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Performance Audit and Public Management Reform: Christopher Pollitt and Hilkka Summa

Christopher Pollitt and Hilkka Summa

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

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0001
Subject:
Business and Management, Public Management

This chapter explains the objective of this book, which is to study the practice of performance audits and relate it to contemporary development public management. This book evaluates audits carried ... More


Election Audits

Erica Shein and Chad Vickery

in Election Watchdogs: Transparency, Accountability and Integrity

Published in print:
2017
Published Online:
July 2017
ISBN:
9780190677800
eISBN:
9780190677831
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190677800.003.0005
Subject:
Political Science, Comparative Politics, Democratization

This chapter examines the role of the international community when using audits as a way of settling disputes about election results. Examples include Afghanistan in 2014, Haiti in 2010, and Kosovo ... More


Failures of High Reliability in Finance

Nathaniel I. Bush, Peter F. Martelli, and Karlene H. Roberts

in Learning From the Global Financial Crisis: Creatively, Reliably, and Sustainably

Published in print:
2012
Published Online:
June 2013
ISBN:
9780804770095
eISBN:
9780804778640
Item type:
chapter
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804770095.003.0010
Subject:
Business and Management, Organization Studies

This chapter examines the deep organizational problems in the culture and tools of high finance that limit reliable performance only within a very narrow set of system conditions. It argues that ... More


Government Accounting

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0001
Subject:
Political Science, Indian Politics

Most government accounts are on a cash basis. It means that money is brought to account when they are paid or received. Such an accounting regime is consistent with the arrangements whereby the ... More


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