| 000 -LEADER |
|---|
| fixed length control field |
01553nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210109b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Triantafillou ,Peter |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Playing a zero‐sum game? The pursuit of independence and relevance in performance auditing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Public Administration |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
98(1), 2020: p.109-123 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Supreme audit institutions (SAIs) are fundamental institutions in liberal democracies as they enable control of the exercise of state power. In order to maintain this function, SAIs must enjoy a high level of independence. Moreover, SAIs are increasingly expected to be also relevant for government and the execution of its policies by way of performance auditing. This article examines how and why the performance auditing of the Danish SAI pursues independence and relevance. It is argued that, in general, the simultaneous pursuit of independence and relevance is highly challenging and amounts to a zero‐sum or, at the very best, a very modest plus‐sum game. More specifically, while the Danish SAI actively pursues both objectives, it has persistently prioritized independence over relevance. This priority seems to be the most effective strategy for the Danish SAI to maintain its legitimacy in a situation where the parliament is characterized by minority governments. - Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Supreme audit institutions, Liberal democracies, Performance auditing |
| 9 (RLIN) |
23607 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
PERFORMANCE AUDITING - DENMARK |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Articles |
