Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/31890
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Viešojo sektoriaus veiklos audito koncepcija atstovaujamojo - atstovo teorijos kontekste
Type of publication
Straipsnis recenzuojamoje Lietuvos konferencijos medžiagoje / Article in peer-reviewed Lithuanian conference proceedings (P1f)
Title
Viešojo sektoriaus veiklos audito koncepcija atstovaujamojo - atstovo teorijos kontekste
Other Title
Public sector performance audit concept based on principal – agent approach
Publisher (trusted)
Vytauto Didžiojo universitetas
Date Issued
| Date Issued |
|---|
2009 |
Extent
p. 21-29
Is part of
Lietuvos aukštųjų mokyklų vadybos ir ekonomikos jaunųjų mokslininkų konferencijos darbai. / Vytauto Didžiojo universitetas. Ekonomikos ir vadybos fakultetas. Kaunas : [Vytauto Didžiojo universiteto leidykla], 2009, [nr.] 12.
Field of Science
Abstract
The article focuses on the concept of public sector performance audit and analyzes its as specific and new enough in the history of auditing. This paper argues that performance audit growth parallels the evolution of politics and public administration. The theoretical analysis of performance audit in the article is based on principal – agent approach (as a micro level theory). The advantages and disadvantages of this model are presented. The article evaluates performance audit in the broader context of political, social, economical and cultural life.
Type of document
type::text::conference output::conference proceedings::conference paper
ISSN (of the container)
1822-6736
eLABa
2862595
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Lietuvių / Lithuanian (lt)
Bibliographic Details
24