Cookies?
Library Header Image
LSE Research Online LSE Library Services

Central audit institutions and performance auditing: a comparative analysis of organizational strategies in the OECD

Barzelay, Michael (1997) Central audit institutions and performance auditing: a comparative analysis of organizational strategies in the OECD. Governance, 10 (3). pp. 235-260. ISSN 0952-1895

Full text not available from this repository.

Abstract

The New Public Management supplies a rationale for broadening the mandate of external audit institutions to encompass performance auditing. This article examines conceptual, empirical, and managerial issues raised by external performance auditing. Conceptually, performance auditing is a misnomer for a class of mainly evaluative review activities. Empirically, OECD countries vary in terms of the specific types of performance audits conducted by their principal external audit bodies. Explaining such variation offers some insight into the contemporary politics of public management policy. Managerially, audit bodies whose mandate includes performance auditing confront two major strategic issues: whether to conduct such evaluative reviews in an auditing style and whether to gear their work to achieving performance improvement in auditee organizations.

Item Type: Article
Official URL: http://www.wiley.com/bw/journal.asp?ref=0952-1895
Additional Information: © 1997 Wiley Periodicals, Inc
Library of Congress subject classification: H Social Sciences > HD Industries. Land use. Labor
Sets: Research centres and groups > Managerial Economics and Strategy Group
Departments > Government
Research centres and groups > LSE Public Policy Group
Research centres and groups > Centre for Analysis of Risk and Regulation (CARR)
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Date Deposited: 28 Jan 2011 11:49
URL: http://eprints.lse.ac.uk/31842/

Actions (login required)

Record administration - authorised staff only Record administration - authorised staff only