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- Grönlund, Anders, et al.
(author)
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Value for money and the rule of law : the (new) performance audit in Sweden
- 2011
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In: International Journal of Public Sector Management. - : Emerald. - 0951-3558 .- 1758-6666. ; 24:2, s. 107-121
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Journal article (peer-reviewed)abstract
- Purpose – This paper aims to develop a classification scheme of different types of value for money(VFM) audits with different degrees of compliance audit, and to classify the performance audits carriedout by the Swedish National Audit Office (SNAO) during its first six years as an independent stateaudit organization reporting to parliament.Design/methodology/approach – The empirical data were gathered from all of the 150 auditreports published by the SNAO from its establishment in 2003 to the end of 2008. Seminars werearranged to discuss the classifications for validation.Findings – The focus on traditional VFM audits (the “Three Es”) is unusual. Most audits carried outby the SNAO combine different types of extended VFM audits with compliance audit. On the onehand, they audit how the government and/or central agencies fulfil their mandates (from good to bad).On the other, they audit how the government and/or central agencies adhere to legislation, rules andpolicies (right or wrong). In some cases, the SNAO equates compliance audit with performance audit.Practical implications – The authors have verbalised and visualised performance audit activities of interest not only to state auditors, but also to external stakeholders. One practical implication is thatthe Swedish national audit committee has conducted an evaluation of the SNAO that is partly based onthe national report of this study, and has proposed a stronger focus on the Three Es.Originality/value – The study addresses a new approach in terms of a classification scheme forperformance audits, consisting of eight types.
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| 2. |
- Bay, Thomas, et al.
(author)
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Gaming the System
- 2011
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In: International Journal of Critical Accounting. - : Inderscience Enterprises. - 1757-9856 .- 1757-9848. ; 3:1, s. 5-17
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Journal article (peer-reviewed)abstract
- This paper explores whether financial markets are games, using exchange traded derivatives, those quintessential speculative instruments, as the primary vehicle. The phrase “gaming the system” usually means taking advantage of the system; that is to say, specifically turning some-thing performing a productive social function to one’s own enjoyable ends. But “gaming the system” can also mean generally transforming a system with productive purposes into one whose purpose is enjoyment. Some might say that this is just what has occurred in recent years to financial markets with the explosion in derivatives.
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| 3. |
- Lundström, Markus, 1980-
(author)
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Dynamics of the Livestock Revolution : Marginalization and Resistance in Southern Brazil
- 2011
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In: Journal of Sustainable Agriculture. - : Informa UK Limited. - 1044-0046 .- 1540-7578. ; 35:2, s. 202-232
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Journal article (peer-reviewed)abstract
- The increased meat consumption during the past 15 years has boosted a dramatic production increase called the Livestock Revolution. This case study from Rio Grande do Sul indicates that the Livestock Revolution causes prosperity for large-scale food processing companies, while small-scale farmers are being marginalized. Utilizing the food regime analysis, this polarizing pattern is interpreted as an expression of the 'corporate food regime,' which is challenged by an alternative agri-food paradigm. As farmer resistance constitutes alternatives that fuel the dynamics of the Livestock Revolution, it is argued that these tensions reflect an ongoing crisis of the contemporary food regime.
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