Download or read book Auditing for Better Public Sector Accountability and Performance written by British Columbia. Office of the Auditor General and published by . This book was released on 1996 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Auditing written by Jeremy Lonsdale and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: '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.

Download or read book Public Sector Accounting Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Download or read book Public Sector Audit written by Carolyn J. Cordery and published by Routledge. This book was released on 2020-11-22 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Performance Auditing in the Public Sector written by Stuart Sydney Kells and published by . This book was released on 2012 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis examines the phenomenon of performance auditing (PA) as an instrument of accountability and regulation in the public sector. Using evidence from Australia, the thesis engages with the international literature on PA and makes findings that are relevant to how PA is practised around the world, and to the place of PA as one of many different instruments of public accountability and administration.After reviewing previous definitions of PA and finding them to have significant shortcomings, the thesis proposes a new definition based on the five elements of independence, authorisation, discovery, synthesis and publication. The definition avoids defining PA in relation to problematic elements such as 'objectivity' and 'the audit method', and enables new insights.Among the key insights explored in the thesis, and made possible by the new definition, are how PA resembles other public sector accountability instruments such as whistleblower laws, freedom of information laws and open-book policies, and how it also shares traits with non-government phenomena such as investigative journalism.The thesis uses the new definition to delineate the 'PA space' - the conceptual space in which PA is conducted - and then explores the phenomenon of 'convergence' whereby public sector oversight institutions from different heritages have come to cohabit the PA space. How different PA institutions interact in the PA space, and how PA can clash with other accountability technologies such as gateway reviews and probity audits, is also explored.Another important theme of the thesis is the impact of PA on public sector innovation and other aspects of public sector performance. After analysing the theoretical relationship between PA and innovation, the thesis argues that the conditions under which PA can improve public sector innovation may arise only rarely in practice. It is also argued that PA's impact on public sector performance improvement more generally is contentious and not well supported by robust empirical evidence. Nor is the value and impact of PA well demonstrated in the performance reports of some audit offices. The thesis identifies a range of potential costs and distortions that PA may give rise to, and which should influence how PA institutions are monitored.The thesis concludes that the PA space is crowded and contested and that, for a variety of reasons concerning technology, institutions and governance, the law, public administration, society and the media, traditional PA is now at a crossroads. The thesis presents findings that have implications for the design and oversight of public audit institutions and for the design of public accountability frameworks more broadly.

Download or read book Performance Auditing and the Modernisation of Government written by Organisation for Economic Co-operation and Development. Public Management Service and published by OECD. This book was released on 1996 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Performance Management in the Public Sector written by Wouter Van Dooren and published by Routledge. This book was released on 2015-02-19 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: In times of rising expectations and decreasing resources for the public sector, performance management is high on the agenda. Increasingly, the value of the performance management systems themselves is under scrutiny, with more attention being paid to the effectiveness of performance management in practice. This new edition has been revised and updated to examine: performance in the context of current public management debates, including emerging discussions on the New Public Governance and neo-Weberianism; the many definitions of performance and how it has become one of the most contested agendas of public management; the so-called perverse effects of using performance indicators; the technicalities of performance measurement in a five step process: prioritising measurement, indicator development, data collection, analysis and reporting; and the future challenges and directions of performance management Performance Management in the Public Sector 2nd edition offers an approachable insight into a complex theme for practitioners and public management students alike.

Download or read book Making Accountability Work written by Marie-Louise Bemelmans-Videc and published by Routledge. This book was released on 2017-12-02 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Like honesty and clean water, """"accountability"""" is invariably seen as a good thing. Conversely, the absence of accountability is associated with most of the greatest abuses in human history. Accountability is thus closely linked with the exercise of power and the legitimacy of policies and those pursuing them. This book looks at the role of evaluation and of audit as key elements in democratic accountability processes. The contributors explore the apparent paradox of there being more accountability-related activities today than ever before, at the same time as much public debate laments what is seen as a lack of actual accountability. Such a situation raises a number of questions: Is there a need for different approaches to establishing accountability or can current arrangements be modified to make them more effective? Are present practices part of the problem and are they preventing a mature debate about performance improvement taking place? How can systems awash with performance information ensure that at least some of it makes sense to a wide range of potential users? How is it that greater accountability and transparency can so quickly have become associated with concerns about perverse incentives and be seen by some as a costly burden? The volume includes detailed case studies and synthesizes up-to-date research evidence drawn from very different governmental systems, ending with practical advice for those involved in the accountability processes. In doing so, it attempts to address both conceptual ambiguities about the notion of """"accountability"""" and the practical uncertainties over its implications for democratic government. This book is aimed at serious people who think about trends in the use of evaluation and audit in seeking to hold governments accountable for their actions and performance."

Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

Download or read book Public Sector Auditing Standards written by Nigeria. Federal Audit Department and published by . This book was released on 1991 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Performance Accountability and Combating Corruption written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance based oversight and accountability can serve as an important antidote to government corruption, inefficiency, and waste. This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, network solutions to performance measurement and improvement; institutions of accountability in governance; legal and institutional framework to hold government to account; fighting corruption; external accountability; ensuring integrity of revenue administration; the role of supreme audit institutions on detecting fraud and corruption; and the role of parliamentary budget offices and public accounts committees.

Download or read book Public Sector Transparency and Accountability Making it Happen written by OECD and published by OECD Publishing. This book was released on 2002-09-12 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the papers discussed at the Latin American Forum on Ensuring Transparency and Accountability in the Public Sector that took place on 5-6 December 2001. The Forum approved policy recommendations that reflect the shared experience of Member countries of the OECD and the OAS.

Download or read book Auditing for Social Change written by United Nations. Division for Public Administration and Development Management and published by . This book was released on 2007 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations has identified the need for enhanced partnerships between the public sector, private sector and civil society as an essential ingredient in the attainment of growth and sustainable economic development. The present publication explores how the audit process can be made more open and participatory and how audit can be used as a tool for citizen empowerment to hold the government to account.

Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Contracts Performance Measurements and Accountability in the Public Sector written by Gavin Drewry and published by IOS Press. This book was released on 2005 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses issues to do with public accountability, audit and performance measurement that are both highly topical and of crucial importance to the theory and practice of public administration in an era of contractualized public management. The literature on public sector contracting - covering both 'hard' agreements (ones that are legally enforceable) and 'soft' agreements (enforced by negotiation and mutual trust) - has been growing for some time and the present book adds a primarily European perspective on contracting, performance-based management and accountability. One important aspect of this study is its recognition that those responsible for monitoring public services, and holding them to account, have had - to an increasing extent - to reconcile tensions between, on the one hand, the need for strong oversight and, on the other, the encouragement of innovation and risk in an increasingly competitive and entrepreneurial public service culture. Following an introductory overview by the three editors the book is in three parts.The first part deals with the theory and practice of performance measurement and evaluation; the second part provides a series of specific case studies of audit and accountability in a variety of countries and contexts; the third part offers some wider, cross-cutting perspectives. Based on the work of the EGPA permanent study group on the history of contractualization, Contracts, Performance Measurement and Accountability in the Public Sector draws upon the wide expertise and research interests of academics and practitioners from the United Kingdom, Denmark, Switzerland, Belgium, Sweden and the USA.

Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Download or read book Budgeting and Performance Management in the Public Sector written by Sara Giovanna Mauro and published by Routledge. This book was released on 2021-06-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector management and accounting scholarship has witnessed enormous change over the last four decades. Several reform paradigms have become well-known and disseminated worldwide, under acronyms such as NPM – New Public Management, NPG – New Public Governance, and PV – Public Value. At the start of a new decade, questions arise as to what will come next. This book reviews and investigates the key components of NPM, NPM and PV, and discusses what lies beyond these acronyms. It analyses the claimed benefits and drawbacks of each of the three paradigms, using reviews of the pertinent literature, as well as a raft of case studies. The integration of theoretical and empirical insights contributes to a better understanding of what has changed and what has remained the same over the years. Specifically, this book stands out in its use of performance measurement and budgetary lenses to explore the multidimensional processes of reform and change in the public sector. By focusing on the crucially important transformations that have occurred in the field, reviewing several paradigms and analysing different practices from a longitudinal and comparative perspective, the book will be essential in guiding students and scholars of public management and accounting.