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1 Annotated Bibliography for Government Accountability and Performance. Yemi Ogunmilade. P A 698-301 (Directed Research in Public Administration).

2 Annotations. Antipova, T. (2019, June). Public sector performance auditing. In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1-6). IEEE. Most public institutions across the globe are experiencing the challenge of demonstrating better performance in the management of budgetary resources. Performance auditing is carried out to measure the effectiveness of funding expenditures in public sectors. This paper seeks to address the question of the essence of auditing practice in public sectors. Research materials utilized in the research were sourced from various public sectors audited by the Supreme Audit Bodies. The study considers problem situations, order of reflection, and control of operations in the process of performance auditing. This study suggests that the development of performance evaluation in the public sector should be aligned with the outcomes and outputs of budget policy. The study finds that public sector auditors are the most essential assets of the government's audit body and play a critical role in the success of the public sector. With information technology taking over most government processes, the study fails to highlight the importance of information and communication technology in streamlining these processes. Bendaoud, M. (2019). The privatization of housing assistance: Are housing allowances eroding government accountability? Canadian Public Administration , 62 (2), 312-332. This study seeks to address the impact of the introduction of housing allowance on the accountability of government agencies. The article seeks to address the implications of policy changes and the implication of the policy changes in the accountability of governments in Alberta, Quebec, and British Columbia. This study affirms that the changes in policy from in-

3 kind to the in-cash system in the provision of housing allowances have not eroded accountability due to unique needs for housing assistance, compared to social programs. The study is conducted through a comparative analysis of data from over 50 years that are drawn from archival records and publications by housing advocates. A quantitative technique was used in this study. The study finds out that the introduction of the housing allowance in the policy toolbox largely results from bureaucratic initiatives irrespective of political players. The study suggests that despite the political players or advocacy by power interests, the policy change from in-kind to in- cash housing allowance was driven by consideration of efficiency and equity. The study doesn’t highlight an effective means of addressing the gaps in the distribution of in-cash house allowance despite highlighting that it is the best technique. Bayer, E. (2018). The Influence Of Budget Goal Clarity, Internal Control System, Reporting System, With Organizational Commitment As Moderating Variable On The Performance Accountability Of Government Agencies Of Local Government Serdang Bedagai Regency. International Journal of Public Budgeting, Accounting, and Finance , 1 (2), 10-10. The study sought to examine the impacts of public participation in budgeting, clarity of public sector budgetary goals, and the internal control systems on the performance of local governments. The study was conducted on 31 regional work units using a verification method with a quantitative approach. The questionnaire was utilized in the study along with path analysis. The findings of the study indicate that budget participation, clarity of budget goals, and internal control systems implementation have a positive influence on government performance. The findings of this study form a basis for the broad implications of these factors for researchers of similar topics. Despite highlighting this important aspect, further research will be required to

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4 discuss how leadership style, quality of the human resource, the commitment of the leadership, performance-based budgeting, functional supervision, reporting systems, accountability systems, and other factors affect the performance of local government. Deni, S., Husain, T., & Salim, I. (2019). The Implementation of Government Accountability Performance System: A Case Study in Tidore Island City. International Journal of Scientific & Technology Research , 8 . This study was conducted to find out how the implementation of the government performance accountability system (SAKIP) and what factors hinder the implementation of such systems to enhance government accountability. This study utilized qualitative study. The data used was collected in Tidore Islands. The study utilized primary and secondary data that were obtained through interviews, observations, and document studies. The study found that the SAKIP constitutes significant components such as performance planning, performance reporting, performance measurement, and performance evaluation which have not yet been optimally utilized by the Tidore government. The study recommends full utilization of the components of the system as part of the development of a performance-oriented government. The study highlights that for governments to improve performance, it needs to change their mindset toward performance and should be committed to implementing performance management, enhancing communication, improving HR competencies, and evaluating overlapping bureaucratic structures. This study has highlighted several factors constituting the deliberation of information technology in performance measurement and improvement but has failed to comprehensively address the recommendations to be undertaken by government agencies and the general public to enhance the implementation of such systems.

