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Public accountability was formally imposed on the Thai Government in 1997 when the World Bank compelled public sector reforms as a condition for bailing the country from bankruptcy. Despite regulating to promote public accountability for 20 years, the public accountability of Thai Government is still criticized as poor. However, the specific areas of public accountability needing improvement have not been clearly identified in Thailand. The purpose of this paper is to investigate how the Thai Government discharges its public accountability.

Prior literature supported annual reports as essential means by which public sector entities discharge their public accountability, and addressed the desirable aspects of reporting which permit the public’s monitoring of their government’s performance. That is: the account must be publicly accessible, timely, reliable and adequate. This paper evaluates the 2016 annual reports of the Thai Central Government departments against these aspects in tandem with the reporting regulations.

The results show that reliability and timeliness of annual report disclosures are the most problematic, followed by accessibility and adequacy. It was also found that the existing regulations provide only mild sanctions on government officers for their non-compliance. Further, statistical evidence suggests that larger departments report better on voluntary items than departments with smaller revenue.

These weaknesses of the reporting and regulations provide immediate suggestions for public policy regulators as to how to improve the Thai Government’s public accountability. These results are also expected to be useful to international lending institutions to be aware of particular issues when considering their foreign aid programs. Theoretically, the paper supports the necessity of public accountability mechanisms, in particular public sanctions, which need to be strong enough to motivate governments’ public accountability. It also highlights that public accountability aspects can be useful to measure or evaluating public sector reporting in emerging countries such as Thailand.

This paper explains the formation of government resistance to open data based on the cognition of stakeholders in Chinese context.

Adopting grounded theory, this study interviewed 22 stakeholders to collect data. Through continuous coding, this study identified the main categories and then constructed theoretical models.

This study identified and explained five main categories that relate to resistance: practice, perception, organizational culture, motivation and resistance strategies. Then, a framework was developed that conceptualizes the government' resistance to open data. Based on the division of the forms of motivation, there are three paths through which government departments resist open data, namely, avoiding disadvantages to the organization, being unwilling to increase the workload and being unwilling to take the initiative.

This paper reveals the internal logic of government departments' resistance to open data and provides a process explanation beyond causality. It also provides a reference for other countries in the same preliminary stage as China with respect to open data implementation.

Public sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an emerging economy, and currently under military rule, provides an interesting context to investigate stakeholder tensions. The purpose of this paper is to investigate how and why the Thai Government bureaucrats prioritize their stakeholders.

The study draws on the managerial branch of stakeholder theory and stakeholder salience theory to examine the importance of various stakeholders and of the stakeholders’ salient attributes perceived by the Thai Government bureaucrats in discharging its accountability. The study uses a survey questionnaire mailed out to the central government departments in Thailand.

The study finds that single most important stakeholder is the Office of the Auditor-General. The public is perceived as the second. This is dissimilar to the western-centric accountability focus on the public, and challenges claims by the Thai military coup that it will bring democratic rule. “Legal power” supporting the stakeholders’ claims for government accountability is the most influential attribute in determining stakeholder importance and prioritizing attention for government bureaucrat’s discharge of its accountability.

Such findings increase understanding of the applicability of stakeholder theory and stakeholder salience theory in the context of military rule in emerging economy countries such as Thailand. This paper also provides suggestions of how stakeholders may shape their salience in order to gain priority. This also provides an immediate suggestion for reforms of the Thai regulatory frameworks in prioritizing stakeholders and promoting the government’s greater accountability.

This paper aims to examine the process for estimation of efforts for software development and suggests a framework for estimating software development costs and ensuring quality of code in e-Government projects from the Indian state of Andhra Pradesh. With no established processes for estimation of efforts, the Government relied on open bids from the market to develop these e-Government applications.

The paper adopts an exploratory case study approach to analyze the e-Government applications in Andhra Pradesh. Using data from the information technology department of the Government of Andhra Pradesh, the paper evolves a framework to compute costs of software development, based on the software development life cycle.

The framework helps in arriving at a hurdle price before the tender process. The study has shown that an e-Government application in AP state would cost Rs. 224,000, or US$2,969.25, for a simple application, and Rs. 33,60,000, or US$44,538.71, for a complex application over a five-year period, depending on the complexity and size of the application. This information would be useful to the Government decision-makers for expanding e-Government.

Further research may assess the utility of this framework for e-Government support activities like automation of data centers, video conferencing facilities and ushering in financial technologies for encouraging cashless payments.

