Search

Copyright of Ecos de Economía is the property of Universidad EAFIT and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The VFM audit has emerged as an increasingly influential force in the public sector. Nevertheless, as in new public management, vfm audit developments show differences among countries. This paper studies vfm auditing in Germany, Spain and the United Kingdom regional audit institutions. The aim is to evaluate the level of development of vfm auditing in these countries at regional space and to explain the factors that may create differences and similarities in those developments. Using actor-network theory, we describe two models of vfm audit development: the anglo-saxon model for the United Kingdom, based on the private sector, and the continental model, for Germany and Spain, based on a clear distinction between the public and the private sectors. The public administration style and the focus of public sector reforms have had a great influence on the final configuration of VFM auditing. [ABSTRACT FROM AUTHOR]