Understanding and Operationalizing Financial Accountability in Government Contracting Systems

  • Soojin KimEmail author
Living reference work entry
DOI: https://doi.org/10.1007/978-3-319-31816-5_3795-1



Financial accountability in government contracts refers to the cost control in the proper use of financial resources, protection of assets against financial corruption, and transparent financial reporting and billing.


Over the past few decades, there has been a spike in research activity regarding government contracts (also known as public procurement) in the area of public administration and policy. Notably, despite such progress in research, what is commonly acknowledged in past and recent scholarship is that, as governments have increasingly relied on goods and services provided by private contractors over time, government contracts have been more associated with fraud, abuse of taxpayers’ funds, conflicts of interest, and general waste (Kim 2017; Prager 1994; Savas 2000; Van Slyke 2009). From a conventional (normative) standpoint, research dealing with transaction-cost theory...

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© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Public Policy and Global Affairs Programme, School of Social SciencesNanyang Technological UniversitySingaporeSingapore