Budgeting and governing for deficit reduction in the UK public sector: act three ‘accountability and audit arrangements’

نویسندگان

  • Laurence Ferry
  • Peter Eckersley
چکیده

The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-pro t purposes provided that: • a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders. Please consult the full DRO policy for further details.

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Role of Performance Auditing on Public Accountability Improvement; Emphasis on the Report`s Content

Accountability refers to the commitment of public sector organizations and managers to make decisions about public resources and their other social responsibilities According to agency theory. Efforts to improve public accountability and move towards good governance are the demands of all citizens. One of the tools that can help improve public accountability is the implementation of performance...

متن کامل

Assessment of Public Hospital Governance in Romania: Lessons From 10 Case Studies

Background The Government of Romania commissioned international technical assistance to help unpacking the causes of arrears in selected public hospitals. Emphases were placed on the governance-related determinants of the hospital performance in the context of the Romanian health system.   Methods The assessment was structured around a public hospital governance framewor...

متن کامل

تأثیر پیاده‌سازی حسابداری تعهدی در بخش عمومی بر پاسخگویی دولت

براساس مفاهیم نظری گزارشگری مالی بخش عمومی ارائه شده توسط کمیتهٔ تدوین استانداردهای حسابداری دولتی سازمان حسابرسی، هدف اساسی گزارشگری مالی بخش عمومی، کمک به این بخش برای ایفای وظیفه پاسخگویی دولت در مقابل عموم مردم است. در این تحقیق شاخص‌های بهبود پاسخگویی در چهار بخش کلی رعایت بودجه، ارزیابی عملکرد مالی، رعایت قوانین و در نهایت میزان صرفه اقتصادی، کارایی و اثربخشی طبقه‌بندی گردیده است. در این پ...

متن کامل

بودجه ریزی و مدیریت مبتنی بر نتیجه

The aim of this article is to inform on the frameworks, motivations, performance challenges, planning alternatives and real experiences of applying “results-oriented budgeting and management”. This system improves the domain of budgeting and management through increasing the domain and types of information produced. Results-oriented budgeting and management system supplements product-oriented b...

متن کامل

Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court)

Developing a Reporting Effectiveness Model for Stakeholders (Case Study in the Superum Audit Court) Abstract: The Court of Auditors' reports are an independent and rational assessment of the environment in the public sector and strive to enhance the value of government agencies through legislation and guidance to improve performance. The purpose of the present study is to conceptualize and ext...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2015