| 000 -LEADER |
|---|
| fixed length control field |
01676pab a2200205 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180718b2014 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Haque, Mohammad Ashraful |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accountability for public expenditure in Bangladesh: the principal-agent problem and role of the Office of the Comptroller and Auditor General |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2014 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.249-260. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
Dec |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
While administrative accountability is a key to good governance, there is a dilemma concerning which aspects of it should be given special emphasis. This dilemma arises in part from the alternative perspectives of bureaucratic management and principal-agent theory. The former provides for accountability through hierarchical control, written rules and procedures, and bureaucratic impersonality. The latter, by contrast, heralds the value of contractual relationships and the resulting incentives that lead actors to respond in particular ways. This article addresses these perspectives with reference to the public expenditure accountability system in Bangladesh as a principal-agent problem between the executive, bureaucracy and the parliament. A significant element of the problem is that the Office of the Comptroller and Auditor General has limited capacity to enhance the flow of credible public financial information as a means of reducing the information asymmetry between principals and agents. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
CAG - Bangladesh |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accountability - Bangladesh |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public expenditure - Bangladesh |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public expenditure |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Asia Pacific Journal of Public Administration |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
|---|
| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
107024 |
