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Performance Audit in Public Sector Entities - A New Challenge for Eastern European Countries

Transylvanian Review of Administrative Sciences

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Title Performance Audit in Public Sector Entities - A New Challenge for Eastern European Countries
 
Creator TIRON TUDOR, Adriana; ph D, Associate Professor, Department of
Accounting, Faculty of Economics and
Business Administration, Babes Bolyai
University, Cluj-Napoca, Romania
 
Subject audit; public sector; eastern European countries; evaluation; analysis;
 
Description Performance measurement provides an objective basis for evaluating how efficiently public resources are being used and how effectively public service outcomes are being achieved. It is a process used to support government selfanalysis and provide a basis for more informed and publicly defensible decision-making. In this context an important role is reserved to performance external audit performed by external audit institutions. The performance audit analyses the quality of financial administration from the point of view of the three elements of performance: economy, efficiency and effectiveness. We intend to realize a comparative study for some Eastern European countries regarding the performance audit, knowing the fact that since countries differ at the level of individual reforms, there is no single model of reform. Nonetheless, reform strategies have many points in common emphasizing the international character of public management reform. By cross-national comparisons we intend to analyze the impact of implementing the new performance audit in certain Eastern European Countries, and in Romania, focused on the external audit institutions.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2007-02-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/360
 
Source Transylvanian Review of Administrative Sciences; 2007: Issue No. 19 E/February; 126-141
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/360/350
 
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