title: Public Sector Performance Auditing and Accountability:A Fijian Case Study

authors: Nath, Nirmala Devi

subjects: Performance Auditing

abstract: This thesis examines how and theorises as to why performance auditing in the Fijian public sector was inexplicably discontinued in 1997. The Fijian socio-political history during, after and prior to the 1970-2000 period, in which the practice of performance auditing emerged, was implemented and was subsequently discontinued is explored. The study draws on critical hermeneutics to interpret the text empirics, and informs the research findings using Roberts’ (1991, 1996, 2010) interpretation of accountability. The findings revealed that powerful actors and institutions such as the Auditors-General, Ministers of Finance, Public Service Commission, Public Accounts Committee members, auditees and the Asian Development Bank influenced the changes in public sector auditing in Fiji. During the 1970-1997 period Auditors-General (Bhim, Narain and Datt) held the government and the auditees to account by performing compliance to budget and financial attest audits. Their efforts were constrained by the Ministers of Finance who withheld funds and the Public Service Commission, which failed to recruit sufficient staff. In 1995, Auditor-General Datt undertook performance auditing without a mandate, Auditors-General Datt and Jacobs efforts to seek a performance audit mandate were overlooked by the Minister of Finance (Kubuabola) during 1996-1998. In 1999, the Rabuka government enacted the new Public Finance Management Act, which provided the Auditor-General with limited scope for performance auditing. The Chaudry government recalled this Act thus withholding the limited scope. The conclusions were the Auditors-General used accounting to make visible the conduct of the auditees during the 1970-1995 period. The media extensively publicised the audit findings and disclosures creating a perception of lack of accountability. The successive indigenous Fijian led governments inspired by the need for political supremacy overlooked the audit findings and effectively deflected being held to account. The spirit of the Westminster system of auditing was not honoured and served as a symbolic gesture. During 1995-1996 Auditor General Datt overstepped the provisions of the 1970 Audit Act and implemented performance auditing thus incorporating non-accounting information to hold the accountors to account. Literature on performance auditing indicates that this practice is widely accepted in most western democracies this is not so in Fiji, partly because of the dominance of tribal structures and asymmetrical power distributions. The implication for policy makers, government and the Auditor-General is that changes in audit scope be accompanied by changes in relevant statute. Socialising form of accountability accompanied with the traditional hierarchal form offers the potential to reduce the asymmetrical power distribution amongst the powerful actors in the public (audit) sector. This combination also offers a greater chance to the accountee to effectively hold the accountor to account for both accounting and non-accounting performance. Transparencies created by accounting be followed by consequences so that accountors take responsibility for their action. The donor agency and other change agencies such as the Auditor-General be sensitive to the unique political and cultural circumstances of the indigenous community in a less developed country such as Fiji.

text: Public Sector Performance Auditing and Accountability:A Fijian Case Study This thesis examines how and theorises as to why performance auditing in the Fijian public sector was inexplicably discontinued in 1997. The Fijian socio-political history during, after and prior to the 1970-2000 period, in which the practice of performance auditing emerged, was implemented and was subsequently discontinued is explored. The study draws on critical hermeneutics to interpret the text empirics, and informs the research findings using Roberts’ (1991, 1996, 2010) interpretation of accountability. The findings revealed that powerful actors and institutions such as the Auditors-General, Ministers of Finance, Public Service Commission, Public Accounts Committee members, auditees and the Asian Development Bank influenced the changes in public sector auditing in Fiji. During the 1970-1997 period Auditors-General (Bhim, Narain and Datt) held the government and the auditees to account by performing compliance to budget and financial attest audits. Their efforts were constrained by the Ministers of Finance who withheld funds and the Public Service Commission, which failed to recruit sufficient staff. In 1995, Auditor-General Datt undertook performance auditing without a mandate, Auditors-General Datt and Jacobs efforts to seek a performance audit mandate were overlooked by the Minister of Finance (Kubuabola) during 1996-1998. In 1999, the Rabuka government enacted the new Public Finance Management Act, which provided the Auditor-General with limited scope for performance auditing. The Chaudry government recalled this Act thus withholding the limited scope. The conclusions were the Auditors-General used accounting to make visible the conduct of the auditees during the 1970-1995 period. The media extensively publicised the audit findings and disclosures creating a perception of lack of accountability. The successive indigenous Fijian led governments inspired by the need for political supremacy overlooked the audit findings and effectively deflected being held to account. The spirit of the Westminster system of auditing was not honoured and served as a symbolic gesture. During 1995-1996 Auditor General Datt overstepped the provisions of the 1970 Audit Act and implemented performance auditing thus incorporating non-accounting information to hold the accountors to account. Literature on performance auditing indicates that this practice is widely accepted in most western democracies this is not so in Fiji, partly because of the dominance of tribal structures and asymmetrical power distributions. The implication for policy makers, government and the Auditor-General is that changes in audit scope be accompanied by changes in relevant statute. Socialising form of accountability accompanied with the traditional hierarchal form offers the potential to reduce the asymmetrical power distribution amongst the powerful actors in the public (audit) sector. This combination also offers a greater chance to the accountee to effectively hold the accountor to account for both accounting and non-accounting performance. Transparencies created by accounting be followed by consequences so that accountors take responsibility for their action. The donor agency and other change agencies such as the Auditor-General be sensitive to the unique political and cultural circumstances of the indigenous community in a less developed country such as Fiji.

