F. Anechiarico et Jb. Jacobs, PANOPTICISM AND FINANCIAL CONTROLS - THE ANTI-CORRUPTION PROJECT IN PUBLIC-ADMINISTRATION, Crime, law and social change, 22(4), 1995, pp. 361-379
This article examines financial controls, including accounting and aud
iting, as an anti-corruption methodology in public administration. Par
t I places accounting and auditing in the context of the anti-corrupti
on project, the reformist pursuit of corruption-free government. Part
II presents a case study of the evolution of anti-corruption accountin
g and auditing strategies in New York City. Part III examines the impa
cts of more comprehensive and intrusive financial controls for contemp
orary public administration.