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

Hardcover | August 15, 1999

byChristopher Pollitt, Xavier Girre, Jeremy Lonsdale

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Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes,projects, and institutions. These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France,Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different trajectories.

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Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes,projects, and institutions. These are developm...

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 a...
Format:HardcoverPublished:August 15, 1999Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0198296002

ISBN - 13:9780198296003

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Table of Contents

Christopher Pollitt and Hilkka Summa: Performance Audit and Public Management ReformHilkka Summa: Performance Audit: Definitions and FrameworksChristopher Pollitt: The Changing ContextChristopher Pollitt: The Management/Audit InterfaceHilkka Summa: Performance Audit: The Object of StudyChristopher Pollitt and Robert Mul: CriteriaJeremy Lonsdale, Robert Mul, and Christopher Pollitt: The Auditor's CraftJeremy Lonsdale: MethodsMarit Waerness: ProductsJeremy Lonsdale: ImpactsChristopher Pollitt: OverviewAppendix One: Research MethodsAppendix Two: Supreme Audit Institutions: The BasicsAppendix Three: The Development of Performance AuditReferences