The Political Economy Of Government Auditing

Author : Carlos Santiso
Publisher : Routledge
Page : 235 pages
File Size : 49,6 Mb
Release : 2009-05-18
Category : Law
ISBN : 9781134021529

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The Political Economy of Government Auditing by Carlos Santiso Pdf

The Political Economy of Government Auditing addresses the elusive quest for greater transparency and accountability in the management of public finances in emerging economies; and, more specifically, it examines the contribution of autonomous audit agencies (AAAs) to the fight against corruption and waste. Whilst the role of audit agencies in curbing corruption is increasingly acknowledged, there exists little comparative work on their institutional effectiveness. Addressing the performance of AAAs in emerging economies, Carlos Santiso pursues a political economy perspective that addresses the context in which audit agencies are embedded, and the governance factors that make them work or fail. Here, the cases of Argentina, Brazil and Chile are examined, as they illustrate the three – parliamentary, court and independent – models of AAAs in modern states, and their three distinct trajectories of reform, or lack of reform. Beyond Latin America, considerations on the reform of government auditing in other countries, developed and developing are also taken up as, it is argued, while institutional arrangements for government auditing matter, political factors ultimately determine the effectiveness of AAAs. Reforming AAAs, it is concluded, must consider the trajectory of state building, the role of law in public administration and the quality of governance. An important contribution to the comparative study of governance institutions, and especially those tasked with overseeing the budget and curbing corruption, The Political Economy of Government Auditing will be of interest to scholars and students of comparative politics, development studies, administrative law, and public finance; as well as to development practitioners and policy-makers in developing countries, donor governments and international institutions.

Author : Bruce L.R. Smith
Publisher : Springer
Page : 358 pages
File Size : 51,5 Mb
Release : 1975-06-18
Category : Political Science
ISBN : 9781349020423

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The New Political Economy by Bruce L.R. Smith Pdf

Author : Anthony Michael Bertelli
Publisher : Cambridge University Press
Page : 219 pages
File Size : 53,8 Mb
Release : 2012-03-26
Category : Business & Economics
ISBN : 9780521517829

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The Political Economy of Public Sector Governance by Anthony Michael Bertelli Pdf

In The Political Economy of Public Sector Governance, Anthony Michael Bertelli introduces core ideas in positive political theory as they apply to public management and policy. Though recent literature that mathematically models relationships between politicians and public managers provides insight into contemporary public administration, the technical way these works present information limits their appeal. This book helps readers understand public-sector governance arrangements and the implications these arrangements have for public management practice and policy outcomes by presenting information in a nontechnical way.

Author : Roel Janssen
Publisher : Unknown
Page : 104 pages
File Size : 40,6 Mb
Release : 2015-05-29
Category : Auditing
ISBN : 9462980918

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The Art of Audit by Roel Janssen Pdf

Accountability, good government and public trust are intricately linked. Supreme Audit Institutions fulfil an exceptional role in the public domain, checking if governments spend their money properly. They are like 'watchdogs' for citizens and parliaments with the purpose of auditing public expenditure and examining the effectiveness of policies. They aim to strengthen the trustworthiness of government institutions, all the more so in fragile democracies. They do so, for instance, in striving to disclose cases of corruption, not just in the highest echelons of government, but also in everyday petty bribery. And they can be found counting houses, roads and water taps, to see if government's promises are being kept. On the occasion of the retirement of Saskia J. Stuiveling as the president of the Netherlands Court of Audit, eight (former) heads of audit institutions talk candidly about their work and innovations in the area of public auditing, about how the financial crisis affected their profession, about the advent of open data and about the need for new skills to audit the oil industry. Each of them - Faiza Kefi (Tunisia), Josef Moser (Austria), Terence Nombembe (South Africa), Heidi Mendoza (Philippines), Alar Karis (Estonia), David Walker (USA), John Muwanga (Uganda) and Abdulbasit Turki Saeed (Iraq) - has made a difference in his or her country, often under difficult, adverse and sometimes outright dangerous circumstances.

Author : Sanjeev Khagram
Publisher : Brookings Institution Press
Page : 272 pages
File Size : 50,7 Mb
Release : 2013
Category : Business & Economics
ISBN : 9780815723370

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Open Budgets by Sanjeev Khagram Pdf

Explicates political economy factors that have brought about greater transparency and participation in budget settings across Asia, Africa, and Latin America. This title presents the strategies, policies, and institutions through which improvements can occur and produce change in policy and institutional outcomes.

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 52,5 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399

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Government Auditing Standards - 2018 Revision by United States Government Accountability Office Pdf

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.

