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Concepts and Principles of Performance Audit


  • Caloian Florin

    () (The Bucharest University of Economic Studies, Romania)

  • Sahlian Daniela

    () (The Bucharest University of Economic Studies, Romania)

  • Ponorica Andreea

    () (The Bucharest University of Economic Studies, Romania)


The XXIst century is the century of performance revolution, will predominate the management and the performance audit, the visionary and innovative management, the paradoxes management etc. The fundamental objective of management and managers is to create a competitive vision, viable, for the organization. For a long time it was considered that the public sector cannot be about performance, arguing that by the content of the very fundamental objective of public management is removed the posibility to accept this concept. Limits of such way of thinking have long been exceeded in the public management of developed countries, after a good number of years the subject has been debated by theorists and practitioners. This starts from an initial premise that public managers thinking shall be within somewhere at the border between social logic and competitive logic.

Suggested Citation

  • Caloian Florin & Sahlian Daniela & Ponorica Andreea, 2013. "Concepts and Principles of Performance Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1135-1140, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1135-1140

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    More about this item


    audit; performance; public institution;

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation


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