Des Klass

General decision assurance principles and procedures for strategic planning

This paper addresses two perceived inadequacies in traditional approaches to strategic planning the paucity of well-articulated theoretical assumptions underlying strategic planning procedures, and an insufficient emphasis on the importance to the quality of the final outcome, of robust, group decision management processes in which to embed the planning procedures. A set of principles and procedures to address these short-comings are proposed.

From Accountability to Assurance – Stakeholder Perspectives in Local Government

This article reports on research which sought to explore the understanding of accountability for performance amongst constituents of local government in Western Australia. Recent trends to increase the public accountability and financial reporting requirements for local governments underline the need to understand the value and use made of this performance information by local government constituents.