Performance or Compliance?: Performance Audit and Public Management in Five Countries

Christopher Pollitt, Xavier Girre, Jeremy Lonsdale, Robert Mul, Hilkka Summa and Marit Waerness
Additional contact information
Christopher Pollitt: Erasmus University, Rotterdam
Xavier Girre: Institut d'Etudes Politiques de Paris
Hilkka Summa: Directorate General for Budgets, European Commission
Marit Waerness: Swedish National Agency for Higher Education

in OUP Catalogue from Oxford University Press

Abstract: Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes, projects, and institutions. These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France, Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different trajectories.

Date: 1999
ISBN: 9780198296003
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