5 Funkhouser, M., & Pu, J. Y. (2019). Government performance auditing in the US and China: Lessons drawn from a comparative review. Chinese Public Administration Review , 10 (2), 65-78. This study is a comparison of performance auditing in China and the United States. The study highlights that performance auditing plays a significant role in improving the performance of governments and public accountability. This study is qualitative and constitutes a review of techniques and procedures used in performance auditing in the United States and China. The study discusses the variance in the definitions, names, and underlying values of performance auditing, and describes the organizational and authority structures of performance auditing in the two economies. The study also highlights the roles of performance auditing in enhancing government performance. The findings of this study expose the challenges and opportunities that face government performance auditing in China and the United States. This study focuses mainly on the comparison of the auditing mechanisms in China and the United States but fails to make major recommendations for the most effective techniques and the efficacy of the systems. Grossi, G., Kallio, K. M., Sargiacomo, M., & Skoog, M. (2019). Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: a literature review and research agenda. Accounting, Auditing & Accountability Journal , 33 (1), 256-280. This study seeks to synthesize the insights of accounting, performance measures, and accountability studies into the field of knowledge-intensive public organizations. This study is based on previous literature and other academic accounting papers. The findings of this study indicate that several studies have focused their research on the hybridization of different

6 knowledge-intensive public organizations in aspects of accounting (performance indicators, budget, and reporting) and in the aspects of individual actors (managers and professionals) that may have differing values. This study highlights other areas that require comprehensive studies that will enhance the development of hybrid organizational practices and policies. This study is limited to academics, regulators, and decision-makers that are relevant to aspects and issues of accounting, performance management, and accountability in hybrid organizations and doesn’t make comprehensive contributions to empirical evidence that are significant in the improvement of policy and practice. Handayani, D., Afiah, N. N., & Yudianto, I. (2020). The influence of internal control system, information technology utilization, and organizational commitment on government accountability performance. Journal of Accounting Auditing and Business-Vol , 3 (2). This study was conducted to determine the impact of the government's internal control system, utilization of information technology, and the commitment of the organization to accountability and performance in government institutions. A quantitative interpretive approach was utilized for this research. The data utilized for this study was sourced from six districts and municipals where each district constitutes five local government working units. Multiple linear regression techniques were utilized in this study. The findings of this study indicate that there is a positive and significant influence between the government’s internal control system, organizational commitment, and utilization of information technology on accountability performance in government organizations. The study has highlighted the above significant factors but doesn’t provide a precise measurement of the levels of impacts of the factors on accountability and performance in government institutions like other previous studies.

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7 Ingrams, A., Piotrowski, S., & Berliner, D. (2020). Learning from our mistakes: public management reform and the hope of open government. Perspectives on Public Management and Governance , 3 (4), 257-272. This study constitutes a comparison between local government and three historic reforms to analyze how likely its ideas are to be fruitful. The article introduces a framework used to evaluate risks inherent in any new reform approach. This study utilizes a qualitative approach to evaluate various governments' means of approach, ends, and examples of policy outputs. The study then uses the outcome to develop several themes including informational and communicative policies for better governance; transparency and privacy to improve trust; participation, collaborative governance, and policy-making process; public accountability, justice, and fairness; and transparency and E-government efficiency. The study takes a deliberately risk-focused approach to the management of public reforms. The study highlights that open government merit more focus from practitioners and scholars with its associated kinds of risks such as conflicts of ends and means values and structural barriers of technology and economics that have been witnessed before and which governments are in a better position of addressing them. The risk assessment techniques utilized in this study don't take into account ambiguous ends, increased political gaps, and wide design-reality gaps, this will require a new form of risk management and preparedness by policymakers. Johnsen, Å. (2019). Public sector audit in contemporary society: A short review and introduction. Financial Accountability & Management , 35 (2), 121-127. This study reviews recent research on public sector audits. The study is qualitative and utilizes six articles in a special issue on public sector audits in contemporary society. The

8 findings of this study compile different activities involved in public sector auditing such as financial audits, performance audits, and compliance audits. The study insists on the analysis of the strategies utilized in the auditing process as it may facilitate or impede the audit relevance and independence. The study highlights corruption and public-sector auditing. The question for future research has not been answered by the study role of auditing in the fight against corruption and facilitation of ethical conduct. Kakumba, U., & Fourie, D. J. (2007). Revitalizing accountability in public management reform: Issues and challenges for developing countries. Journal of public administration , 42 (7), 650-663. Character and attributes continue to evolve in the public sector globally and the notion of accountability is the pivot. This study analyses the dynamics of accountability in public sector reforms and evaluates its significance in enhancing efficiency and effectiveness in the public sector. This study utilizes a qualitative approach and establishes theoretical foundations and issues that underpin accountability in the public sector before establishing its challenges and dynamics. The findings of the study imply that businesslike performance measures are essential in outcome orientations. The study also emphasizes traditional values such as fairness, representation, integrity, impartiality, justice, and welfare since they represent requirements that protect public interests. Given that it is essential to maintain the traditional values mentioned above, the study doesn’t highlight the need to develop a mechanism such as a hybrid approach that would protect the interests of traditional values as well as the modern need for performance auditing for the greater interest of the public sector.

