3Cutt J. 1978. Accountability and Efficiency. in Smith R and Weller P (Eds). Public Service Inquiries in Australia, University of Queensland Press. St Lucia, 222 -223
4GAO. 2003. Government Auditing Standards
5Gjesdal F. 1981. Accounting for Stewardship. Journal of Accounting Research, Spring 19 (1) : 208 -231
6Gray A & Jenkins W. 1986. Accountable Management in British Central Government: Some Reflections on the Financial Management Initiative. Financial Accountability and Management, 2 (3) :71 -86
7Hopwood A G. 1984. Accounting and Pursuit of Efficiency. in Hopwood A G and Tomkins C (eds). Issues in Public Sector accounting. Oxford, Philip Allen
8Kluvers R. 2003. Accountability for Performance in Local Government, Australian Journal of Public Administration, March 62 (1): 57-69
9Patton J M. 1992. Accountability and Governmental Financial Reporting, Financial Accountability & Management, Autumn 8 (3): 165-180
10Ryan N. 2001. Reconstructing Citizens as Consumers: Implications for New Model of Governance. AJPA, 60 (3) : 104