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The old command-and-control system in the public administration system (bureaucratic management regime) gave the Public Sector Managers the message that risk would not be rewarded, that inefficiency would not be penalized, that what mattered most was complying with the current procedures, rules, and regulations. It did not matter what you did as long as you observed the rules. This means that accountability in the public (government) sector has traditionally been based on compliance with rules, regulations and procedures. Now, when the public sector is deregulated, a new results-based system is needed to hold managers accountable. This is a fundamental change: holding managers accountable for what they do, not how they do it. The public sector reform initiatives (especially the New Public management -NPM) have resulted in changing the accountability concept. From accountability in terms of procedural compliance to accountability in terms of efficiency and results (effectiveness and cost effectiveness). Accountability for results depends on clear objectives stated in measurable terms and on budgets showing the minimum results to be achieved. This must also be based on expenditure limits and on accounting and auditing systems that measure and report on actual results. Of course, this raises the desirability of accrual- based accounting, output-based budgeting (performance budgeting), result-based performance measurement and performance audit. In a nutshell, governments are requested to be Results-Oriented Governments. Accordingly, several countries have attempted to adopt the Results-Oriented Government in order to create value for money through focusing on results not on inputs, processes and compliance and focusing on creating value for available resources instead of spending the available resources. However, most of countries, especially the developing countries are currently using the traditional government systems such as: cash-based government accounting system, line item/traditional budgeting system, public administration system (bureaucratic management), traditional performance measurement system and traditional auditing systems. These systems are no longer able to provide the required information for an efficient and effective government and to enhance the efficient management of public resources. Therefore, the adoption of Results-Oriented Government needs to be based on a balanced public (government) sector reform that can facilitate the adoption of Results-Oriented Government.
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