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Literatuur Over Performance Audit Literature on performance auditing and Supreme Audit Institutions January 2020 A - D ................................................................................................................................. 2 E - H ................................................................................................................................ 12 I - L ................................................................................................................................. 20 M - O .............................................................................................................................. 28 P - R ................................................................................................................................ 34 S - U ................................................................................................................................ 40 V - Z ................................................................................................................................ 47 Dr. Vital Put Councillor Belgian Court of Audit 1 A - D 1. Adams, N. (1986), Efficiency auditing in the Australian National Audit Office, Australian Journal of Public Administration, 3, 189-199 2. Adi, S., Dutil, P. (2018), Searching for strategy: Value for Money (VFM) audit choice in the new public management era, Canadian Public Administration, Vol. 61, no. 1, 91–108 3. Aerts, E. (1996), Geschiedenis en archief van de Rekenkamers : overzicht van de archieven en verzamelingen van het Algemeen rijksarchief. Algemeen Rijksarchief; Brussel, 534 p. 4. Aerts, E., Vandenbulcke, A. (1997), Administreren en controleren door de eeuwen heen – De rekenkamers in de Zuidelijke Nederlanden (14e – 18e eeuw); catalogus bij de gelijknamige tentoonstelling in het Algemeen Rijksarchief van 5 november 1997 tot 30 januari 1998, Algemeen Rijksarchief en Rijksarchief in de Provinciën, Educatieve Dienst, Brussel 5. Aerts, E. (1999), ‘Spanje of Oranje? Loyale en dissidente rekenkamers in Brabant en Vlaanderen bij het begin van de Tachtigjarige Oorlog (1577-1585)’, in: Miscellanea archivistica. Studia 118, Algemeen Rijksarchief en Rijksarchief in de Provinciën, Brussel, 9-46 6. Ahlbäck Ö. S., Bringselius, L. (2015), Professionalism and Organizational Performance in the Wake of New Managerialism, European Political Science Review, Volume 7, Issue 4, 499-523 7. Albert, J.L, Lambert, T. (2017), La Cour des comptes, un pouvoir rédempteur ? LGDJ, 178 p. 8. Alon, G. (2007), State Audit and the Media as the Watchdogs of Democracy - A Comparative View, Iyunim - The Periodical of the Office of the State Comptroller and Ombudsman, Volume 61, 55-100 9. Alwardat, Y. A. (2010) External auditors and clients: an investigation of perceptions of value for money (VfM) audit practices in the UK public sector. PhD thesis, University of Westminster, Harrow Business School, 280p. 10. Alwardat, Y., Benamraoui, A., Rieple, A. (2015). Money and Audit Practice in the UK Public Sector, International Journal of Auditing, Vol. 19, p. 206-217 11. Alwardat, Y.A., Basheikh, A.M. (2017), The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study, International Journal of Business and Management; Vol. 12, No. 12, 144-157 12. Arena, M., Jeppesen, K. (2010), The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case, International Journal of Auditing, 14, 111–129 13. Arena, M., Jeppesen, K. (2016), Practice Variation in Public Sector Internal Auditing: An Institutional Analysis, European Accounting Review, 25:2, 319-345 14. Arnaboldi, M.A., Lapsley, I. (2008), Making Management Auditable: The Implementation of Best Value in Local Government, Abacus, Vol. 44, Issue 1, 22–47 15. Arthur, A., Rydland, L.T., Amundsen, K. (2012), The User Perspective in Performance Auditing—A Case Study of Norway, American Journal of Evaluation, 33 – 44 16. Assakaf, E.A., Samsudin, R.S. (2018), Public Sector Auditing and Corruption: A Literature Review, Asian Journal of Finance & Accounting, Vol. 10, No. 1, 226-241 2 17. Aucoin, P. (1998), Auditing for Accountability: The Role of the Auditor General, Institute On Governance Occasional Paper Series, 25 p. 18. Azuma, N. (2003), The Role of the Supreme Audit Institutions in NPM: International Trend, Government Auditing Review, Board of Audit of Japan, March 2003, 85-106 19. Azuma, N. (2004), Performance Measurement of Supreme Audit Institutions, Government Auditing Review, Board of Audit of Japan, March 2004, 65-94 20. Azuma, N. (2005), The Role of the Supreme Audit Institutions in New Public Management (NPM): the Trend of Continental Countries, Government Auditing Review, Board of Audit of Japan, March 2005, 69-84 21. Backhaus, J.G. (1994), The economic