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https://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/180797Registro completo de metadatos
| Campo DC | Valor | Lengua/Idioma |
|---|---|---|
| dc.creator | Tavares Guadalupe Pereira de Lima, Juocerlee | - |
| dc.creator | Lima Crisóstomo, Vicente | - |
| dc.date | 2023-01-25 | - |
| dc.date.accessioned | 2023-03-15T20:32:14Z | - |
| dc.date.available | 2023-03-15T20:32:14Z | - |
| dc.identifier | https://revistas.ucm.es/index.php/CGAP/article/view/84797 | - |
| dc.identifier | 10.5209/cgap.84797 | - |
| dc.identifier.uri | https://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/180797 | - |
| dc.description | Given the importance of public financial management for people well-being, most countries around the world have Supreme Audit Institutions (SAIs) as an instrument to help achieve better Public Financial Management. SAIs play a key role in ensuring public management accountability. This paper aims to investigate the determinants of Supreme Audit Institutions’ effectiveness in Sub-Saharan Africa. Models are estimated for a sample of Supreme Audit Institutions from 45 countries. The results indicate that the effectiveness of SAIs in Sub-Saharan Africa is associated with the Institutional Quality of Government which takes into account six dimensions of country governance: voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, control of corruption. In the same vein, SAI effectiveness is found to be associated with institutional and cultural aspects, mainly, the British colonial legacy and the continued adoption of the Westminster SAI model. | en-US |
| dc.description | Dada la importancia de la gestión de las finanzas públicas para el bienestar de las personas, la mayoría de los países del mundo cuentan con Entidades Fiscalizadoras Superiores (EFS) como instrumento para ayudar a conseguir una mejor gestión de las finanzas públicas. Las EFS desempeñan un papel fundamental a la hora de garantizar la responsabilidad de la gestión pública. Este trabajo tiene como objetivo investigar los determinantes de la eficacia de las Entidades Fiscalizadoras Superiores en el África Subsahariana. Modelos son estimados para una muestra de 45 Entidades Fiscalizadoras Superiores. Los resultados indican que la eficacia de las EFS en la región está asociada a la Calidad Institucional del Gobierno, que tiene en cuenta seis dimensiones: voz y reponsabilidad, estabilidad política, eficacia del gobierno, calidad reguladora, estado de derecho, control de corrupción. En la misma línea, se encuentra que la eficacia de las EFS está asociada a aspectos institucionales y culturales, principalmente, al legado colonial británico y a la adopción del modelo Westminster. | es-ES |
| dc.format | application/pdf | - |
| dc.language | eng | - |
| dc.publisher | Ediciones Complutense | es-ES |
| dc.relation | https://revistas.ucm.es/index.php/CGAP/article/view/84797/4564456562516 | - |
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| dc.rights | Derechos de autor 2022 Cuadernos de Gobierno y Administración Pública | es-ES |
| dc.source | Cuadernos de Gobierno y Administración Pública; Vol. 9 No. 2 (2022); 67-81 | en-US |
| dc.source | Cuadernos de Gobierno y Administración Pública; Vol. 9 Núm. 2 (2022); 67-81 | es-ES |
| dc.source | 2341-4839 | - |
| dc.source | 2341-3808 | - |
| dc.subject | Supreme Audit Institutions | en-US |
| dc.subject | Effectiveness | en-US |
| dc.subject | Determinants | en-US |
| dc.subject | Sub-Saharan Africa | en-US |
| dc.subject | Entidades Fiscalizadoras Superiores | es-ES |
| dc.subject | Eficacia | es-ES |
| dc.subject | Determinantes | es-ES |
| dc.subject | África Subsahariana | es-ES |
| dc.title | Cultural factors, quality of government and the effectiveness of Supreme Audit Institutions in Sub-Saharan Africa | en-US |
| dc.title | Cultural factors, quality of government and the effectiveness of Supreme Audit Institutions in Sub-Saharan Africa | es-ES |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/publishedVersion | - |
| Aparece en las colecciones: | Facultad de Ciencias Políticas y Sociología - UCM - Cosecha | |
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