Developing performance audit in Spanish local government: an empirical study of a way forward

Rosa, Carolina Pontones and Morote, Rosario Pérez and Prowle, Malcolm J. (2014) Developing performance audit in Spanish local government: an empirical study of a way forward. Public Money and Management, 34 (3). pp. 189-196. ISSN 0954-0962

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Abstract

Like many developed countries, public services in Spain are facing a prolonged period of financial austerity. Consequently, most parts of the Spanish public sector have to give consideration to various aspects of public services, including the means for improving existing performance. Performance audit is seen as a key means for improving performance in Spanish local government but the approach is not as well developed as in many other countries. This paper is an empirically based study of the current situation regarding performance audit in the Spanish local government sector and provides pointers as to how this approach might be strengthened.

Item Type: Article
Article Type: Article
Uncontrolled Keywords: Local government, performance audit, Spain, survey
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Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5549 Personnel management. Employment management
Divisions: Faculty of Business, Computing and Applied Sciences > Business School > Business and Human Resource Management
Research Priority Areas: Applied Business Research
Depositing User: Susan Turner
Date Deposited: 08 Jan 2016 14:29
Last Modified: 18 Nov 2016 08:00
URI: http://eprints.glos.ac.uk/id/eprint/2976

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