Emergence of public sector performance auditing: a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe

• Auteur principal: Lowe, Alan (Auteur)
• Format: Livre
• Publié: Accounting Research Institute (ARI) & Faculty of Accountancy, 2006-05.
• Sujets: Article; PeerReviewed
• Accès en ligne: Link Metadata

The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an...