year: 2011

title: The Effect of Grain Refinement on the Castability of Magnesium-Aluminium Alloys

authors: Loughnane, Timothy Kevin

subjects: Magnesium

abstract: Rapidly increasing fuel prices and global pressures to reduce the harmful effects of vehicle emissions are forcing vehicle manufacturers to look at alternative materials to reduce the mass of the vehicles they produce. This has led to an increase in the research and development of magnesium alloys for use in automotive applications, and the methods used to produce them. With a density two-thirds that of aluminium alloys, and one quarter that of steel, magnesium alloys are continually being investigated as possible replacements for the production of automotive castings such as wheels and engine blocks. However, there is presently a lack of understanding of the effects of common alloy additions that refine the as-cast microstructure on the castability of the casting alloys in question.

The most popular magnesium alloys for large automotive castings are based on the magnesium-aluminium alloy system. For the work presented in this thesis, two of the most common Mg-Al alloys, AZ91E and AM60B, were chosen to determine the effect of grain refinement on the castability of Mg-Al alloys. An experimental mould has been designed and developed to emulate the geometry, filling, and solidification of an alloy wheel casting. Two different grain refiners were investigated at varying addition levels to determine the effect of different levels of grain refinement on the castability of the two alloys. Castability, defined as the ability to produce sound castings from a particular alloy, has been assessed through visual examination of external casting defects, X-ray radiography of internal defects, as well as grain size and porosity level analysis of all samples produced.

It has been found that for both AZ91E and AM60B, an increase in the level of grain refinement achieved lead to an increase in the occurrence and severity of the surface slumping defect in the castings produced. Conversely, increased levels of grain refinement were found to reduce or totally eliminate the occurrence of the hot tearing defect in both alloys.

Contrary to popular belief, grain refinement was found to increase the level of internal shrinkage porosity in the Mg-Al castings. This was especially the case in the poorly fed regions of the casting, such as the junction between the spoke and rim sections. This is due to the increased reliance on interdendritic feeding of liquid to compensate for shrinkage during the latter stages of solidification in such areas, where solidification does not proceed directionally towards the feeding reservoirs. An increase in the level of grain refinement means the interdendritic network becomes heavily constricted, resulting in a rapid increase in the feeding pressure required to feed metal to the areas where it is required.

This study has also resulted in the development of a novel method of successfully and consistently introducing carbon to a Mg-Al alloy melt. This has in the past been identified as a major issue to overcome when adding carbon based grain refiners to Mg-Al alloy melts.

text: The Effect of Grain Refinement on the Castability of Magnesium-Aluminium Alloys Rapidly increasing fuel prices and global pressures to reduce the harmful effects of vehicle emissions are forcing vehicle manufacturers to look at alternative materials to reduce the mass of the vehicles they produce. This has led to an increase in the research and development of magnesium alloys for use in automotive applications, and the methods used to produce them. With a density two-thirds that of aluminium alloys, and one quarter that of steel, magnesium alloys are continually being investigated as possible replacements for the production of automotive castings such as wheels and engine blocks. However, there is presently a lack of understanding of the effects of common alloy additions that refine the as-cast microstructure on the castability of the casting alloys in question.

The most popular magnesium alloys for large automotive castings are based on the magnesium-aluminium alloy system. For the work presented in this thesis, two of the most common Mg-Al alloys, AZ91E and AM60B, were chosen to determine the effect of grain refinement on the castability of Mg-Al alloys. An experimental mould has been designed and developed to emulate the geometry, filling, and solidification of an alloy wheel casting. Two different grain refiners were investigated at varying addition levels to determine the effect of different levels of grain refinement on the castability of the two alloys. Castability, defined as the ability to produce sound castings from a particular alloy, has been assessed through visual examination of external casting defects, X-ray radiography of internal defects, as well as grain size and porosity level analysis of all samples produced.

It has been found that for both AZ91E and AM60B, an increase in the level of grain refinement achieved lead to an increase in the occurrence and severity of the surface slumping defect in the castings produced. Conversely, increased levels of grain refinement were found to reduce or totally eliminate the occurrence of the hot tearing defect in both alloys.