9 Käyhkö, E. (2011, May). Public accountability to citizens: From performance measures to quality thinking. In Public Management Research Conference, Syracuse, NY . This article emphasizes the need for transformation from an excessively pragmatic tome to actual quality-oriented performance and ethical thinking. This study seeks to define the aspects and the scope of public accountability so that high-level strategic objectives and organizational outcomes are aligned with them. The study utilizes a mixed approach. The definition of accountability from the perspective of public administration was approached qualitatively from previous literature reviews. A qualitative approach was used in the factor matrix which was administered through a questionnaire. The findings of the study are that the definition of public accountability is still ambiguous, however, the effects of performance management on public sector organizations have inevitably changed. To further the study of this topic, there is a need to establish scientific and conceptual discussion based on the current customer-oriented and technologically sophisticated public administration. Klenk, T., & Reiter, R. (2019). Post-New Public Management: reform ideas and their application in the field of social services. International Review of Administrative Sciences , 85 (1), 3-10. This study aims to establish the similarities and differences observed regarding reforms in the social services sector in European countries over the last decades. The study also tries to establish the actual performance goals of the social service sector in the post-new performance measurement era. The study utilizes a qualitative approach and is mainly based on a literature review. The study establishes that the post-NPM approach is a reaction resulting from satisfaction and negative experiences of the NPM model which did not meet the terms of citizens' satisfaction and economic efficiency. The literature provided is still short of information

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10 about the major actors of post-NPM. This has limited the spread of this approach in public administration. Mohammdi, A., Mohammadzadeh Salteh, H., Dianati Dalami, Z., & Aghdam Mazraeh, Y. (2020). Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran. Journal of Governmental Accounting , 6 (2), 165-174. This research was carried out to achieve a desirable model for public sector financial reporting quality utilizing a grounded theory. The research method utilized in the study is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts selected by the snowball technique in 2019. The study was based in Iran. The study found that financial reporting in the public sector wasn't favorable. The consequence of improving performance and efficiency in public institutions is saving the country’s costs and increasing the level of citizenship requirements. Based on the findings presented in the study, the country’s public sector can improve the quality of public sector financial reporting through careful planning and elimination of the present weaknesses of financial reporting. Mayer, M., & Yusuf, J. E. (2022). Structuring Public–Private Partnerships for Public Value: Analysis of Two Transportation Infrastructure Case Studies. Public Works Management & Policy , 1087724X221075010. This study constitutes case studies to examine the public-private partnerships (PPPs) in terms of the provision of public values and analyzes the structuring of PPP contractual agreements to attain public administration values of transparency, accountability, quality, responsiveness, and responsibility. The study utilizes mixed methods. The study utilizes case

11 study data of I-495 and I95 PPP projects in northern Virginia. It entails an analysis of contractual agreements governing the PPPs and analysis of supplemental data that are associated with the outcomes of PPPs. PPPs facilitate the creation and maintenance of public value through the process and elements of performance in a contractual agreement. The findings of this study provide insight into how relationships, roles, and interactions of public and private partners, reflected in performance and process elements, are incorporated into contracts to guarantee public value. The question that needs further clarification is what can be done to ensure that contractual agreements uphold the spirit of public interests. This is because PPPs are often motivated by interests that may not be the public's interests. Muniesa, F., & Linhardt, D. (2011). Trials of explicitness in the implementation of public management reform. Critical Perspectives on Accounting , 22 (6), 550-566. This study sought to establish how state practitioners account for the shape and actions of governments. This study is qualitative and focuses on implementations of public reforms in France from the early 2000s onwards. This process is referred to as the revision of boundaries and achievements of the action of the state. The analysis is conducted using archival material with a focus on the development of performance metrics and the development of managerial vocabularies. The study found that accounting becomes unstable upon the intricacies of implementation. The Actor-Network theory provides a comprehensive understanding of the drifts and translations that these processes are made of. This research offers a comparative perspective and complements when managerial principles are implemented. The question that remains unanswered is how the study factors in the implication of politics in the implementation of public management reforms.

