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  • 1
    Online Resource
    Online Resource
    L'évaluation du rendement financier de l'administration locale. Comment tirer le meilleur parti des analyses comparatives ?
    CAIRN ; 2009
    In:  Revue Internationale des Sciences Administratives Vol. Vol. 75, No. 1 ( 2009-9-1), p. 167-184
    Details
    In: Revue Internationale des Sciences Administratives, CAIRN, Vol. Vol. 75, No. 1 ( 2009-9-1), p. 167-184
    Type of Medium: Online Resource
    ISSN: 0303-965X
    URL: Article
    DOI: 10.3917/risa.751.0167
    RVK:
    PM 7370
    Language: French
    Publisher: CAIRN
    Publication Date: 2009
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 2
    Online Resource
    Online Resource
    Evaluating financial performance in local government: maximizing the benchmarking value
    SAGE Publications ; 2009
    In:  International Review of Administrative Sciences Vol. 75, No. 1 ( 2009-03), p. 151-167
    Details
    In: International Review of Administrative Sciences, SAGE Publications, Vol. 75, No. 1 ( 2009-03), p. 151-167
    Abstract: One of the main problems in evaluating financial performance arises in carrying out comparisons between municipalities, as no account is taken of the impact of certain factors of the social and economic environment on the indicators in question. In this study, the concept of financial condition is applied, revealing the influence of such factors, and a methodology is proposed to minimize their effects on the results of the evaluation. The results of applying these to a sample of municipalities in Spain reveal that the model is useful for reinforcing the value of benchmarking between municipalities with similar characteristics. Points for practitioners The use of indicators for evaluating financial performance has advanced considerably in recent years. However, many criticisms have been made by public sector managers concerning the application of such indicators. One of these is that, in many cases, the values measured by different authorities are not comparable, as the services they provide differ significantly. If local authorities were grouped according to the social and economic factors influencing their provision of public services, the evaluations made would be much more effective, facilitating decision-making by supervisory bodies and by municipal managers.
    Type of Medium: Online Resource
    ISSN: 0020-8523 , 1461-7226
    URL: Article
    DOI: 10.1177/0020852308099510
    RVK:
    PM 7370
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2009
    detail.hit.zdb_id: 2023655-4
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 3
    Online Resource
    Online Resource
    Cultural contexts and governmental digital reporting
    SAGE Publications ; 2006
    In:  International Review of Administrative Sciences Vol. 72, No. 2 ( 2006-06), p. 269-290
    Details
    In: International Review of Administrative Sciences, SAGE Publications, Vol. 72, No. 2 ( 2006-06), p. 269-290
    Abstract: The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Continental European central governments to the use of the Web as a means of making financial disclosures. To measure the disclosure of governmental financial information on the Internet, an index has been defined, taking into consideration the data considered to be relevant for a potential user, gathering the data visiting their websites. The results show that the way different countries use the Web for financial disclosure is deeply rooted in and follows from their administrative culture. In conclusion, the Continental European and South American governments should improve their digital reporting.
    Type of Medium: Online Resource
    ISSN: 0020-8523 , 1461-7226
    URL: Article
    DOI: 10.1177/0020852306064614
    RVK:
    PM 7370
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2006
    detail.hit.zdb_id: 2023655-4
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 4
    Online Resource
    Online Resource
    Governmental financial transparency in MERCOSUR member countries
    SAGE Publications ; 2009
    In:  International Review of Administrative Sciences Vol. 75, No. 1 ( 2009-03), p. 169-181
    Details
    In: International Review of Administrative Sciences, SAGE Publications, Vol. 75, No. 1 ( 2009-03), p. 169-181
    Abstract: In the last century, the MERCOSUR member countries have carried out reforms aimed at achieving better public financial information for governmental decision-taking. Important changes are currently taking place on the international public accounting scene, and the International Federation of Accountants (IFAC) has published International Public Sector Accounting Standards (IPSAS), by which it seeks to ensure that governmental financial reports include financial information of sufficient quality to support decision-making by different users, and at the same time to improve the comparability of the financial information presented by public sector bodies throughout the world. In this article, we examine the consistency of the information included by MERCOSUR member countries in their current year-end governmental public financial reports with the public financial reporting practices recommended by IFAC, in order to determine whether further efforts are needed to improve transparency and comparability. Points for practitioners The article may help government practitioners in MERCOSUR countries to become aware of the divergences which exist regarding the governmental financial information offered by each of the countries in MERCOSUR. Moreover, it could help to set up a common project of account reform which would take IPSAS as its model. This unified framework for accounting policies would increase the coherence of financial information and would establish a common measurement basis to assess the financial results of all of the MERCOSUR countries.
