Public spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. Because most public
resources are raised through taxation from citizens and businesses, accountability and assurance are key in the democratic process, and auditing attempts to fulfil this public interest role. This in turn leaves public sector auditing under increasing public scrutiny and political pressure.
Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level. By focusing on countries
which have experienced differing implementation processes, and which are characterised by different administrative and political cultures, the authors provide a comparative analysis of countries across the globe, including major European states, China, Australia, and New Zealand.
Written by scholars and practitioners in the fields of public sector auditing, this first volume of Emerald Studies in Public Service Accounting and Accountability provides readers both researchers and practitioners with a thorough overview of international public sector auditing practice.
The Franchising Code of Conduct (the Code) is a mandatory obligation for all systems operating in Australia, and takes a comprehensive approach to disclosure, relationship laws and dispute issues. Expert author and leading practitioner Peter Buberis takes a critical view of this regulatory
framework, evaluating the threads that make up the Code that directs the franchising industry in Australia.
Including chapters on the areas of disclosure, good faith, and intellectual property, Buberis takes a comprehensive approach in exploring the Code's development through its consideration and enforcement by the Regulator and the courts. Looking at recent case law, the chapters indicate continuing
points of concern about the Code, and give cognisance to a recent Parliamentary review which may enhance its operation if adopted.
For professionals in the franchising industry, and anyone looking to understand more about the Code that governs Australia's franchises, this is a comprehensive guide that engages and analyses this key piece of legislature.
Enterprise Risk Management, governance systems and accounting practices are currently being applied to businesses without full coordination between them. The incorrect use of ERM models all over Europe could be hindering the potential benefits from its correct implementation and could constitute a
barrier to the consolidation of a proper risk culture.
Enterprise Risk Management in Europe advances understanding of ERM in Europe, providing a novel and unique set of perspectives on the ongoing dynamics between ERM and corporate processes. The contributors provide an in-depth analysis of the research benefits for the countries examined, looking at
why, when and how ERM has developed over time. This book focuses on practical issues and identifying existing knowledge gaps, offering a fresh comprehension of the cultural and contextual factors surrounding its inception and further expansion. Also largely discussed is the role played by national
and international regulatory and economic circumstances.
Enterprise Risk Management in Europe is an essential guide for researchers, practitioners and policy makers both in and beyond European borders.
Brazil is a pioneer in the development of participation policies, with the most advanced banking systems in the world and a health system that serves the majority of a population scattered over more than 8.5 million square kilometres. However, Brazil also displays one of the highest rates of social
and economic inequality worldwide, unable to fight illiteracy, school dropout, lack of basic sanitation, and unemployment.
The Brazilian Way of Doing Public Administration is an accessible collaboration between scholars and practitioners rich with findings applicable worldwide, exploring Brazil’s government’s functioning at various points in recent history. Comprehensively presenting public management cases
and theories in two sections – public management and public policy – the chapters provide scholars and practitioners with unique and previously underexplored insights and experiences.
Exploring links between administrative systems and policy performance,
The Brazilian Way of Doing Public Administration is a necessary book for practitioners, policymakers and researchers in management, public administration, business, and economics.
Currently there is no comprehensive account accessible to undergraduate students, graduate students, economic researchers who are not specialists in the area of agricultural policy, of the economic welfare effects of the 2014 Farm Bill, passed by the US Congress and signed into law by President
Barack Obama on February 7, 2014. This edited collection consists of ten essays, each on the major areas of US farm programs that describes and assesses the economic welfare impacts of the programs in those areas. The chapters involve new research, but also heavily focus on providing assessments
based on the current state of the art research. Each chapter is by distinguished scholars who are internationally recognized experts in the field.