Harmonizing competing rationalities in evaluating governance

Abstract

Supreme Audit Institutions (SAIs) investigate the regularity (conformity to legislation) and performance (economy, efficiency, and effectiveness) of central government policies and administration through the instrument of accountability. Both types of audit have their own research process and set of standards. This article deals with the question of whether this distinction inhibits a proper appraisal of policy and administration and investigates the possibilities for SAIs to attain more integrated assessment procedures. This question is of vital importance, not only to SAIs but to any controlling and inspecting body, whether political or administrative.