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Author : Organisation for Economic Co-operation and Development. Public Management Service
Publisher : OECD
Page : 298 pages
File Size : 32,2 MB
Release : 1996
Category : Business & Economics
ISBN :
This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.
Author : Linda English
Publisher :
Page : pages
File Size : 16,23 MB
Release : 2007
Category :
ISBN :
Author : Jeremy Lonsdale
Publisher : Edward Elgar Publishing
Page : 369 pages
File Size : 20,91 MB
Release : 2011-01-01
Category : Business & Economics
ISBN : 0857931806
'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.
Author : Azevedo, Graça Maria do Carmo
Publisher : IGI Global
Page : 565 pages
File Size : 10,78 MB
Release : 2018-03-02
Category : Political Science
ISBN : 1522537325
The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.
Author : Awadhesh Prasad
Publisher : Routledge
Page : 156 pages
File Size : 33,48 MB
Release : 2018-06-14
Category : Business & Economics
ISBN : 1351273469
Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.
Author : Carolyn J. Cordery
Publisher : Routledge
Page : 110 pages
File Size : 19,12 MB
Release : 2020-11-22
Category : Business & Economics
ISBN : 0429510306
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.
Author : Geert Bouckaert
Publisher : Routledge
Page : 537 pages
File Size : 20,65 MB
Release : 2007-12-20
Category : Business & Economics
ISBN : 1134097263
In recent years, concerns over the effectiveness of public administration have encouraged the widespread measurement and management of ‘performance’. But is performance management an appropriate model for public sector organizations, and has it proved successful? Moreover, how do the principles of performance management affect how public bodies operate, and the way they relate to the wider community? In this important text, the viability of performance management in public sector organizations is systematically assessed across a number of international case studies. The book provides a framework through which models of performance management can be understood in terms of both their impact within a public sector organization, and the effects that have been seen in countries with contrasting administrational contexts. Managing Performance – International Comparisons critically examines the effects of performance management models in the public sector, and assesses their future evolution. It is an important book for all students and researchers with an interest in management, public administration and public policy.
Author : Louise Bringselius
Publisher : Routledge
Page : 192 pages
File Size : 48,45 MB
Release : 2016-05-01
Category :
ISBN : 9781138794597
Following the global financial crisis, many democracies struggle to be able to do more with less. One way of increasing efficiency in the public sector has been to increase public scrutiny. In the modern democracy, there is one organisation that enjoys a unique position in this regard, namely the Supreme Audit Institution (SAI). From an autonomous position under the national Parliament, this serves as a watchdog for the citizenry, keeping both them and Parliament informed on the performance of the administration. Despite their central position in democracy, SAIs have enjoyed surprisingly little attention in the international research literature. In cases where they are subjected to research, this is typically focused on performance audit methods or the relation to Parliament, whereas there is little discussion on other stakeholder relations and the importance of how these institutions are organized and lead. " Auditing in the Public Sector: The Challenges for Supreme Audit Institutions "aims to provide a solid starting point for such stream of research. With special attention to the SAIs of Sweden and the United Kingdom, both aiming to serve as state-of-the-art in this context, it adopts a broad approach to SAIs, focusing on the development of SAIs as institutions. The two cases of Sweden (the Swedish National Audit Office, SNAO) and the United Kingdom (the National Audit Office, NAO) make an interesting comparison, partly because, in many regards, they have chosen to take on opposite paths. The relevance of these choices, internal managerial choices, and their differing consitutional conditions have a strong impact on what role the SAI takes and how it works to build legitimacy in the modern democracy. Accounts from ten other SAIs from democracies around the world are also included and discussed, making the book relevant and essential reading to a broad international research audience.
Author : Simon Grima
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 45,60 MB
Release : 2021-01-18
Category : Business & Economics
ISBN : 1839095083
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Author : Lori Keating
Publisher : CRC Press
Page : 159 pages
File Size : 11,9 MB
Release : 2016-05-13
Category : Law
ISBN : 1317082567
PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.