    Type of Medium: Online Resource
    ISSN: 0020-8523 , 1461-7226
    URL: Article
    DOI: 10.1177/0020852308099511
    RVK:
    PM 7370
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2009
    detail.hit.zdb_id: 2023655-4
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 5
    Online Resource
    Online Resource
    La transparence financière publique dans les pays membres du MERCOSUR
    CAIRN ; 2009
    In:  Revue Internationale des Sciences Administratives Vol. Vol. 75, No. 1 ( 2009-9-1), p. 185-198
    Details
    In: Revue Internationale des Sciences Administratives, CAIRN, Vol. Vol. 75, No. 1 ( 2009-9-1), p. 185-198
    Type of Medium: Online Resource
    ISSN: 0303-965X
    URL: Article
    DOI: 10.3917/risa.751.0185
    RVK:
    PM 7370
    Language: French
    Publisher: CAIRN
    Publication Date: 2009
    SSG: 2
    SSG: 3,6
    SSG: 3,7
    Location Call Number Limitation Availability
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    Online Resource
  • 6
    Online Resource
    Online Resource
    Auditing defence procurement contracts in the European context: an inter-country analysis
    SAGE Publications ; 2013
    In:  International Review of Administrative Sciences Vol. 79, No. 4 ( 2013-12), p. 659-680
    Details
    In: International Review of Administrative Sciences, SAGE Publications, Vol. 79, No. 4 ( 2013-12), p. 659-680
    Abstract: The contract audit is an instrument facilitating the evaluation of prices offered and costs incurred in non-competitive defence contracts. In this study we analyse the degree of harmonization of contract auditing models among four European countries by means of a comparative analysis of the characteristics of contract auditing in these countries. We identify similarities and differences among the contract auditing models applied in these countries, and conclude that they do not present a high degree of harmonization of defence contract cost evaluation. Points for practitioners This comparative study highlights the similarities and differences among the audit models for defence contracts in four European countries (the UK, France, Spain and Norway). The authors present the main characteristics of each model and systematize the features inherent to a possible common model that could be achieved by harmonizing audit practices and the rules applicable to the corresponding cost calculations. Finally, the authors recommend further progress be made in harmonizing the audit practices applied in NATO countries for defence contracts.
    Type of Medium: Online Resource
    ISSN: 0020-8523 , 1461-7226
    URL: Article
    DOI: 10.1177/0020852313502155
    RVK:
    PM 7370
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2013
    detail.hit.zdb_id: 2023655-4
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 7
    Online Resource
    Online Resource
    Les contextes culturels et les informations numériques gouvernementales
    CAIRN ; 2006
    In:  Revue Internationale des Sciences Administratives Vol. Vol. 72, No. 2 ( 2006-6-1), p. 285-307
    Details
    In: Revue Internationale des Sciences Administratives, CAIRN, Vol. Vol. 72, No. 2 ( 2006-6-1), p. 285-307
    Type of Medium: Online Resource
    ISSN: 0303-965X
    URL: Article
    DOI: 10.3917/risa.722.0285
    RVK:
    PM 7370
    Language: French
    Publisher: CAIRN
    Publication Date: 2006
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 8
    Online Resource
    Online Resource
    Le renforcement de la transparence de la comptabilité publique dans certains pays arabes
    CAIRN ; 2014
    In:  Revue Internationale des Sciences Administratives Vol. Vol. 80, No. 2 ( 2014-6-6), p. 461-482
    Details
    In: Revue Internationale des Sciences Administratives, CAIRN, Vol. Vol. 80, No. 2 ( 2014-6-6), p. 461-482
    Type of Medium: Online Resource
    ISSN: 0303-965X
    URL: Article
    DOI: 10.3917/risa.802.0461
    RVK:
    PM 7370
    Language: French
    Publisher: CAIRN
    Publication Date: 2014
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 9
    Online Resource
    Online Resource
    Book Review: “¡Mi Raza Primero!”: Nationalism, Identity, and Insurgency in the Chicano Movement in Los Angeles, 1966–1978
    SAGE Publications ; 2004
    In:  International Migration Review Vol. 38, No. 2 ( 2004-06), p. 777-779
    Details
    In: International Migration Review, SAGE Publications, Vol. 38, No. 2 ( 2004-06), p. 777-779
    Type of Medium: Online Resource
    ISSN: 0197-9183 , 1747-7379
    URL: Article
    DOI: 10.1111/j.1747-7379.2004.tb00217.xb
    RVK:
    PR 1000
    RVK:
    MN 1000
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2004
    detail.hit.zdb_id: 3510-5
    detail.hit.zdb_id: 2052202-2
    SSG: 7,36
    SSG: 3,4
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  • 10
    Online Resource
    Online Resource
    Corporate governance in Colombian universities
    SAGE Publications ; 2019
    In:  International Review of Administrative Sciences Vol. 85, No. 3 ( 2019-09), p. 544-565
    Details
    In: International Review of Administrative Sciences, SAGE Publications, Vol. 85, No. 3 ( 2019-09), p. 544-565
    Abstract: In a context of greater demands in terms of accountability and transparency in management, we analyse the extent to which Corporate Governance (CG) mechanisms have been adopted and we define the model of governance in universities in Colombia. In the field of higher education, there are usually no compulsory requirements related to CG. Nevertheless, governance mechanisms are nowadays crucial in determining the objectives, strategies and direction of universities. Based on a survey of 81 rectors of higher education institutions in Colombia, we analyse the models of CG adopted (managerial and stakeholder models). The results contribute to a better understanding of key CG concepts at universities. Points for practitioners There is an increasing awareness of the importance of improving the mechanisms of governance that may help to achieve greater effectiveness and efficiency in the management of resources and awareness of society. The analysis of the predominant CG models, the stakeholder model and the managerial model, and the way in which Colombian universities are introducing these models could be used to promote the establishment of a common legal framework. This model should be flexible and include different opinions and preferences. The results may be useful and could be transferred to other countries that have the same characteristics.
    Type of Medium: Online Resource
    ISSN: 0020-8523 , 1461-7226
    URL: Article
    DOI: 10.1177/0020852317707331
    RVK:
    PM 7370
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2019
    detail.hit.zdb_id: 2023655-4
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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