12 Parker, L. D., Jacobs, K., & Schmitz, J. (2018). New public management and the rise of public sector performance audit: Evidence from the Australian case. Accounting, Auditing & Accountability Journal , 32 (1), 280-306. This study examines the rise of performance audits in Australia and the roles played by major stakeholders in driving its practice. The method utilized by the study is a multi- jurisdictional analysis of performance auditing t explore its focus and scale, drawing on Goffman's theoretical tools. Interviews and documentary analysis were utilized in the study. The study found that there has been continuous growth in the performance audit. While a performance audit is done to evaluate program outcomes, it is sometimes appearing to be done for control. This research implies that performance auditing merits renewed attention of the research toward the influence of stakeholders. The study also offers potential insights into matters of national, state, and local importance for the public and the parliament. The study highlights that performance audit is a complex practice deployed as a mask by auditors in managing their associations with other key stakeholders. Rana, T., Steccolini, I., Bracci, E., & Mihret, D. G. (2022). Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability & Management , 38 (3), 337-359. This research seeks to analyze the transformations undergone by performance auditing. This study utilizes qualitative techniques. The study seeks to answer the question, "How do you audit government programs that are instituted with massive scale and speed? How do you make sense of them?” A systemic review of the literature concerning the topic over the past five years was reviewed. 125 papers were reviewed to map the existing knowledge of public administration

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13 and recommend the avenues to be exploited by future research. This paper identifies and discusses the major themes that emerged from the analysis. The study establishes that framing the "what and why", "where and who" of public audit is necessary to explore where it came from and where it may be heading. The findings confirm that the challenges experienced by the auditors are the same. To be able to understand government auditing and accounting practices, one needs to examine them. By doing so, one is likely to develop a sense of trust. The question for this study is do governments have a role in enlightening the public regarding the approach/techniques utilized in public sector auditing? Reichborn-Kjennerud, K., & Vabo, S. I. (2017). Performance audit as a contributor to change and improvement in public administration. Evaluation , 23 (1), 6-23. This study seeks to analyze the implication of performance audits as a contribution to change in the management of public administration. The study utilizes a mixed approach. A questionnaire was utilized in the study. Theories of evaluation and organizational learning are utilized to understand how the dynamics of control affect the processes of change. The study entails an analysis of audit reports carried out by the Supreme Audit Institutions in Norway and constitutes survey data from 353 Norwegian civil servants. The findings indicate that they were positive towards the reports and utilized them to enhance the control system. The study answers questions of accountability and contains reactions of auditees to auditing. The results also indicate that contributions of performance audits are less clear than they appear to be and that political and personal factors may affect the auditing reports. The study fails to address to what extent external pressure can contribute to the improvement of governance in public organizations.

14 Rodríguez-Pose, A., & Di Cataldo, M. (2015). Quality of government and innovative performance in the regions of Europe. Journal of economic geography , 15 (4), 673-706. This study was conducted to shed the light on how institutions shape innovative capacity by focusing on how the quality of regional government affects innovative performance in other regions. This study was conducted in Europe using a mixed approach. The study uses new data on the quality of government to assess how the quality of government and its constituents shape patenting across the regions. The findings of the study indicate that there is a strong association between the quality of government and the region's capacity to innovate. The findings of the study have significant implications for the definition of innovation strategies in EU regions. The study addresses several challenges and raises the need to conduct more research on what works and what doesn't work for innovation in peripheral areas and about which techniques can help optimize the outcomes of direct intervention in innovation. Setiawan, D., Winarna, J., & Nugroho, Y. P. (2022, February). Determinants of Local Government Accountability. In Second International Conference on Public Policy, Social Computing and Development (ICOPOSDEV 2021) (pp. 400-405). Atlantis Press. This study examines the factors that determine the accountability of local government. The study is based on the local government in Central Java, Indonesia. The study is quantitative and constitutes the use of 138 financial statements that were provided by the local government during the 2015-2018 observation. Regression was used to determine the implication of several variables including the size of local government, human development index, economic growth, fiscal decentralization, complexity, management control systems, and population. The study found that the size of local government, fiscal decentralization, and economic growth has a

