Knowledge Transfer in Local Governments: A Cultural Challenge for Internal Auditors
International Public Management Review
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Title |
Knowledge Transfer in Local Governments: A Cultural Challenge for Internal Auditors
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Creator |
Vagnoni, Emidia
Bracci, Enrico |
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Description |
During the last two decades, public sector experienced a number of management, accounting and policy changes. As a consequenc e the actors role had to meet the new accountability and responsibility requirements. The article aims at analyzing the role of internal audit committee in the Italian local government context and the attitude of auditors to transfer managerial culture to public authorities. Thus, the survey conduced over the auditors technical, human and conceptual attributes allows to underline the important strength and weakness auditors have as ‘agent of change’.
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Publisher |
International Public Management Review
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Contributor |
—
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Date |
2014-03-21
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/185
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Source |
International Public Management Review; Vol 2, No 1 (2001); 73-117
1662-1387 |
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Language |
eng
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Relation |
http://journals.sfu.ca/ipmr/index.php/ipmr/article/view/185/185
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Rights |
Authors who publish with this journal agree to the following terms:1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License that allows others to share the work for non-commercial use with an acknowledgement of the work's authorship and initial publication in this journal.2. Authors and IPMR are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository, distribute it via EBSCO, or publish it in a book), with an acknowledgement of its initial publication in this journal.
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