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This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, legal and institutional framework to hold government to account; fighting corruption; external accountability and the role of supreme audit institutions on detecting fraud and corruption

The literature regarding the correlation of central government spending on performance accountability and the benefits of BSC implementation on the government's performance reporting practices are rarely discussed, especially in developing countries. Consequently, this paper aims to examine the effects of expenditure budget and BSC implementation on the Indonesian central government's performance accountability. This research employs panel data analysis using secondary data from the central government's assessment. The findings confirm that central government expenditure and BSC implementation significantly and positively affect performance accountability. Specifically, ministries/agencies working in financial services have higher performance accountability than ministries/agencies in politics, laws, and security affairs. Additionally, the results show that the better the education level of employees, the better performance accountability. By determining the factors that positively influence performance accountability, the central government can formulate specific policies to improve its performance.

Does compliance with rules ensure better program performance and accountability? Since the 1980s, many scholars have answered no to this question, arguing that as managers attempt to comply with a growing thicket of rules, they often lose sight of the performance of their agencies and programs. Even the defenders of a rules‐based approach have tended to view it as a necessary, though inconvenient, means of ensuring that democratic values and public rights are protected in the functioning of government. But does compliance with rules inevitably result in a loss of efficiency and effectiveness in the performance of public projects? This essay presents a case study of a public works project and three additional case summaries to demonstrate a theoretical proposition that compliance with rules for contracting and competitive selection of contractors can be an essential element of both a project's success and its accountability.

Performance accountability of public bodies meaning widespread not only limited liability in law but also in the field of non-law. Special accountability law, imaged through the performance creation of the law (legal creating), as well as in the implementation of the law (legal applying) as the embodiment of government action (Bestuurhandeling). In the concept of the law of State administration and administrative law, Government action in question is the Act or acts committed by State administration in carrying out the task of Government.

In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultant. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analized by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultant performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization

In this case the Samarinda City Government plans to implement a system to monitor and evaluate the performance of government agencies. The system will be implemented in all SKPD in Samarinda City. In order to accelerate Bureaucratic Reform in Government Agency Performance Accountability by utilizing information and communication technology, it is needed today. This effort is a quick and precise step in synching accurate performance data and databases. In this application a joint commitment is required by maximizing available resources such as HR, hardware/internet networks. In connection with this, the Samarinda City Government has developed an online-based agency performance accountability system called G-SAKIP that is very simple in the hope of facilitating planning to performance reporting. In this G-SAKIP Application a very important preliminary document prepared by SKPD is the Strategic Plan (RENSTRA).

The performance of the Ratu Zalecha Martapura Regional Hospital was audited by the Supreme Audit Agency and has received a report on the results of the audit which included recommendations that must be carried out and an action plan stated by the RSUD to complete the recommendations. But there are still many recommendations that have not been implemented and resolved. The purpose of this study was to find the root cause of the still low implementation of the BPK recommendations from the period of time that should have been completed. The research design used in evaluative research research uses a fishbone diagram model. Data collection was conducted in three ways, namely obtaining progress data on the implementation of follow-up recommendations from the South Kalimantan Provincial BPK Representatives, in-depth interviews, and Focus Group Discussion. The unit that becomes the data analysis is the management performance of Ratu Zalecha Martapura General Hospital in implementing follow-up actions on BPK recommendations. The findings of this study are the root of the problems in the implementation of the BPK's recommendations on the performance of the Ratu Zalecha Martapura Regional Hospital. Constraints encountered in the form of limited funds and the slow flow of funds from the Ratu Zalecha Regional Hospital have an impact on all sectors such as human resource development and physical infrastructure. Article visualizations: