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

Author

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  • Carolina Pontones Rosa
  • Rosario P�rez Morote
  • Malcolm J. Prowle

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 empiricallybased 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 .

Suggested Citation

  • Carolina Pontones Rosa & Rosario P�rez Morote & Malcolm J. Prowle, 2014. "Developing performance audit in Spanish local government: an empirical study of a way forward," Public Money & Management, Taylor & Francis Journals, vol. 34(3), pages 189-196, May.
    • Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:189-196
    DOI: 10.1080/09540962.2014.908009
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    Cited by:

    1. Sari, Dwi Amalia & Margules, Chris & Lim, Han She & Widyatmaka, Febrio & Sayer, Jeffrey & Dale, Allan & Macgregor, Colin, 2021. "Evaluating policy coherence: A case study of peatland forests on the Kampar Peninsula landscape, Indonesia," Land Use Policy, Elsevier, vol. 105(C).
    2. Nensi Xhani & Maria Andreia Iliescu (Ristea) & Marioara Avram & Magdalena Mihai, 2020. "Organization Of The Audit Process In Municipal Institutions: Case Study Albania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 96-107, December.

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