Accounting for national waste data: a Southern Tasmania outsourcing perspective

Abstract

This paper assesses the extent to which the accountability expectations of the Australian federal government with respect to the reporting of waste data are satisfied by local government authorities in Southern Tasmania. A case study, based on the Southern Tasmanian Waste Strategy Authority and its member councils, shows the complex accountability relations generated by outsourcing of waste management services in local government and the instrumental, legalistic attitude of managers to their accountability responsibilities.

Keywords:

• Accountability
• local government
• outsourcing
• waste management

Additional information

Notes on contributors

Heinrich Oosthuizen

Heinrich Oosthuizen is a Lecturer in Accounting in the Tasmanian School of Business and Economics, University of Tasmania (TSBE), Australia.

Roger Willett

Roger Willett is Professor in Accounting, Victoria Business School, University of Wellington, New Zealand.

Trevor Wilmshurst

Trevor Wilmshurst is Associate Professor in Accounting, TSBE, Australia.

Belinda Williams

Belinda Williams is a Lecturer in Accounting, TSBE, Australia.