The Role of the Supreme Audit Institution in NPM: International Trend
- Topics:
- Audits,
- Financial Statements
- Tags:
- Audit,
- Board,
- Business Operations,
- Corporate Governance,
- Corporate Law,
- Finance,
- Financial Accounting,
- Japan,
- New Zealand
- Source:
- Board of Audit of Japan
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Overview: In this paper, examples of Australia, New Zealand, the United Kingdom, and the United States where the author conducted field surveys during a period from 2000 to 2001, are presented. (Note; the opinions expressed in this paper are the personal ones of the writer, and do not represent those of the Board of Audit of Japan.) Since the late 1980s, reforms of administrative and public finance systems based on the New Public Management (NPM) theory have been made, largely in Anglo-Saxon countries such as the United Kingdom and New Zealand. Since then, these reforms have gradually expanded to Nordic countries, including Sweden and Finland, and continental countries, including the Netherlands and France.
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Format: PDF | Size: 135KB | Date: Mar 2003 | Pages: 255
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