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Author: Carlos Santiso Publisher: ISBN: Category : Languages : en Pages : 73
Book Description
What explains the effectiveness of autonomous audit agencies (AAAs) in emerging economies? How relevant are they for improving fiscal governance and curbing corruption? AAAs are autonomous state agencies tasked with overseeing government finances. They are a critical component of the system of checks and balances in financial governance. However, in many developing countries, they often fail to fulfill their prescribed roles. This article models and measures the effectiveness of AAAs in Latin America, developing an index to evaluate their performance, and assesses their reform over time. It examines the cases of Argentina, Brazil and Chile, which illustrate the three models of AAA and three distinct trajectories of reform (or lack thereof). The article finds that, while the choice of institutional arrangements for government auditing matters, political economy factors condition the effectiveness of AAAs and shape their reform. Moreover, dysfunctions in government auditing are systemic, rather than agency specific. What matters most is the quality of the agencies' insertion in the system of financial oversight, in particular their relations with the legislatures. Reforming AAAs must therefore consider the country's trajectory of institutional change, the functioning of the system of fiscal control, and the culture of public administration. These research findings have important policy implications. They contribute to the emerging political economy literature on the role of political institutions on financial governance.
Author: Carlos Santiso Publisher: ISBN: Category : Languages : en Pages : 73
Book Description
What explains the effectiveness of autonomous audit agencies (AAAs) in emerging economies? How relevant are they for improving fiscal governance and curbing corruption? AAAs are autonomous state agencies tasked with overseeing government finances. They are a critical component of the system of checks and balances in financial governance. However, in many developing countries, they often fail to fulfill their prescribed roles. This article models and measures the effectiveness of AAAs in Latin America, developing an index to evaluate their performance, and assesses their reform over time. It examines the cases of Argentina, Brazil and Chile, which illustrate the three models of AAA and three distinct trajectories of reform (or lack thereof). The article finds that, while the choice of institutional arrangements for government auditing matters, political economy factors condition the effectiveness of AAAs and shape their reform. Moreover, dysfunctions in government auditing are systemic, rather than agency specific. What matters most is the quality of the agencies' insertion in the system of financial oversight, in particular their relations with the legislatures. Reforming AAAs must therefore consider the country's trajectory of institutional change, the functioning of the system of fiscal control, and the culture of public administration. These research findings have important policy implications. They contribute to the emerging political economy literature on the role of political institutions on financial governance.
Author: Carlos Santiso Publisher: Routledge ISBN: 1134021534 Category : Business & Economics Languages : en Pages : 201
Book Description
Budget institutions and financial governance -- Political economy of budget oversight and external auditing -- Institutional arrangements for external auditing -- The board model and the case of Argentina -- The court model and the case of Brazil -- The monocratic model and the case of Chile -- Government auditing in transition -- Conclusions : auditing, accountability and anticorruption.
Author: Carlos Santiso Publisher: Routledge ISBN: 1134021526 Category : Law Languages : en Pages : 235
Book Description
The Political Economy of Government Auditing addresses the elusive quest for greater transparency and accountability in the management of public finances in emerging economies; and, more specifically, it examines the contribution of autonomous audit agencies (AAAs) to the fight against corruption and waste. Whilst the role of audit agencies in curbing corruption is increasingly acknowledged, there exists little comparative work on their institutional effectiveness. Addressing the performance of AAAs in emerging economies, Carlos Santiso pursues a political economy perspective that addresses the context in which audit agencies are embedded, and the governance factors that make them work or fail. Here, the cases of Argentina, Brazil and Chile are examined, as they illustrate the three – parliamentary, court and independent – models of AAAs in modern states, and their three distinct trajectories of reform, or lack of reform. Beyond Latin America, considerations on the reform of government auditing in other countries, developed and developing are also taken up as, it is argued, while institutional arrangements for government auditing matter, political factors ultimately determine the effectiveness of AAAs. Reforming AAAs, it is concluded, must consider the trajectory of state building, the role of law in public administration and the quality of governance. An important contribution to the comparative study of governance institutions, and especially those tasked with overseeing the budget and curbing corruption, The Political Economy of Government Auditing will be of interest to scholars and students of comparative politics, development studies, administrative law, and public finance; as well as to development practitioners and policy-makers in developing countries, donor governments and international institutions.
