Budgeting, Auditing, and Evaluation

Functions and Integration in Seven Governments
Neuauflage 2000
ISBN: 978-0-7658-0724-3
Verlag: Taylor & Francis Inc

Buch, Englisch, 152 Seiten, Format (B × H): 165 mm x 229 mm, Gewicht: 354 g

Reihe: Comparative Policy Evaluation

The end of the twentieth century is shaping up as a period of volatile change and transition. As governments the world over work to sustain public policy and develop much needed policy initiatives, there is an increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, Evaluating presents in-depth, comparative examinations of budgetary processes in seven major Western governments.The contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. These are examined as elements of an interactive process that plays a major role in government decision making. Although the three elements are institutionally and functionally distinct, auditing and evaluation generate information that has a measurable impact on government programs and their management. As each chapter demonstrates, national experiences show considerable variation in the development and linkage of budgeting, auditing, and evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.Contents: Andrew Gray, Bill Jenkins, and Bob Segsworth, "Perspectives on Budgeting, Auditing, and Evaluation: An Introduction," David Mathiasen, "The Separation of Powers and Political Choice" (United States), Andrew Gray and Bill Jenkins, "Separate Developments" (United Kingdom), Hans-Ulrich Derlien, 'Two-Track Processes" (Germany), Bob Segsworth, "Out of Sequence and Out of Synch" (Canada), Eduardo Zapico, "Many Reforms, Little Learning" (Spain), Rolf Sandahl, "Connected or Separated?" (Sweden), Pertti Ahonen and Esa Tammelin, "Muddling Through, Too" (Finland), Andrew Gray and Bill Jenkins, "Horses to the Water: Budgeting, Auditing, and Evaluation in Seven Governments."

Autoren/Hrsg.

Gray, Andrew

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie
• Sozialwissenschaften Politikwissenschaft Regierungspolitik Wirtschafts- und Finanzpolitik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Kostenmanagement, Budgetierung

Inhaltsverzeichnis

Foreword, Acknowledgment, 1. Perspectives on Budgeting, Auditing, and Evaluation: An Introduction, 2. The Separation of Powers and Political Choice: Budgeting, Auditing, and Evaluation in the United States, 3. Separate Developments: Budgeting, Auditing, and Evaluation in the United Kingdom, 4. Two-Track Processes: Budgeting, Auditing, and Evaluation in the Federal Republic of Germany, 5. Out of Sequence and Out of Sync: Budgeting, Auditing, and Evaluation in Canada, 6. Many Reforms, Little Learning: Budgeting, Auditing, and Evaluation in Spain, 7. Connected or Separated? Budgeting, Auditing, and Evaluation in Sweden, 8. Muddling Through, Too: Evaluative Auditing of Budgeting in Finland, 9. Horses to the Water: Budgeting, Auditing, and Evaluation in Seven Governments, Glossary, Contributors, Index

Über Autor(innen)

Andrew Gray and Bill Jenkins are respectively reader in public accountability and management and Reader in Public Policy and Management at the University of Kent at Canterbury, U.K. Their various publications include Administrative Politics in British Government., Bob Segsworth is associate professor of political science at Laurentian University, Canada and has published widely in Canadian Public Administrative, Canadian Journal of Program Evaluation, and the International Review of Administrative Sciences., Ray C. Rist is a deputy director of the General Division at the U.S. General Accounting Office.