types of Audits | p. 311 |
| Detecting Fraud | p. 314 |
| Reporting Fraud and Communicating with Management | p. 320 |
| Recommendations for Improving SAI Anticorruption Performance | p. 320 |
| References | p. 321 |
| Public Sector Performance Auditing in Developing Countries | p. 323 |
| Elements of a Performance Audit | p. 324 |
| Conducting the Performance Audit | p. 333 |
| Conducting Performance Audits in Sub-Saharan Africa | p. 349 |
| Notes | p. 356 |
| References | p. 357 |
| The Growth of Parliamentary Budget Offices | p. 359 |
| The Role of Legislatures in the Budget Process | p. 360 |
| Examples of Specialized Legislative Budget Offices | p. 361 |
| Potential Value and Functions of Independent Budget Offices | p. 371 |
| Why Is the Number of Independent Budgeting Offices Growing? | p. 372 |
| Considerations in Establishing Effective Legislative Budget Units | p. 373 |
| Conclusion | p. 376 |
| Notes | p. 376 |
| References | p. 377 |
| Strengthening Public Accounts Committees by Targeting Regional and Country-Specific Weaknesses | p. 379 |
| Legislatures and Public Financial Accountability | p. 380 |
| Organization of PACs across the Commonwealth | p. 381 |
| What Factors Contribute to the Success of a PAC? | p. 383 |
| Obstacles to Effective Performance and Possible Ways of Overcoming Them | p. 391 |
| Notes | p. 392 |
| References | p. 393 |
| Index | p. 395 |
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