In 1989, the Asian Organisation of Supreme Audit Institutions (ASOSAI) issued its first publication entitled "Accountability and Control of Public Enterprises." Based on the success of this publication, the Governing Board of ASOSAI in June 1989 commissioned a second research project to be undertaken on budgeting and accounting in the public sector. Mr. L.T. Kulasingham, Deputy Auditor General of Malaysia and Mr. A.C. Tiwari, Deputy Comptroller and Auditor General of India were given the task of researching the subject. This publication "Financial Accountability and Management in Government" is the result of their efforts.
This publication covers budgeting and accounting practices in eleven countries in the ASOSAI region and I have no doubt that it will be particularly useful to practicioners in the public sector, to researchers, academics and to legislators and administrators.
I would like to thank all those particular SAIs which provided excellent country papers for this publication which made the task of the authors relatively simple. Information pertaining to some countries is not complete and could not be included in this edition.
Our thanks also to the authors who undertook this assignment over and above their normal routine work and the Auditors General of Malaysia and India for making them available forthis project and meeting the associated costs. Our grateful thanks are also due to Associate Professor D.J. Hardman, Head, Department of Financial Accounting and Auditing, University of Technology, Sydney who acted as adviser and technical consultant to the authors.
I would also like to record my thanks to all those-who are too numerous to mention by name-who assisted the authors in one way or another.
I must in conclusion and on behalf of the Governing Board of ASOSAI, say that we are proud that ASOSAI has once again made a significant contribution to the literature available on public sector financial procedures and practices and to public accountability in particular.
Lu Pei Jian
Auditor General of the Peoples Republic of China and Chairman of ASOSAI.
July 1992