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Copyright of Papers in Regional Science is the property of Wiley-Blackwell 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.)

This article analyses survey data regarding the impact of supreme audit institutions' (SAIs) performance audit on public administration in four Nordic countries. Regression analysis with pooled data from Denmark, Finland, Norway and Sweden indicates that performance audits have positive impacts on usefulness, changes, improvements and, to some extent, accountability, as perceived by auditees who have experienced the audits. The results show that some of the factors that earlier research found important for the impact of performance audits in some countries were insignificant for all the four Nordic countries, but that SAIs' legitimacy, audit quality and consequences of media attention were important factors. [ABSTRACT FROM AUTHOR]

The article explores the relationship between public administration and economic development. Topics discussed include analysis of public administration; implementation of public policy; and need of human betterment along with antitrust to environmental regulation and fundamental cause of development.

Features of rational decision making (such as agenda entrance criteria and statement of jurisdiction) barely conceal the complexity of international accounting standard setting. In 2003, when the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) project achieved agenda entrance, the International Accounting Standards Board's (IASB) jurisdiction was to develop, 'a single set of ... accounting standards ... to help participants in the world's capital markets'. Drawing on interviewees' recollections and other material, this study of how the project achieved agenda entrance finds within-IASB opposition to the project, arguing it was outside the IASB's jurisdiction that dissolved with the realisation that the IASB's jurisdiction would be changed to encompass the project. [ABSTRACT FROM AUTHOR]