| Autor: |
Cîmpan, Marius, Pacuraru-Ionescu, Catalin-Paul, Borlea, Sorin Nicolae, Jansen, Adela |
| Předmět: |
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| Zdroj: |
Proceedings of the International Conference on Business Excellence; 2023, Vol. 17 Issue 1, p2036-2052, 17p |
| Abstrakt: |
Practically, all the countries of the world have at least one Supreme Audit Institution (SAI), but the organizational model and its attributions are different. Academic literature has identified three major types of models: Westminster, judicial and council, but there are also hybrid or original models. This study evaluates the differences between them and the correlations of each institutional type with economic development, education, political rights, civil liberties, and national cultural variables. Comparisons are made within the institutional theories regarding three types of isomorphism: coercive, mimetic and normative. These isomorphic trends are only partially evidenced by the empirical analysis carried out. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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