Search Results - subject:"performance audit"

New public governance and public value co-creation : the case of the European court of auditors environmental audits

Hancu-Budui, Andreea; Zorio-Grima, Ana - In: Revista de Contabilidad 27 (2024) 2, pp. 275-287

Persistent link: https://www.econbiz.de/10015396267

"Action and reaction" : a new public sector effectiveness assessment methology

Čáp, Vilém; Feurich, Marek; Lukavec, Martin - 2024

Persistent link: https://www.econbiz.de/10014531910

Exploring past, present and future trends in public sector auditing research: a literature review

Mattei, Giorgia; Grossi, Giuseppe; Guthrie A.M., James - In: Meditari Accountancy Research 29 (2021) 7, pp. 94-134

Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample...

Persistent link: https://www.econbiz.de/10014937247

Performance Audit in The Vision of Public Sector Management. The Case of Romania

Stefanescu, Aurelia; Trincu-Drăgusin, Cristina-Petrina - In: Journal of Accounting and Management Information … 19 (2020) 4, pp. 778-798

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public … wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector … management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the …

Persistent link: https://www.econbiz.de/10015195900

Controle externo e Policy Making? Uma análise da atuação do TCU na administração pública federal

Grin, Eduardo José - 2020

The main objective of this work is to analyze how the Brazilian Supreme Audit Institution (Tribunal de Contas da União - TCU) has been acting in the policy making of the federal public administration. It seeks to highlight that in addition to the classic functions of a court of accounts that...

Persistent link: https://www.econbiz.de/10012616493

Performance audit in the vision of public sector management : the case of Romania

Stefanescu, Aurelia; Trincu-Drăgusin, Cristina-Petrina - In: Journal of accounting & management information systems … 19 (2020) 4, pp. 778-798

Persistent link: https://www.econbiz.de/10012596356

Controle externo e Policy Making? : uma análise da atuação do TCU na administração pública federal

Grin, Eduardo José - 2020

Persistent link: https://www.econbiz.de/10012292360

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

Vasiliauskienė, Monika; Daujotaitė, Dalia - In: Verslas: Teorija ir praktika / Business: Theory and Practice 20 (2019), pp. 352-362

process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the … technique for choosing performance audit topics used by the Lithuanian SAI and the SAI of the Netherlands. The data were … performance audit topics selection methods determined by their original long-term practical experience. Selecting right topics for …

Persistent link: https://www.econbiz.de/10012703553

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

Vasiliauskienė, Monika; Daujotaitė, Dalia - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 352-362

Persistent link: https://www.econbiz.de/10012221312

Performance Measurement in Public Sector of Transition Countries

Veladar, Benina; Bašić, Meliha; Kapić, Jadranka - In: Business Systems Research 5 (2014) 2, pp. 72-83

Background: For many years, performance indicators have served as a valid instrument for the evaluation of the public sector quality and efficiency in the majority of developed countries. Such measurements allow internal and external evaluation of the efficiency of the budget and public...

Persistent link: https://www.econbiz.de/10010929945