15 significant impact on local government accountability. A management control system, complexity, and human development index do not affect accountability. The study recommends that it is important to consider the determinant variables for government accountability. Further research has to be done on the impact of the human development index as determined by the dimensions of income, level of education, and health should also be analyzed. Steccolini, I., Saliterer, I., & Guthrie, J. (2020). The role (s) of accounting and performance measurement systems in contemporary public administration. Public Administration , 98 (1), 3-13. This study reflects various pathways in which public sector accounting and accountability research in contemporary public administration. This study utilizes a qualitative approach. The article analyzes the relationship between contemporary public administration and public-sector accounting studies. It then explores the possibility that inter-disciplinary accounting studies may derive from the recent studies of public administration, societal trends, and public policy highlighting the possible ways to extend accounting in the public sector and strengthen dialogue with other disciplines. The study recognizes the opportunities offered by reconsidering the public side of accounting research. The study recommends stronger engagement in contemporary developments between policy and public administration. A study regarding the association between democracy and the scope of public administration policy should be analyzed further to protect the people's democracy in the enactment of public administration policies. Terlizzi, A., & Esposito, G. (2021). New Public Management Reform ideas and the remaking of the Italian and Danish health systems. Territory, Politics, Governance , 1-20.

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16 This study is based on the role of the New Public Management (NPM) ideas in the reform of the Danish and Italian health systems. The qualitative study utilizes interviews and document analysis to show the relationship between changes in authority and size about NPM ideas. The findings of the study confirm that the ideas of NPM have spread widely through governments irrespective of the implementation paths. Based on this study there is no clear justification for the role of argumentation in shaping the outcomes of policies. Torres, L., Yetano, A., & Pina, V. (2019). Are performance audits useful? A comparison of EU practices. Administration & Society , 51 (3), 431-462. Auditing allows organizations to recommend improvements in the economy, effectiveness, and efficiency of public sector entities. This article qualitatively analyses whether the recommendations made are implemented in practice or not. The findings highlight that there is still an absence of legal requirements to perform audits that can generate impacts. This indicates a lack of political goodwill. Such shortness in resources implies that resources are wasted in the insignificant audit. Further studies could help in the analysis of the savings acquired by the audit recommendations to establish whether they are cost-effective. Wu, J., Liu, J., Jin, X., & Sing, M. C. (2016). Government accountability within infrastructure public–private partnerships. International journal of project management , 34 (8), 1471- 1478. This study highlights the importance of public-private partnerships in the development of government infrastructure. Most PPPs have been associated with controversies of project overruns and poor operations. This qualitative study establishes that part of the causes of

17 underperformance by PPPs includes ambiguous accountability of governments. Based on the findings, this study developed a conceptual framework of accountability of government PPPs and examined it through a case study of a Chinese PPP project. The findings indicate that the government's accountability in PPPs should shift towards enhancing the effectiveness of the quality of services and efficient use of public resources for the general public. This study implies that it provides governments operating on PPPs with insight regarding accountability and ensuring private sectors deliver value for money invested with the government. Further research has to be done to identify ways to enhance such partnerships with the spirit of public interest. ZETI, C. F., Luca, M., & Pirvu, C. (2020). THE IMPACT OF EXTERNAL PUBLIC AUDIT ON PUBLIC ADMINISTRATION EFFICIENCY. Annals of'Constantin Brancusi'University of Targu-Jiu. Economy Series , (2). In democratic systems, control of government expenditure is one of its traits. Consequently, the supreme state audit has been there since. This mechanism ensures accountability in the management of public expenditure and guarantees supervision and transparency. This study utilizes a qualitative approach to focus on the theoretical foundations of external audits on the efficiency of public administration. The study establishes that increasing the share of performance audit activities enables audit institutions to increase their contributions towards improving the economy. This study is essential since an audit is an integral part of good governance as it deals with the formation and use of public funds. The study of audits in the advanced European States offers a comprehensive perspective that helps to highlight the role of audits in the restoration of public confidence in the quality of the financial reporting system.

