The State Audit Office of Hungary has audited 100 local governments in 2012 and 2013 as for the development of internal controls - the aim of this study is to highlight the main deficiencies. According to the findings, the content of the organizational and operational rule is not properly...

Studies a number of aspects of the reform of public finance and public management in France (LOLF), with special attention to science and technology policy, using a pragmatist approach to the sociology of the state.

The XXIst century is the century of performance revolution, will predominate the management and the performance audit, the visionary and innovative management, the paradoxes management etc. The fundamental objective of management and managers is to create a competitive vision, viable, for the...

In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to...

The accounting standard settings for the public sector entities go through a process of adaptation, on one hand the international accounting standards and, on the other hand, the particularities of this sector. Initiated by the European Commission and professional bodies, this process led to a...

As governmental accounting standards have developed, the complexities of preparing financial statements for governmental entities have greatly increased. Providing meaningful financial information to a wide range of users is not an easy task. Adding to these challenges, the Governmental...

A very bad deal was concluded not long ago at Love Field airport in Dallas, Texas, a deal that effectively continues for nearly a decade what has by wide consensus been one of the more pernicious, anticompetitive slices of pork-barrel protectionist federal interventions in all of American...

The implementation of public sector policies usually requires an effort to profitably combine public-sector objectives and private-sector initiatives that is by no means easy. This paper outlines a method known as Power-Role Analysis, so-called because it develops a system for the design of...

We test the degree to which presidential approval ratings are related to a series of economic indicators, controlling for the political scenario in Brazil. Results, from 1999M9 until 2010M5, show that unemployment and the minimum wage are the main variables that affect the ratings. There is also...