The paper provides information that could be of value at a national level (for India) and at the same time providing a guide for other countries that would like to adopt this framework.

The purpose of this paper is to investigate the implementation process of an open source enterprise management system in the South African public sector. Change management was observed in relation to challenges and opportunities in the alignment of the internal organisational changes to the imperatives of the national Free and Open Source Software policy.

An interpretive case study, using interviews, observation and document review was used.

Alignment of the organisational environment, change management strategies and technology is required to address many of the “common” change management challenges. However, ICT policies are formed and adopted in a highly complex environment and have embedded property and power relations which impact the nature and direction of their implementation. In this case, one of the main challenges arose from the alignment of internal organisational change to a national policy, which did not seem to have the full support of the agency which was tasked with implementing it.

Many of the challenges faced by the public sector department are commonly described in change management literature, such as inadequate consideration for the social context in which the change was to take place. What emerges from this paper is a caution that there is not a single voice within government and that in a multi‐levelled and multi‐sectoral institution, many different rationalities exist. The internal alignment of the divergent voices within government would be a prerequisite for the organisational environment, change management strategies and technology to be aligned.

The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top‐class internal auditing service that is cost‐effective and affordable, preferred by clients, continuously complies with the standards of professional practice of internal auditing and best practice and have a positive impact on the national government department’s bottom line. The empirical research has highlighted several factors, including the ignorance of key role players and lack of professional proficiency on the part of internal auditors, as factors that impede the establishment and operation of an internal auditing function in the public sector in South Africa. It is recommended, that audit committees in the public sector should launch a joint marketing action, directed at key role players, to promote the potential value of a top‐class internal auditing service in the public sector, as well as the factors that impede it.

Annual reports are perceived to be important sources of information about government departments' performance, accountability, efficiency and effectiveness. This paper aims to report on an empirical study that explores the current disclosure practices by Australian government departments.

To achieve the research aim, the paper assesses the 2005‐2006 annual reports of 56 Australia Government departments. It analyses 47 mandatory disclosures and 20 voluntary disclosures reported by the subject organizations. It employs a disclosure index to calculate the level of disclosures.

The findings reveal that the voluntary disclosure level is higher than the mandatory disclosure in the subject departments. Further, it is found that the annual reports of government departments reveal a low level of disclosures in the areas of human resources, asset management, external scrutiny, purchasing, and contracting.

The study is based on published annual reports only. Therefore, it provides little in‐depth insights into the current disclosure practice within the subject organizations.

The findings reported in this paper will be of value to both theoretical and empirical studies of how organizational and institutional forces may affect the level of disclosure in the annual reports of public sector organizations. The study will provide basis for further research into this area in various international settings. Practically, this study will assist government departmental management to continue improving their quality of reporting.

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

This paper seeks to provide a model for creating podcasts to promote academic library resources and services, with an emphasis on government documents collections.

This paper describes the Mississippi State University (MSU) Libraries' project to develop podcasts that promote the Libraries' numerous resources and programs to the University's students, faculty and staff. Specifically, the paper discusses the Government Documents and Microforms Department's involvement in this project.

The Government Documents and Microforms Department's three podcast links received a total of 64 hits during the first three months the MSU Libraries' podcasts were available (September 2006‐November 2006). This is in comparison with the 4,318 hits the Department's six major online resources received during the same period.

This paper will allow academic librarians to gain a basic knowledge of the podcast technology, identify possible resources from their own libraries to advertise via the podcast medium, and learn strategies for creating podcast scripts to promote both government and non‐government information resources.

By subscribing to podcast feeds that describe library resources or events, patrons can learn more about these resources, and receive instruction in how to use them, at their convenience. By promoting the use of government documents in particular, librarians can connect students, faculty and other researchers with information materials that are applicable to a wide range of academic disciplines and to daily life.

This paper aims to understand the conceptualisation of the notion of transformational government that is emerging within the electronic government domain. It reviewed how transformational government is manifest in the policy and strategic commitments of government departments in South Africa. The study focused on understanding the role of public sector planning towards the attainment of transformational government.

The study is interpretive and qualitative in nature. It provides the outcomes of a deductive thematic analysis conducted on strategic documents of government departments to explore their alignment and support for transformational government.

The paper argues for the need for public sector planning that is focused on citizen benefit realisation. The results highlight the significance of strategic plans for developmental transformation. However, the planning instruments were found to have an inconsistent orientation towards transformational government.

The study is significant in light of the implications of public policy and the associated strategic plans for citizens. This paper also contributes to research on the nascent area of transformational government.