It relies on the vision of the state you choose to subscribe and it depends upon the costs and benefits of a few highly imperfect social institutions: market trends and the public sector. (Bovaird, Loffler, 2003, p. 25) The public sector is a ubiquitous social institution having grown in size and complexity within the last fifty years. Nevertheless, this is a linear development. Whereas the development belonging to the

Public sector agencies are also now interested in creating social coalitions that include families, communities, businesses, government and non-government organizations in order to "help build and support strong, resilient families" (Patterson, 2005: 1). The hope is that government agencies will help build a stronger economy by creating social policies that support families and communities to enable better methods for dealing with difficulties and problems that arise on a daily

Management accounting is an important factor that helps organizations to map their future directions through providing managers with necessary information for the establishment of strategies that ensures all inputs, processes, and outputs are in line with the organizational goals. Through the information provided by management accounting, managers access information that is critical in formulating policy, making comparison between alternative situations, and evaluate and examine performance. While management accounting has similar

" (Bissessar, nd) the evidence showed, however "that the choice of 'new' methods of management had become a regional fad. Indeed the universality of NPM could not be disputed." (Bissessar, nd) New Public Management had been introduced in many countries including the United States, the United Kingdom, New Zealand, and Australia and "was accordingly considered a more than appropriate model for the Caribbean and Latin American states as well." (Bissessar,

Retrieved at http://unpan1.un.org/intradoc/groups/public/documents/EROPA/UNPAN014284.pdf. Accessed on 30 May, 2005 Pearson Des. 2000. "Contemporary Issues in Public Sector Accountability: New Challenges for Accountability." 22 January. Retrieved at http://www.audit.wa.gov.au/pubs/ipaa23022000.html. Accessed on 30 May, 2005 Setting the Course: Integrating Conformance with Performance." 2000. September, 7. Retrieved at http://www.ag.gov.au/agd/WWW/attorneygeneralHome.nsf/Page/Speeches_2000_Speeches_Setting_the_Course:_Integrating_Conformance_with_PerformanceAccessed on 30 May, 2005 Sozzani, Joseph "Privatization in the United States and Australia: A Comparative Analysis of the Modern Movement in Corrections." Retrieved at http://www.bond.edu.au/law/blr/vol13-1/Sozzani.pdf. Accessed on 30

Like, in the case of public sector training project which aim at providing new skills for the unemployed, (Richard Heeks, 1998). Such project turns inputs of staff labor, equipment and money to a level of outputs skilled individuals who have undergone training through process of training delivery. B) a monitoring mechanism: The mechanism tends to collect information concerning the outputs from the process. In this case, the information to