Author: Bjørn Lomborg Publisher: Cambridge University Press ISBN: 1139485075 Category : Business & Economics Languages : en Pages :
Book Description
Many countries in Latin America and the Caribbean have achieved considerable economic growth, yet the region still faces many seemingly intractable problems. The conventional wisdom in development agencies - that prioritization is impossible and that everything must be done - is simply not effective. Latin American Development Priorities shows how limited resources could be used for the greatest benefit of the Latin American and Caribbean region. A panel of economists met over three days in San José to review proposals to tackle the ten most important challenges, which emerged from a survey by the Inter-American Development Bank. The expert panel was asked a question which appears simple but is actually very difficult to answer: What should Latin American governments do with an additional nominal $10 billion? Hard choices are needed if Latin America's problems are to be tackled effectively. This book provides the means to make those choices as objectively as possible.
Author: Rick Stapenhurst Publisher: World Bank Publications ISBN: 0821376128 Category : Business & Economics Languages : en Pages : 362
Book Description
In most countries, parliament has the constitutional mandate to both oversee and hold government to account. In light of the increased focus on good governance, academics and legislative strengthening practitioners are re-examining parliament's oversight function with a view to increasing public financial accountability, curbing corruption, and contributing to poverty reduction. This volume brings together research from many different perspectives and many different legislative settings worldwide. As the country case studies in section III demonstrate, the accountability mechanisms or oversight tools available to the legislature vary based on constitutionally defined powers of the legislature, institutional arrangements between the branches of government, divisions of authority between national, regional, and local governments, the degree of legitimacy conferred on the legislature, and the resources available to it. The budget process provides critical opportunities. Section II of this volume is devoted to examining budget oversight from the formulation and approval of the budget, to implementation and the ex post examination of the public accounts. Special attention is also paid to mechanisms to assist parliaments such as Public Accounts Committees and independent parliamentary budget offices. This title will be of interest to parliamentarians and parliamentary staff, legislative strengthening practitioners, and students of legislative development.
Author: Susan Rose-Ackerman Publisher: Cambridge University Press ISBN: 1107081203 Category : Business & Economics Languages : en Pages : 643
Book Description
This new edition of a 1999 classic shows how institutionalized corruption can be fought through sophisticated political-economic reform.
Author: OECD Publisher: OECD Publishing ISBN: 9264264744 Category : Languages : en Pages : 132
Book Description
This report presents the findings and recommendations of the OECD review of Mexico’s national auditing system, with a focus on the Auditoria Superior de la Federación, the supreme audit institution.
Author: Séverine Bellina Publisher: Hurst & Company ISBN: 9781849040198 Category : Political Science Languages : en Pages : 560
Book Description
'Governance' has become a key word in the lexicon of international relations over the last twenty years. It is used, loosely, and invariably in a liberal idiom, by scholars, activists, civil society organizations, politicians and the voluntary sector. In many respects it has attained the status of a fetish, yet 'governance' remains a notion that has multiple definitions, a concept in-the-making. Notwithstanding the imprecision with which the term is employed, it has become an inescapable paradigm for the politics of development. The contributors to this book, drawn from among some of the world's best area studies specialists, from North and South, offer a diverse global critique of 'governance' as deployed in several key areas: institutions and state actors; the rule of law, democracy and human rights; decentralization and state power; development and, last but not least, international cooperation and the role of the World Bank, the IMF and NGOs. The geographical spread of the volume ranges from Africa to Latin America, from Asia to the Middle East. Their objectives include: a reassessment of 'governance' in its many manifestations; an attempt to free the term from its often unhelpful linkage to the state, and thereby apply it to other organizations and actors; a re-evaluation of the Western-dominated use of the term politically and an attempt to broaden its application beyond issues such as transparency and the fight against corruption; and a search for innovative applications of the term, driven by a consensus that transcends current economic and political inequalities.
Author: National Intelligence Council Publisher: Cosimo Reports ISBN: 9781646794973 Category : Languages : en Pages : 158
Book Description
"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Author: Carlos Santiso
Author: Carlos Santiso
Author: Carlos Santiso
Author: Carlos Santiso
Author: Bjørn Lomborg
Author: Rick Stapenhurst
Author: Susan Rose-Ackerman
Author: OECD
Author: Séverine Bellina
Author: 
Author: National Intelligence Council