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| 001 | 5111010403010 | ||
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| 005 | 20190211160223.0 | ||
| 008 | 051110s2005 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aMORIN, Danielle _97472 |
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| 245 | 1 | 0 |
_aMeasuring the impact of value-for-money audits : _ba model for a surveying audited managers |
| 260 |
_aToronto : _bIPAC, _cSummer 2004 |
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| 520 | 3 | _aThe practice of value-for-money legislative audits was conceived to improve the management of public programs by making them more economical, more effective, and more efficient. To what extent have auditors general achieved this objective in the past twenty-five years since the inception of the value-for-money audit (VFMA)? The literature on VFMA has been silent on its actual impact on public administrations. This article examines the impact VFMAs have had on the management of organizations in the government of Quebec based on a new survey model of inquiry. Of the variables measured were the value VFMAs bring to the organizations audited; the relevance of the recommendations formulated by the auditors; the deterrent of potential audits on public-sector managers; the changes that occurred in the audited organizationÂ’s management practices and in its relations with its stakeholders; the ways in which the auditorsÂ’ report has been useful to the auditees; the concrete actions taken following VFMAs; and, finally, the organizational and personal consequences of the audits | |
| 773 | 0 | 8 |
_tCanadian Public Administration : the journal of the Institute of Public Administration of Canada _g47, 2, p. 141-164 _dToronto : IPAC, Summer 2004 _xISSN 008-4840 _w |
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| 998 |
_a20051110 _b1040^b _cTiago |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14039 _d14039 |
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| 041 | _aeng | ||