Public accountancy regulations and SAO audits – Why cannot the utilisation of public funds be efficiently audited?

József Simon

Public Finance Quarterly, 2010, vol. 55, issue 1, 190-199

Abstract: In a democratic state citizens expect that those currently in power should give a detailed account on spending and utilising the public funds trusted to them. The enforcement of accountability has several preconditions, out of which this study focuses on the characteristics arising from the accounting system, since accounting requirements significantly influence the audit system's room for manoeuvring.

Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:pfq:journl:v:55:y:2010:i:1:p:190-199

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