From evaluation to auditing and from programs to institutions: Causes and consequences of the decline of the program approach

BG Peters, J Pierre - Governance, 2020 - Wiley Online Library
In the wake of the “audit revolution” during the 1980s and 1990s, administrative systems
across the western world have tended to gradually downplay evaluation as a component of …

How do supreme audit institutions manage their autonomy and impact? A comparative analysis

J Pierre, J de Fine Licht - Journal of European public policy, 2019 - Taylor & Francis
Supreme audit institutions (SAIs) are gradually becoming important agents of public
management reform; a development raising issues of autonomy and potential capture by …

Performance audit: A cross-country comparison of practices of selected supreme audit institutions

M Vasiliauskienė, D Daujotaitė - Business: Theory and Practice, 2019 - jest.vgtu.lt
This study aims to present the conceptual framework of performance audits impact that
support our investigation of the process of selection performance audit topics at Supreme …

[PDF][PDF] On the elusive nature of modernisation in government

T Bergstrom, IM Lapsley - Statsvetenskaplig tidskrift, 2017 - research.ed.ac.uk
All governments are to varying degrees engaged in public sector modernisation. It is no
longer an option, but a necessity, if governments are to respond to changing societal needs …

The control pyramid: A model of integrated public financial control

AM Porras‐Gómez - Financial Accountability & Management, 2020 - Wiley Online Library
This article offers an original analytical scheme to study the institutional morphology of the
financial control function in constitutional democracies, comprehensively integrating five …

Effektivitetsrevision-Begränsat eller utökat samhällsuppdrag

P Almqvist - 2022 - gupea.ub.gu.se
Syfte: Studiens syfte är att, utifrån ett actor-network theory perspektiv, åskådliggöra
utvecklingen av den svenska effektivitetsrevisionens innehåll, roll och genom-slag från …

Veiklos audito poveikio vertinimas viešajame sektoriuje

R Zverko - 2019 - vb.mruni.eu
Abstract [eng] The master's thesis analyzes the impact of the conclusions and
recommendations of the performance audits of the Lithuanian National Audit Office (NAO) …