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ACCA is actively involved around the world in promoting best corporate governance practice. Public sector governance covers how public sector entities are controlled at the highest levels. This will vary from one organisation to another and from country to country. There are, however, a number of principles. The four pillars of good governance can be identified as:

In addition, the elements of public sector governance may cover:

The four pillars of public sector governance are described in the ECSAFA publication Governance in the public sector - an ECSAFA perspective.  This publication also includes a series of recommendations directly relevent to African public sector organisations, but will also have some value in other areas of the world.

Transparency International

Transparency International is a major non-governmental organisation dealing with corruption issues. Transparency International (TI), founded in 1993, is the leading international non-governmental organisation devoted solely to curbing corruption. TI has nearly 90 national chapters and TI's. International Secretariat is in Berlin, Germany. For more information visit the Transparency International website.

International Budget Project

The International Budget Project of the Center on Budget and Policy Priorities helps non-governmental organisations and researchers to analyse and improve budget policies and decision-making processes. The project publishes a quarterly bulletin of developments in this area which is available by registering at the International Budget Project website.

The Africa Budget Project (ABP)

The ABP primarily works to build capacity in civil society and legislatures to participate effectively in budgetary processes in African countries. For more information on the ABP visit the IDASA website.

UNICORN

A trade union anti-corruption network. Its mission is to mobilise workers to share information and co-ordinate action to combat international corruption. UNICORN is undertaking empirical research into the corrupt practices of Multi-national Companies (MNCs), particularly in the context of privatisation and public procurement. It is also undertaking policy research on a range of initiatives aimed at detecting and deterring international bribery. More about this research a the UNICORN website.

Reading resources

The TI Source book

The TI Global Corruption Report 2004
An annual overview of the state of the global fight against corruption and related developments.

Governance in the public sector - an ECSAFA perspective [PDF]
ACCA, May 2002. ACCA assisted the East, Central and Southern African Federation of Accountants (ECSAFA) to develop guidance on effective governance for public sector- organisations. This publication provides guidance on best practice for corporate governance for ministries, departments and other public-sector organisations which do not have boards of governors or similar bodies. A companion volume was published in 2004 on governance of parastatal organisations. The guide is available from ECSAFA, the regional accountancy body for East, Central and Southern Africa:

Ndung'u Gathinji
Chief Executive, ECSAFA
Hughes Building, Kenyatta Avenue,
PO Box 42423, Nairobi, Kenya.
e-mail: ecsafa@africaonline.co.ke
website: www.ecsafa.org

Budget Transparency and Participation 2: Nine African Case Studies
IDASA, January 2006. IDASA’s Africa Budget Project has published the results of a multi-country comparative study considering how citizens engage with their government’s budgets, aimed at promoting good governance. The study sought to provide civil society with a credible platform from which to advocate for more transparent and accurate budget information, in useful formats, that would allow for greater citizen participation in public debates and policy decisions. The countries involved in this study were Botswana; Burkina Faso; Ghana; Kenya; Namibia; Nigeria; South Africa; Uganda; and Zambia.

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