Accountability Performance Reporting Comprehensive Audit
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Accountability Performance Reporting Comprehensive Audit
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Author : Guy Leclerc
language : en
Publisher:
Release Date : 1996-01
Accountability Performance Reporting Comprehensive Audit written by Guy Leclerc and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-01 with Auditing categories.
"Provides readers with the basic concepts, frameworks, tools and practice guidelines they need to begin their learning or careers in the area of comprehensive auditing." - introduction.
Performance Auditing
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Author : Jeremy Lonsdale
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011-01-01
Performance Auditing written by Jeremy Lonsdale and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.
'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.
Integrated Reporting
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Author : Cristiano Busco
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-27
Integrated Reporting written by Cristiano Busco and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-27 with Business & Economics categories.
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
Corporate Sustainability
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Author : Ann Brockett
language : en
Publisher: John Wiley & Sons
Release Date : 2012-11-06
Corporate Sustainability written by Ann Brockett and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-06 with Business & Economics categories.
Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.
Accountability Performance
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Author : Francisco Sypaco Tantuico
language : en
Publisher:
Release Date : 1994
Accountability Performance written by Francisco Sypaco Tantuico and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Administrative agencies categories.
Quality Matters
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Author : Robert Schwartz
language : en
Publisher: Transaction Publishers
Release Date : 2005-01-01
Quality Matters written by Robert Schwartz and has been published by Transaction Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Political Science categories.
Contributors are from Australia, Canada, the European Union, France, the Netherlands, New Zealand, Sweden, Switzerland, United Kingdom, United States, and the World Bank. They examine and analyze practices for assuring the quality of evaluation, performance auditing, and performance reporting in the face of political, organizational, and technical obstacles. A final chapter addresses the extent to which quality assurance systems become bothersome rituals or remain meaningful mechanisms to ensure quality control. This well-defined volume will be of particular interest to policymakers and adds much to the literature on program evaluation and performance auditing.
Comprehensive Auditing In Canada
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Author : James Cutt
language : en
Publisher: Praeger
Release Date : 1988-11-02
Comprehensive Auditing In Canada written by James Cutt and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-11-02 with Business & Economics categories.
This work focuses on the development of comprehensive auditing in Canada stressing the evolving theory and practice of auditing for economy, efficiency, and effectiveness in public sector spending. The comprehensive audit includes a traditional financial audit, or audit of compliance, and more importantly, an audit for value for money. The discussion of the value for money component deals with auditing the operations of management systems, controls, and practices, on the one end, and actual operating results, on the other. While focusing on Canada, this book develops a general theory and methodology for the use of comprehensive auditing. Academics and professionals in the fields of accounting, finance, management and auditing will find this book useful.
Integrated Reporting And Corporate Governance
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Author : Laura Girella
language : en
Publisher: Routledge
Release Date : 2021-02-14
Integrated Reporting And Corporate Governance written by Laura Girella and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-14 with Business & Economics categories.
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
Performance Reporting
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2002
Performance Reporting written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Administrative agencies categories.
Corporate Governance And Accountability
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Author : Jill Solomon
language : en
Publisher: John Wiley & Sons
Release Date : 2004-03
Corporate Governance And Accountability written by Jill Solomon and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-03 with Business & Economics categories.
Recent examples of massive corporate failures, such as Enron, have highlighted the need to reform corporate governance at an international level. The importance of effective corporate governance for corporate success, as well as for social welfare, cannot be overstated. Corporate Governance and Accountability has been written to provide readers with an up-to-date summary of both theory and practice in the area. Features: Provides a full discussion of corporate governance issues taking the broadest view of the corporate governance agenda. Draws on the extensive and original research carried out by the authors and demonstrates the close relationship between academic research and professional practice. Contains numerous contemporary illustrations and case studies, including a chapter dedicated to the collapse of Enron. Focuses on the relevance of corporate governance reform throughout the world. Highlights the importance of corporate social responsibility to companies and institutional investors from a corporate governance perspective. Includes an appendix containing the Combined Code on Corporate Governance issued by the Financial Reporting Council in July 2003. Corporate Governance and Accountability has been written as a core textbook for students taking undergraduate and MBA courses in corporate governance and corporate social responsibility. A website containing answers to end of chapter questions for lecturers can be found at www.wileyeurope.com/go/solomon