Debate: Promoting a renewed audit profession in the public sector
In: Public money & management: integrating theory and practice in public management, Band 43, Heft 3, S. 219-220
ISSN: 1467-9302
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In: Public money & management: integrating theory and practice in public management, Band 43, Heft 3, S. 219-220
ISSN: 1467-9302
World Affairs Online
In: Public money & management: integrating theory and practice in public management, Band 32, Heft 1, S. 21-25
ISSN: 1467-9302
The goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions, individuals state them at random or if their choice follows some rational pattern that can be traced using explanatory variables.
BASE
In: Public money & management: integrating theory and practice in public management, Band 34, Heft 2, S. 135-138
ISSN: 1467-9302
The IPMN 2004 biennial research conference was held on November 17-19 in Rio de Janeiro hosted by the prestigious Brazilian School of Business and Getulio Vargas Foundation (FGV/EBAPE), Brazil's leading school of public and business administration. Members of IPMN are grateful for the wonderful reception and management of the conference by the staff and faculty of EBAPE. The conference was attended by approximately fifty academics from all over the world including the U.S., Europe, Russia, and Latin America, with a strong contingent of practitioners from Brazilian local governments.
BASE
In: International Journal of Public Sector Management, Band 34, Heft 4, S. 393-406
PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.
In: Public money & management: integrating theory and practice in public management, Band 41, Heft 1, S. 10-12
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 39, Heft 6, S. 385-388
ISSN: 1467-9302
In: International review of administrative sciences: an international journal of comparative public administration, Band 85, Heft 4, S. 708-725
ISSN: 1461-7226
In: International review of administrative sciences: an international journal of comparative public administration, Band 82, Heft 4, S. 718-723
ISSN: 1461-7226
In: Public money & management: integrating theory and practice in public management, Band 36, Heft 7, S. 473-476
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 36, Heft 3, S. 189-196
ISSN: 1467-9302
In: International journal of public administration, Band 38, Heft 4, S. 237-239
ISSN: 1532-4265
In: Public sector financial management