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| Author: | Johnsen, Å. (et al.) |
| Title: | Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway |
| Journal: | European Accounting Review
2001 : VOL. 10:3, p. 583-599 |
| Index terms: | LOCAL GOVERNMENT PERFORMANCE AUDITS PUBLIC SECTOR FINLAND NORWAY |
| Language: | eng |
| Abstract: | Municipalities and counties in local government have an important role in public sector service production in most European countries, and especially in the Nordic countries. It is therefore surprising that performance auditing in this context has received so little scholarly attention. This study is aimed at filling some of this gap. The purpose is to explore how performance auditing practices, including performance measurement, are used to assess and verify value for money in local government and to enhance the accountability of municipalities and counties. |
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