Contrary to popular belief, grain refinement was found to increase the level of internal shrinkage porosity in the Mg-Al castings. This was especially the case in the poorly fed regions of the casting, such as the junction between the spoke and rim sections. This is due to the increased reliance on interdendritic feeding of liquid to compensate for shrinkage during the latter stages of solidification in such areas, where solidification does not proceed directionally towards the feeding reservoirs. An increase in the level of grain refinement means the interdendritic network becomes heavily constricted, resulting in a rapid increase in the feeding pressure required to feed metal to the areas where it is required.

This study has also resulted in the development of a novel method of successfully and consistently introducing carbon to a Mg-Al alloy melt. This has in the past been identified as a major issue to overcome when adding carbon based grain refiners to Mg-Al alloy melts.

year: 2007

title: "That's the price we pay": Kaupapa Māori Programme stakeholder experiences of external evaluation

authors: Masters-Awatere, Bridgette

subjects: Evaluation

abstract: This thesis takes a critical approach to the evaluation of Māori social and health service provision progammes through an in-depth exploration of the dynamics, impacts and politics of such exercises within Māori communities, and upon relationships between Māori and the Crown, and its agents. Since the mid 1980s, New Zealand government devolved responsibilities that heralded a change in economic focus and provided a pathway for targeted service provision, such as social and health programmes, amongst communities. The combined shift to Neoliberal economics and the virtual hegemony enjoyed by right wing economic commentators, policy-makers and business leaders meant that newly anointed Māori service providers were not fully prepared for the subsequent rise in demand for narrowly defined accountability requirements that did not reflect Māori aspirations or values.

This study sought to critically engage with the experiences of stakeholders affected by an external evaluation of “By Māori, for Māori” services. Qualitative data capturing stakeholder narratives, demonstrated the complex relationships and range of emotions experienced by programme stakeholders. Four case studies contain stories that highlight: service provider relationships built on betrayal that contributed to programme tensions and influenced the design of the evaluation; different stakeholder information needs that shaped their expectation of an evaluation; service provider vulnerability when implementing cultural values with their funder, who then seeks financial gain from that knowledge, and; the close links of Kaupapa Māori programmes and their evaluations to socio-cultural and political agendas.

The cases highlight ways Māori evaluators operated from a reflexive approach that recognised two worldviews (Mātauranga Māori and the dominant models of Western social science) and sought to facilitate engaged evaluation relationships with different stakeholders. A proposed Cultural Confluent Evaluation model lays out the dynamics and tensions in an attempt to make visible the underlying agendas, but also the glossed ideologies of power and control attached to conventional evaluations. As existing programmes continue to be examined for their cultural responsiveness, and as new culturally-centred programmes are proposed, the need for culturally embedded evaluation is even more evident.

text: "That's the price we pay": Kaupapa Māori Programme stakeholder experiences of external evaluation This thesis takes a critical approach to the evaluation of Māori social and health service provision progammes through an in-depth exploration of the dynamics, impacts and politics of such exercises within Māori communities, and upon relationships between Māori and the Crown, and its agents. Since the mid 1980s, New Zealand government devolved responsibilities that heralded a change in economic focus and provided a pathway for targeted service provision, such as social and health programmes, amongst communities. The combined shift to Neoliberal economics and the virtual hegemony enjoyed by right wing economic commentators, policy-makers and business leaders meant that newly anointed Māori service providers were not fully prepared for the subsequent rise in demand for narrowly defined accountability requirements that did not reflect Māori aspirations or values.

This study sought to critically engage with the experiences of stakeholders affected by an external evaluation of “By Māori, for Māori” services. Qualitative data capturing stakeholder narratives, demonstrated the complex relationships and range of emotions experienced by programme stakeholders. Four case studies contain stories that highlight: service provider relationships built on betrayal that contributed to programme tensions and influenced the design of the evaluation; different stakeholder information needs that shaped their expectation of an evaluation; service provider vulnerability when implementing cultural values with their funder, who then seeks financial gain from that knowledge, and; the close links of Kaupapa Māori programmes and their evaluations to socio-cultural and political agendas.

The cases highlight ways Māori evaluators operated from a reflexive approach that recognised two worldviews (Mātauranga Māori and the dominant models of Western social science) and sought to facilitate engaged evaluation relationships with different stakeholders. A proposed Cultural Confluent Evaluation model lays out the dynamics and tensions in an attempt to make visible the underlying agendas, but also the glossed ideologies of power and control attached to conventional evaluations. As existing programmes continue to be examined for their cultural responsiveness, and as new culturally-centred programmes are proposed, the need for culturally embedded evaluation is even more evident.

year: 2015