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Performance Audit in the Public Sector. What is the contribution to the Performance Management?


  • Luciano Marchi
  • Manuela Bertei


This paper examines possible future improvements of performance audit/performance management relationship in the public sector. Performance measurement, management and audit are strictly linked and influence each other. Scientific literature highlighted the coexistence of two contrasting sides. On one hand the positive side regards, for example, accountability and performance improving. On the other hand, a wrong use of performance audit process might lead to several problems such as: unintended consequences, performance paradox etc. Based on these premises, the research investigates on whether the performance audit really makes the difference, that is, how much performance audit contributes to performance management. This paper does not give an answer to this question but rather highlights the drawbacks and weak points as they come out from the analysis of various studies.

Suggested Citation

  • Luciano Marchi & Manuela Bertei, 2016. "Performance Audit in the Public Sector. What is the contribution to the Performance Management?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 49-63.
  • Handle: RePEc:fan:macoma:v:html10.3280/maco2016-003004

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    References listed on IDEAS

    1. Carol Propper & Deborah Wilson, 2003. "The Use and Usefulness of Performance Measures in the Public Sector," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 19(2), pages 250-267, Summer.
    2. Rosa Alba Miraglia, 2012. "Editoriale. Nuove tendenze nei sistemi di controllo e di misurazione delle performance," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(2), pages 5-14.
    3. Rita Lamboglia & Giuseppe D'Onza, 2013. "Un modello di gestione del rischio reputazionale. Dall?identificazione al fronteggiamento," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 7-34.
    4. Mihaiu, Diana Marieta & Opreana, Alin & Cristescu, Marian Pompiliu, 2010. "Efficiency, Effectiveness and Performance of the Public Sector," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(4), pages 132-147, December.
    5. Fabio Santini, 2013. "Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 77-107.
    6. Stefano Azzali & Tatiana Mazza, 2011. "La valutazione degli Information Technology Controls nell?ambito dei sistemi di controllo interno: i risultati di una ricerca empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 91-118.
    7. Avinash Dixit, 2002. "# Incentives and Organizations in the Public Sector: An Interpretative Review," Journal of Human Resources, University of Wisconsin Press, vol. 37(4), pages 696-727.
    8. Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
    9. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498, Decembrie.
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    1. Cristiana Cattaneo & Gaia Bassani, 2017. "Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 13-31.
    2. Luca Del Bene & Antonello De Vito & Carlo Milli & Fabio Guarracino, 2018. "L?introduzione di un sistema di prezzi di trasferimento. Il caso dell?Azienda Ospedaliero-Universitaria Pisana," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 35-60.
    3. Gaia Bassani & Cristiana Cattaneo, 2017. "Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 11-29.

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