Pregled bibliografske jedinice broj: 1240003
The development and impact of performance audits – the cases of Croatia, Bosnia and Herzegovina, and Slovenia
The development and impact of performance audits – the cases of Croatia, Bosnia and Herzegovina, and Slovenia // Public Policy and Administration, 21 (2022), 4; 487-498 doi:10.13165/VPA-22-21-4-11 (međunarodna recenzija, prethodno priopćenje, znanstveni)
CROSBI ID: 1240003 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The development and impact of performance audits –
the cases of Croatia, Bosnia and Herzegovina, and
Slovenia
Autori
Vašiček, Vesna ; Poljašević, Jelena ; Stanimirović Tatjana
Izvornik
Public Policy and Administration (1648-2603) 21
(2022), 4;
487-498
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopćenje, znanstveni
Ključne riječi
Supreme Audit Institutions ; performance audit ; follow-up process ; South East European Countries
Sažetak
In the modern world, the availability of transparent and reliable information about the performance of public sector entities is becoming increasingly important. Besides the accounting systems that provide this information, the role of Supreme Audit Institutions is growing. As previous research in Europe has focused on EU or Nordic countries, the intention of our paper was to analyze the development of performance audits in selected south-east European countries. The results show that performance audits are still less of a priority for auditors and parliaments, and the impacts of performance audits are realized through follow-up processes.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
HRZZ-PZS-2019-02-5372 - Izazovi financijskog i nefinancijskog izvještavanja jedinica javnog sektora u kontekstu promjenjivih zahtjeva korisnika informacija (REPINPUBSEC) (Vašiček, Vesna, HRZZ - 2019-02) ( CroRIS)
Ustanove:
Ekonomski fakultet, Zagreb
Profili:
Vesna Vašiček
(autor)
Citiraj ovu publikaciju:
Časopis indeksira:
- Scopus
