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The development and impact of performance audits – the cases of Croatia, Bosnia and Herzegovina, and Slovenia
Type of publication
Straipsnis Scopus duomenų bazėje / Article in Scopus database (S1b)
Type of publication (old)
S2
Author(s)
Vašiček, Vesna |
Poljašević, Jelena |
Jovanović, Tatjana |
Title
The development and impact of performance audits – the cases of Croatia, Bosnia and Herzegovina, and Slovenia
Other Title
Atliktų veiklos auditų raida ir poveikis: Kroatijos, Bosnijos ir Hercegovinos bei Slovėnijos atvejis
Date Issued
Date Issued |
---|
2022 |
Is part of
Viešoji politika ir administravimas. ISSN 1648-2603, 2022, 21(4)
Field of Science
Abstract
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.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Access Rights
Atviroji prieiga / Open Access
File(s)