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

Rosa, Carolina Pontones, 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. doi:10.1080/09540962.2014.908009

Developing performance audit in Spanish local government.pdf - Accepted Version
Available under License All Rights Reserved.

Download (207kB) | Preview


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
Related URLs:
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5549 Personnel management. Employment management
Divisions: Schools and Research Institutes > School of Business, Computing and Social Sciences
Research Priority Areas: Applied Business & Technology
Depositing User: Susan Turner
Date Deposited: 08 Jan 2016 14:29
Last Modified: 05 Aug 2023 12:36

University Staff: Request a correction | Repository Editors: Update this record

University Of Gloucestershire

Bookmark and Share

Find Us On Social Media:

Social Media Icons Facebook Twitter Google+ YouTube Pinterest Linkedin

Other University Web Sites

University of Gloucestershire, The Park, Cheltenham, Gloucestershire, GL50 2RH. Telephone +44 (0)844 8010001.