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Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables

Author

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  • Cîmpan Marius

    (University Oradea, Oradea, Romania)

  • Pacuraru-Ionescu Catalin-Paul

    (Bucharest University of Economic Studies, Bucharest, Romania)

  • Borlea Sorin Nicolae

    (University of Oradea, Oradea, Romania)

  • Jansen Adela

    (“Vasile Goldis” Western University of Arad, Arad, Romania, Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

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.

Suggested Citation

  • Cîmpan Marius & Pacuraru-Ionescu Catalin-Paul & Borlea Sorin Nicolae & Jansen Adela, 2023. "Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 2036-2052, July.
    • Handle: RePEc:vrs:poicbe:v:17:y:2023:i:1:p:2036-2052:n:5
    DOI: 10.2478/picbe-2023-0179
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    References listed on IDEAS

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