Auditors-General: cuckoos in the managerialist nest?
By: Mulgan, Richard.
Material type:
ArticlePublisher: 2001Description: p.24-34.Subject(s): Audit
In:
Australian Journal of Public AdministrationSummary: The role of Auditors-General has expanded in recent decades, particularly with the development of performance auditing. Performance auditing originated in the managerialist concern for monitoring results, but in some respects Auditors-General have found themselves at odds with managerialism, particularly where outsourcing and privatisation have reduced the level of public accountability. Performance auditing has also increased the potential for Auditors-General to clash openly with elected governments, though for the most part they confine their scrutiny to the activities of public servants. Auditors-General have more authority to confront governments over matters of propriety than over efficiency and effectiveness issues. - Reproduced
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Articles
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Indian Institute of Public Administration | Volume no: 60, Issue no: 2 | Available | AR50288 |
The role of Auditors-General has expanded in recent decades, particularly with the development of performance auditing. Performance auditing originated in the managerialist concern for monitoring results, but in some respects Auditors-General have found themselves at odds with managerialism, particularly where outsourcing and privatisation have reduced the level of public accountability. Performance auditing has also increased the potential for Auditors-General to clash openly with elected governments, though for the most part they confine their scrutiny to the activities of public servants. Auditors-General have more authority to confront governments over matters of propriety than over efficiency and effectiveness issues. - Reproduced


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