Purpose: The purpose of this paper is to study the changing relationship between auditing and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a number of advanced democracies have evolved from conventional auditing institutions to becoming increasingly concerned...

Purpose: Performance measurements have become a prominent part of government steering of public agencies. At the same time, they are increasingly criticized for creating heavy administrative burdens. The purpose of this paper is to argue that consent on part of the heads of agencies is vital...