Accounting, auditing, accountability and governance are mutually
exclusive. Accounting provides a set of rules and techniques to be
followed by interested parties which would be verified by audit so
that accountability of those parties is carried out. Governance
requires such accountability through mechanisms of legitimation and
control. The study in this manuscript is an investigation into the
working of a standing Committee called the Public Accounts
Committee of the Parliament of North West Frontier Province of
Pakistan. This body is entrusted with the task of accountability of
public officials for public funds placed at their disposal by the
Parliament and to establish whether the funds are spent
legitimately within the limits and on the subjects prescribed by
the Parliament. The book in hand provides the baseline information
for accountants, auditors, students, researchers and relevant Govt.
stakeholders. Therefore, it should be in every library of the
relevant disciplines.
General
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