Internationally, many public sector reform initiatives have been undertaken over the last three decades under the label New Public Management (NPM), with improvements in accountability and management among their main objectives. This thesis draws on social capital theory to examine the potential of a Ugandan community-led HIV/AIDS programme to supplement NPM approaches to public service delivery and accountability. Hermeneutics methodology is used to guide the research design and the interpretation of evidence.The findings of this study suggest that Uganda's community-led HIV/AIDS initiatives operate within a "bottom-up" accountability framework, characterized by the community taking a role in budgeting, program implementation, reporting, project-oversight, and audit activities. In regard to accounting practices, this study reveals that Ugandan community projects use basic and simple accounting procedures. The findings suggest that simple communal accountability mechanisms can compensate for the types of formal control mechanisms typically promoted within NPM-style reforms. The findings also suggest that multiple accountability relationships can operate in the form of both hierarchical and lateral accountability practices and that these multiple accountability relationships lead to tighter control and accurate accountability, even though formal accountability mechanisms may be weak.This study identified some challenges for community-led service delivery initiatives, including the potential for corrupt practices in some community groups and variations in the level of participation of group members in the execution of various tasks. Further, several areas for further research have been identified. These include the measurement of social capital within community groups and the establishment of measures of group capacities.This study has revealed the latent accountability technology of a "bottom-up" communitarian accountability framework and demonstrated its potential as a complement to NPM models of service delivery and accountability. As an accountability innovation, it needs to be keenly watched as further field experiences emerge over time and reveal more of its potential in developing countries, and perhaps beyond.

Internationally, many public sector reform initiatives have been undertaken over the last three decades under the label New Public Management (NPM), with improvements in accountability and management among their main objectives. This thesis draws on social capital theory to examine the potential of a Ugandan community-led HIV/AIDS programme to supplement NPM approaches to public service delivery and accountability. Hermeneutics methodology is used to guide the research design and the interpretation of evidence.The findings of this study suggest that Uganda's community-led HIV/AIDS initiatives operate within a "bottom-up" accountability framework, characterized by the community taking a role in budgeting, program implementation, reporting, project-oversight, and audit activities. In regard to accounting practices, this study reveals that Ugandan community projects use basic and simple accounting procedures. The findings suggest that simple communal accountability mechanisms can compensate for the types of formal control mechanisms typically promoted within NPM-style reforms. The findings also suggest that multiple accountability relationships can operate in the form of both hierarchical and lateral accountability practices and that these multiple accountability relationships lead to tighter control and accurate accountability, even though formal accountability mechanisms may be weak.This study identified some challenges for community-led service delivery initiatives, including the potential for corrupt practices in some community groups and variations in the level of participation of group members in the execution of various tasks. Further, several areas for further research have been identified. These include the measurement of social capital within community groups and the establishment of measures of group capacities.This study has revealed the latent accountability technology of a "bottom-up" communitarian accountability framework and demonstrated its potential as a complement to NPM models of service delivery and accountability. As an accountability innovation, it needs to be keenly watched as further field experiences emerge over time and reveal more of its potential in developing countries, and perhaps beyond.

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science