Supreme Audit Institutions and their communication strategies

被引:22
|
作者
Gonzalez, Belen [1 ]
Lopez, Antonio [1 ]
Garcia, Roberto
机构
[1] Univ Oviedo, Dept Accounting, Oviedo, Spain
关键词
audit reports; communication policy; European Union; Internet websites; media relationships; Supreme Audit Institution;
D O I
10.1177/0020852308095312
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
In the past, Supreme Audit Institutions (SAIs) rarely publicized their work. In the 1990s, a few began to publish booklets and brochures for popular consumption and to establish ties with the media. These days, SAIs are concerned about communication. A communication policy completes their cycle of accountability, justifies their existence, is an essential component of their independence and efficiency and brings about measures which assess the impact of their work. The aim of this article is to analyse the latest communication strategies developed by SAIs in order to publicize the results of their activity and to provide the public with an overall vision of what they do. The study, based on a questionnaire sent out to European Union SAIs, highlights the fact that these bodies undertake wide-ranging communication activities involving a close relationship with the media and the use of Internet websites.
引用
收藏
页码:435 / 461
页数:27
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