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Management Accountability: The Signals sent by Auditing and Evaluation

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  • Rist, Ray C.

Abstract

Auditing and Evaluation are two strategies which governments may use to ascertain if existing policies and programs are being administered as they ought. They provide critical information by which to determine the economy, efficiency, and effectiveness of government action and are the basis for holding accountable those responsible for the government policies and programs. The analysis compares the strengths and weaknesses of auditing and evaluation as means of monitoring accountability. Three types of accountability are discussed. Auditing makes its strongest contributing to managerial accountability through a focus on fiscal or regulatory issues.

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  • Rist, Ray C., 1989. "Management Accountability: The Signals sent by Auditing and Evaluation," Journal of Public Policy, Cambridge University Press, vol. 9(3), pages 355-369, July.
    • Handle: RePEc:cup:jnlpup:v:9:y:1989:i:03:p:355-369_00
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    Cited by:

    1. Maurice Baslé, 1998. "Context And Methods For The Partenarial Evaluation Of Public Territorial Policies In France : Some Lessons From The State-Region Plan Contracts And The Case Of Brittany," Post-Print hal-02081253, HAL.

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