Performance or Compliance? Performance Audit and Public Management in Five Countries

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Format: Hardcover
Pub. Date: 1999-12-30
Publisher(s): Oxford University Press
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Summary

Performance audit is now in fashion, but in the past it has been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices -- France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.

Author Biography


Christopher Pollitt is currently Professor of Public Management at Erasmus University, Rotterdam. He has worked as an Assistant Principal and Principal in the UK civil service and as an academic and consultant. He was Professor of Government at Brunel University from 1990-98, President of the European Evaluation Society from 1995-97 and an advisor to the European Commission from 1996.
Xavier Girre is Manager (conseiller) at the Cours des Comptes in Paris. He has been involved in audits of major public firms, diplomatic services, and various bodies in the defence sector. He has previously been an Assistant Professor in Economy at the Institut d'Etudes Politiques de Paris.
Jeremy Lonsdale is Audit manager at the National Audit Office, London, working on value for money studies. He is a qualified accountant and formerly worked in the Corporate Policy Unit.
Robert Mul is currently director of an audit unit in Rotterdam. He was formerly the head of the Algem

Table of Contents

Notes on Contributors x
List of Abbreviations
xi
Performance Audit and Public Management Reform
1(10)
Christopher Pollitt
Hilkka Summa
Definitions and Frameworks
11(19)
Hilkka Summa
The Changing Context
30(26)
Christopher Pollitt
The Management--Audit Interface
56(10)
Christopher Pollitt
The Subjects of Study
66(13)
Hilkka Summa
Criteria
79(46)
Christopher Pollitt
Robert Mul
The Auditor's Craft
125(24)
Jeremy Lonsdale
Robert Mul
Christopher Pollitt
Methods
149(22)
Jeremy Lonsdale
Products
171(23)
Marit Waerness
Impacts
194(1)
Jeremy Lonsdale
Overview
194(26)
Christopher Pollitt
Appendix 1 Research Methods 220(5)
Appendix 2 Supreme Audit Institutions: A Summary of their Structure and History 225(4)
Appendix 3 The Development of Performance Audit 229(7)
References 236(9)
Index 245

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