Author : Aikins, Stephen Kwamena
Publisher : IGI Global
Page : 401 pages
File Size : 51,7 Mb
Release : 2012-01-31
Category : Political Science
ISBN : 9781466600874

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Managing E-Government Projects: Concepts, Issues, and Best Practices by Aikins, Stephen Kwamena Pdf

"This book collects the work of some of the best scholars and practitioners in the fields of e-government and project management, who explore how e-government projects can be managed, planned, and executed with effective project management techniques and methodologies"--Provided by publisher.

Author : Andreas R.D. Sanders,Pål Thonstad Sandvik,Espen Storli
Publisher : UBC Press
Page : 377 pages
File Size : 47,8 Mb
Release : 2019-04-01
Category : Political Science
ISBN : 9780774860635

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The Political Economy of Resource Regulation by Andreas R.D. Sanders,Pål Thonstad Sandvik,Espen Storli Pdf

Industrialist John Paul Getty famously quipped, “The meek shall inherit the earth, but not its mineral rights.” Throughout history, natural resources have been sources of wealth and power and catalysts for war and peace. The case studies gathered in this innovative volume examine how the intersection of ideas, interest groups, international institutions, and political systems gave birth to distinctive regulatory regimes at various times and places in the modern world. Spanning seven continents and focusing on both advanced and developing economies, it offers unique insights into why some resource-rich countries have flourished while others have been mired in poverty and corruption.

Author : Government Accounting Office,U.S. Government
Publisher : www.Militarybookshop.CompanyUK
Page : 242 pages
File Size : 54,7 Mb
Release : 2012
Category : Business & Economics
ISBN : 1780397038

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Government Auditing Standards by Government Accounting Office,U.S. Government Pdf

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

Author : Bruce L. R. Smith
Publisher : Halsted Press
Page : 344 pages
File Size : 47,8 Mb
Release : 1977-05
Category : Electronic
ISBN : 0470151579

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The New Political Economy by Bruce L. R. Smith Pdf

Author : Zahirul Hoque
Publisher : Routledge
Page : 316 pages
File Size : 46,9 Mb
Release : 2020-12-18
Category : Electronic
ISBN : 0367738325

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Making Governments Accountable by Zahirul Hoque Pdf

Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

Author : Vesna Vašiček,Gorana Roje
Publisher : Palgrave Macmillan
Page : 0 pages
File Size : 44,8 Mb
Release : 2019-04-09
Category : Political Science
ISBN : 303003352X

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Public Sector Accounting, Auditing and Control in South Eastern Europe by Vesna Vašiček,Gorana Roje Pdf

This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Author : Karthik Ramanna
Publisher : University of Chicago Press
Page : 300 pages
File Size : 48,5 Mb
Release : 2015-11-09
Category : Business & Economics
ISBN : 9780226210742

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Political Standards by Karthik Ramanna Pdf

Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."

Author : Ira Sharkansky
Publisher : Routledge
Page : 184 pages
File Size : 45,9 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351477307

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The Political Economy of Israel by Ira Sharkansky Pdf

The resurgence of political economy as an important topic reflects the deep interpenetration of politics and economics. There are few economic issues of consequence that are not shaped by government decisions, and there are few governments whose agendas are not dominated by economic issues. No country reflects the interpenetration of politics and economics as much as Israel.In this analysis, Ira Sharkansky examines the extensive involvement of the Israeli government in the country's economy, reflected in governmental expenditures that exceed the gross national product, intimate links between governmental activity and Israeli's standard of living, high inflation and other economic problems, and policymaking behaviors that include entrepreneurialism and indirection. He explores the strategic points of Israel's political economy, pursuing a qualitative analysis of Israeli problems and strategies for dealing with them. Those interested in policy analysis, political economy, comparative politics, comparative public administration, and Israeli politics will find this book invaluable.Contents: The Political Economy of Israel; What is the Israeli State? How Large is the Government Budget?; Israel's Standard of Living; Israeli Municipalities: Local Initiative amidst Central Controls; Who Gets What amidst High Inflation? Winners and Losers in the Israeli Budget 1978-1984; Conundrums of Israel's Political Economy: Problems without Solutions; Public Sector Entrepreneurialism; Policymaking by Indirection; Perspective on Israel's Political Economy.

Author : Rick Stapenhurst,Sahr John Kpundeh
Publisher : World Bank Publications
Page : 262 pages
File Size : 51,7 Mb
Release : 1999-01-01
Category : Political Science
ISBN : 0821342576

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Curbing Corruption by Rick Stapenhurst,Sahr John Kpundeh Pdf

Part III: Three case studies.