functions of supreme auditing institutions: Purpose of the conference, European Journal of Law and Economics, No 2, 81-84 22. Backhaus, J.G. (2007), Fiscal Sociology: Public Auditing, Peter Lang Publishing, 213 p. 23. Baekgaard, M., Bellé, N., Serritzlew, S., Sicilia, M., Steccolini, I. (2019), Performance information in politics: How framing, format, and rhetoric matter to politicians’ preferences Research, Journal of Behavioral Public Administration, Vol 2(2), pp. 1-12 24. Baker, C. R. (2014). A comparative analysis of the development of the auditing profession in the United Kingdom and France. Accounting History, 19(1–2), 97–114 25. Balls, H.R. (1978), The watchdog of Parliament: the centenary of the legislative audit, Canadian Public Administration, Volume 21, Issue 4, 584-617 26. Baber, W. (1983), Toward understanding the role of auditing in the public sector”, Journal of Accounting and Economics, Vol. 5, 213-227 27. Balli, R.(2016). The Role of Performance Audit on Performance Improvement and Accountability in the Audited Public Sectors of Oromia National Regional State, Thesis, Department of Accounting and Finance, Addis Ababa University, Ethiopia, 69 p. 28. Barrett, P. (2010), Performance auditing - what value, Public Money & Management, Vol. 30, Issue 5, 271 – 278 29. Barrett, P. (2011), Where You Sit Is What You See: The Seven Deadly Sins of Performance Auditing. Implications for Monitoring Public Audit Institutions, Australian Accounting Review, Volume 21, Issue 4, 397–405 30. Barret, P. (2012), Performance auditing—addressing real or perceived expectation gaps in the public sector, Public Money & Management, March, 129-136 31. Barret, P. (2018), New development: Parliamentary ‘watchdogs’ taking a higher profile on government programme performance and accountability? Public Money & Management, 6 p. 32. Bartel, R., Schneider, F. (1990), Efficiency and Effectiveness Control Based on Economic Analysis: The Example of the Austrian Court of Audit, 36 p. 33. Barton, A. (2008), New Labour’s Management, Audit and ‘What Works’ Approach to Controlling the ‘Untrustworthy’ Professions, Public Policy and Administration, 263–277 3 34. Barzelay, M. (1997), Central Audit Institutions and Performance Auditing: A Comparative Analysis of Organizational Strategies in the OECD, Governance: An International Journal of Policy, Administration and Institutions, Vol. 10, No. 3, 235-260 35. Bawole, J.N., Ibrahim, M. (2015), Contesting Claims on Measuring Performance in the Public Sector Using Performance Audits: Evidence from the Literature, Public Organization Review, 15 p. 36. Bawole, J.N., Ibrahim, M. (2016), Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana, International Journal of Public Administration, 1-14 37. Beauchamp, C. (1990), National Audit Office: its role in privatization, Public Money & Management, Summer, 55-58 38. Beauregard, N. (2004), Le Vérificateur général du Québec et la vérification d'optimisation des ressources: évolution et perspectives, Canadian Public Administration, Issue 2, 207-224 39. Behn, R.D. (2001), Rethinking Democratic Accountability, Brookings Institution Press, Washington D.C., 317 p. 40. Bemelmans-Videc, M.L. (1998), De Algemene Rekenkamer: controlenormen en - stijlen in een veranderende bestuurlijke context, in Hertogh, M.L.M., Huls, N.J.H., Wilthagen, A.C.J.M., Omgaan met de onderhandelende overheid. Rechtstaat, onderhandelend bestuur en controle. Amsterdam University Press, 221 p., 89-117 41. Bemelmans-Videc, M.L., Fenger, H.J.M. (1999), Harmonizing Competing Rationalities in Evaluating Governance. Knowledge, Technology & Policy, Vol. 12 Issue 2, 38-51 42. Bemelmans-Videc, M.L. (2000), Over het beoordelen van “goed” bestuur. In: Nelissen, N., Goverde, H., Van Gestel, N., Bestuurlijk vermogen. Analyse en beoordeling van nieuwe vormen van besturen. Uitgeverij Coutinho, 452 p., 355-383 43. Bemelmans-Videc, M.L, de Vries, M. (2010), Ontwikkelingen in de evaluatie van overheidshandelen, in: Aardema, H., Derksen, W., Herweijer, M., de Jong, P. (red.), Meerwaarde van de bestuurskunde. Liber Amicorum voor prof. dr. Arno F.A. Korsten, Boom Lemma uitgevers, Den Haag, 301 p., 127-135 44. Bemelmans-Videc, M.L., Lonsdale, J., Perrin, B. (2007), Making accountability work: dilemmas for Evaluation and for Audit, Transaction Publishers, U.S., New Jersey, 296 p. 45. Benner, M. (2012), Die Rechnungshöfe als Change Agents: Eine Untersuchung der Möglichkeiten, Grenzen und Anforderungen als Beitrag zur Modernisierung der externen Finanzkontrolle, 114 p. 46. Bergel, P. (2010), Rechnungshöfe als vierte Staatsgewalt? Verfassungsvergleich der Rechnungshöfe Deutschlands, Frankreichs, Österreichs, Spaniens, des Vereinigten Königreichs und des Europäischen Rechnungshofs
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