Matches in SemOpenAlex for { <https://semopenalex.org/work/W2784810810> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W2784810810 endingPage "177" @default.
- W2784810810 startingPage "159" @default.
- W2784810810 abstract "This paper examines the experience of the local audit reforms in England against the doctrines and principles of New Public Management (NPM). NPM is a term applied to public sector reforms which aim to enhance both performance and accountability by adopting governance and accountability mechanisms from the private sector. The local public audit reforms, which were initiated in England in 2010, abolished the independent specialist Audit Commission, effectively privatising the financial audit function and severely curtailing the extent to which local public bodies are subject to performance audit. As with other state audit bodies, the Audit Commission had acted as both regulator and provider of audit services to local bodies, such as local authorities and local health service organisations. A review of evidence to date shows that short term efficiency gains were made in financial audit and that there is prima facie evidence of greater accountability to local people. However these gains have been made at the cost of : first, a severe reduction in performance audit, a key function of public audit in delivering both democratic and managerial accountability, and second, a longer-term risk to audit quality and thus to the risk of financial mis-statements. In summary, the evidence suggests that the principles of NPM were appropriated to legitimise the reforms, after the decision to abolish the Audit Commission was taken. In contrast, the rhetoric prior to abolition suggests that the reforms were, instead, inspired more by a personal and political agenda than one of rational economic decision making." @default.
- W2784810810 created "2018-02-02" @default.
- W2784810810 creator A5070702307 @default.
- W2784810810 date "2017-10-01" @default.
- W2784810810 modified "2023-09-25" @default.
- W2784810810 title "Austerity, Audit, and Accountability : New Public Management and the Privatisation of Local Audit in England" @default.
- W2784810810 cites W1968042795 @default.
- W2784810810 cites W1980406593 @default.
- W2784810810 cites W1999696232 @default.
- W2784810810 cites W2000386499 @default.
- W2784810810 cites W2031384114 @default.
- W2784810810 cites W2096818325 @default.
- W2784810810 cites W2123431441 @default.
- W2784810810 cites W2159324983 @default.
- W2784810810 cites W2202238284 @default.
- W2784810810 cites W2529224073 @default.
- W2784810810 cites W2589010508 @default.
- W2784810810 cites W3121801689 @default.
- W2784810810 cites W3124321936 @default.
- W2784810810 cites W4234963003 @default.
- W2784810810 cites W4242717565 @default.
- W2784810810 cites W4253738980 @default.
- W2784810810 cites W95675642 @default.
- W2784810810 doi "https://doi.org/10.4000/osb.1925" @default.
- W2784810810 hasPublicationYear "2017" @default.
- W2784810810 type Work @default.
- W2784810810 sameAs 2784810810 @default.
- W2784810810 citedByCount "0" @default.
- W2784810810 crossrefType "journal-article" @default.
- W2784810810 hasAuthorship W2784810810A5070702307 @default.
- W2784810810 hasConcept C121955636 @default.
- W2784810810 hasConcept C13896816 @default.
- W2784810810 hasConcept C144133560 @default.
- W2784810810 hasConcept C147859227 @default.
- W2784810810 hasConcept C152550464 @default.
- W2784810810 hasConcept C170856484 @default.
- W2784810810 hasConcept C177309310 @default.
- W2784810810 hasConcept C17744445 @default.
- W2784810810 hasConcept C191602146 @default.
- W2784810810 hasConcept C199521495 @default.
- W2784810810 hasConcept C199539241 @default.
- W2784810810 hasConcept C2776007630 @default.
- W2784810810 hasConcept C3116431 @default.
- W2784810810 hasConcept C47936135 @default.
- W2784810810 hasConcept C62190432 @default.
- W2784810810 hasConcept C69828861 @default.
- W2784810810 hasConcept C94625758 @default.
- W2784810810 hasConceptScore W2784810810C121955636 @default.
- W2784810810 hasConceptScore W2784810810C13896816 @default.
- W2784810810 hasConceptScore W2784810810C144133560 @default.
- W2784810810 hasConceptScore W2784810810C147859227 @default.
- W2784810810 hasConceptScore W2784810810C152550464 @default.
- W2784810810 hasConceptScore W2784810810C170856484 @default.
- W2784810810 hasConceptScore W2784810810C177309310 @default.
- W2784810810 hasConceptScore W2784810810C17744445 @default.
- W2784810810 hasConceptScore W2784810810C191602146 @default.
- W2784810810 hasConceptScore W2784810810C199521495 @default.
- W2784810810 hasConceptScore W2784810810C199539241 @default.
- W2784810810 hasConceptScore W2784810810C2776007630 @default.
- W2784810810 hasConceptScore W2784810810C3116431 @default.
- W2784810810 hasConceptScore W2784810810C47936135 @default.
- W2784810810 hasConceptScore W2784810810C62190432 @default.
- W2784810810 hasConceptScore W2784810810C69828861 @default.
- W2784810810 hasConceptScore W2784810810C94625758 @default.
- W2784810810 hasIssue "19" @default.
- W2784810810 hasLocation W27848108101 @default.
- W2784810810 hasOpenAccess W2784810810 @default.
- W2784810810 hasPrimaryLocation W27848108101 @default.
- W2784810810 hasRelatedWork W1954650907 @default.
- W2784810810 hasRelatedWork W2016176957 @default.
- W2784810810 hasRelatedWork W2083997739 @default.
- W2784810810 hasRelatedWork W2168940733 @default.
- W2784810810 hasRelatedWork W2295907214 @default.
- W2784810810 hasRelatedWork W2318731422 @default.
- W2784810810 hasRelatedWork W2379328338 @default.
- W2784810810 hasRelatedWork W2389326025 @default.
- W2784810810 hasRelatedWork W2902315649 @default.
- W2784810810 hasRelatedWork W3164153853 @default.
- W2784810810 isParatext "false" @default.
- W2784810810 isRetracted "false" @default.
- W2784810810 magId "2784810810" @default.
- W2784810810 workType "article" @default.