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| Tekijä: | Levy, R. |
| Otsikko: | Managing value-for-money audit in the European union: The challenge of diversity |
| Lehti: | Journal of Common Market Studies
1996 : DEC, VOL. 34:4, p. 509-530 |
| Asiasana: | MANAGEMENT EUROPEAN UNION AUDITING |
| Kieli: | eng |
| Tiivistelmä: | There has been a growing recognition over recent years within European Union legislation and by managers in the Union institutions that "value-for-money" considerations and review and evaluation , should form part of the financial management and policy-making process. There is considerable debate, however, about the extent to which these techniques are used by the Commission, The European Court of Auditors (ECA), or within the implementing agencies of the Member States. This article assesses the changes in deployment and usage of these techniques over the past 15 years or so. |
SCIMA