18 Further studies have to be conducted regarding how enforcing legality and conformity will strengthen and increase performance auditing. References . Antipova, T. (2019, June). Public sector performance auditing. In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI) (pp. 1-6). IEEE. Bendaoud, M. (2019). The privatization of housing assistance: Are housing allowances eroding government accountability? Canadian Public Administration , 62 (2), 312-332. Deni, S., Husain, T., & Salim, I. (2019). The Implementation of Government Accountability Performance System: A Case Study in Tidore Island City. International Journal of Scientific & Technology Research , 8 . Funkhouser, M., & Pu, J. Y. (2019). Government performance auditing in the US and China: Lessons drawn from a comparative review. Chinese Public Administration Review , 10 (2), 65-78. Grossi, G., Kallio, K. M., Sargiacomo, M., & Skoog, M. (2019). Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: a literature review and research agenda. Accounting, Auditing & Accountability Journal , 33 (1), 256-280. Ingrams, A., Piotrowski, S., & Berliner, D. (2020). Learning from our mistakes: public management reform and the hope of open government. Perspectives on Public Management and Governance , 3 (4), 257-272.

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19 Johnsen, Å. (2019). Public sector audit in contemporary society: A short review and introduction. Financial Accountability & Management , 35 (2), 121-127. Kakumba, U., & Fourie, D. J. (2007). Revitalising accountability in public management reform: Issues and challenges for developing countries. Journal of public administration , 42 (7), 650-663. Käyhkö, Esa. (2012). Public Accountability and Performance Management: From Performance Measures to Quality Thinking. Klenk, T., & Reiter, R. (2019). Post-New Public Management: reform ideas and their application in the field of social services. International Review of Administrative Sciences , 85 (1), 3-10. Leung, T. T. (2018). Performance Assessment for Welfare Service Organisations under the New Public Management Reform. Lonsdale, J., Wilkins, P., & Ling, T. (Eds.). (2011). Performance auditing: Contributing to accountability in democratic government . Edward Elgar Publishing. Mack, J. (2018). The consequences of the current public sector reporting framework for government accountability and decision making. In Public Sector Accounting, Accountability and Governance (pp. 43-54). Routledge. Mayer, M., & Yusuf, J. E. (2022). Structuring Public–Private Partnerships for Public Value: Analysis of Two Transportation Infrastructure Case Studies. Public Works Management & Policy , 1087724X221075010.

20 Muniesa, F., & Linhardt, D. (2011). Trials of explicitness in the implementation of public management reform. Critical Perspectives on Accounting , 22 (6), 550-566. Parker, L. D., Jacobs, K., & Schmitz, J. (2018). New public management and the rise of public sector performance audit: Evidence from the Australian case. Accounting, Auditing & Accountability Journal , 32 (1), 280-306. Rana, T., Steccolini, I., Bracci, E., & Mihret, D. G. (2022). Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability & Management , 38 (3), 337-359. Reichborn-Kjennerud, K., & Vabo, S. I. (2017). Performance audit as a contributor to change and improvement in public administration. Evaluation , 23 (1), 6-23. Rezaei, G., Zeraatgari, R., & Taghizadeh, R. (2021). Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance. Journal of Accounting Advances , 13 (2), 123-155. Rodríguez-Pose, A., & Di Cataldo, M. (2015). Quality of government and innovative performance in the regions of Europe. Journal of economic geography , 15 (4), 673-706. Setiawan, D., Winarna, J., & Nugroho, Y. P. (2022, February). Determinants of Local Government Accountability. In Second International Conference on Public Policy, Social Computing and Development (ICOPOSDEV 2021) (pp. 400-405). Atlantis Press.

21 Steccolini, I., Saliterer, I., & Guthrie, J. (2020). The role (s) of accounting and performance measurement systems in contemporary public administration. Public Administration , 98 (1), 3-13. Terlizzi, A., & Esposito, G. (2021). New Public Management Reform ideas and the remaking of the Italian and Danish health systems. Territory, Politics, Governance , 1-20. Torres, L., Yetano, A., & Pina, V. (2019). Are performance audits useful? A comparison of EU practices. Administration & Society , 51 (3), 431-462. Wu, J., Liu, J., Jin, X., & Sing, M. C. (2016). Government accountability within infrastructure public–private partnerships. International journal of project management , 34 (8), 1471- 1478. ZETI, C. F., Luca, M., & Pirvu, C. (2020). THE IMPACT OF EXTERNAL PUBLIC AUDIT ON PUBLIC ADMINISTRATION EFFICIENCY. Annals of'Constantin Brancusi'University of Targu-Jiu. Economy Series , (2).

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