View More View Less
  • 1 Technical University of Košice, Slovakia
Open access

In this contribution, we evaluate the performance of the Supreme Audit Office's (SAO) audit activity in the Visegrad Four (V4) countries. We focus on the analysis of the control activities of the SAO of the Slovak Republic and we compare the results with other countries. We focused on the SAO's function control, according to the number of controls undertaken over the period 2014–2016, and evaluated an auditors's burden (the number of controls performed by one inspector). We state the positives, but also the risks of expanding the area of control over the self-government bodies, and we put forward proposals to reduce these risks. Slovakia, the Czech Republic, Hungary and Poland have the same or similar historical trajectories, cultural and intellectual values and they share common roots of religious traditions. Therefore we assume that they may display certain key similarities in institutional development, including in the area of public finance control. We review how these countries have worked in the area today, with a focus on the period between 2014 and 2016.

  • Barrett, P. (2012): Performance Auditing–Addressing Real or Perceived Expectation Gaps in the Public Sector. Public Money and Management 32 (2): 129136.

    • Search Google Scholar
    • Export Citation
  • Beetham, D.Weir, S. (2000): Democratic Audit in Comparative Perspective. Lanth, H. J.Pickel, G.Wegel, C. (eds): Demokratiemessung. Opladen: Westdeutscher Verlag, pp. 7388.

    • Search Google Scholar
    • Export Citation
  • Benčo, J.Kamoďa, J.Nemec, J. (2001): Kontrola vo verejnom sektore. [Control in the Public Sector]. Banská Bystrica (Slovakia): Matej Bel University.

    • Search Google Scholar
    • Export Citation
  • Bovaird, T.Löffler, E. (2003): Evaluating the Quality of Public Governance: Indicators, Models and Methodologies. International Review of Administrative 69 (3): 313328

    • Search Google Scholar
    • Export Citation
  • Brusca, I.Caperchione, E.Cohen, S.Manes Rossi, F. (eds) (2015): Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. Basingstoke: Palgrave Macmillan.

    • Search Google Scholar
    • Export Citation
  • Buchanan, R.Simpkins, K. (2001): A New Age for Public Auditing. Chartered Accountants Journal of New Zealand July: 811.

  • Cordery, C. J.Hay, D. C. (2018): Supreme Audit Institutions and Public Value: Demonstrating Relevance. Financial Accountability & Management, doi: 10.1111/faam.12185.

    • Search Google Scholar
    • Export Citation
  • Halásková, M.Halásková, R. (2017): Public Expenditures in Areas of Public Sector: Analysis and Evaluation in EU Countries. Scientific Papers of the University of Pardubice – Series D 40 (2): 4960.

    • Search Google Scholar
    • Export Citation
  • Hay, D.Cordery, C. (2018): The Value of Public Sector Audit: Literature and History. Journal of Accounting Literature 40: 115.

  • Hendrych, D. (2009): Správní v ě da teorie veřejné správy. [Correct Science Theory of Public Administration]. Praha: Wolters Kluwer.

    • Search Google Scholar
    • Export Citation
  • Iacovino, N. M.Barsanti, S.Cinquini, L. (2017): Public Organizations between Old Public Administration, New Public Management and Public Governance: The Case of the Tuscany Region. Public Organization Review 17 (1): 6182.

    • Search Google Scholar
    • Export Citation
  • Jankovics, L. (2016): Local Government Finances in Hungary: From the Culprit of Fiscal Slippages to a Source of Stability? Society and Economy in Central and Eastern Europe 38 (4): 455178.

    • Search Google Scholar
    • Export Citation
  • Klierova, M.Kútik, J. (2017): One Stop Government – Strategy of Public Services for Citizens and Businesses in Slovakia. Administratie si Management Public (28): 6680.

    • Search Google Scholar
    • Export Citation
  • Kočiš, E. (2007): The Status of the SAO SR in the Control System and Some Results from the Office's Inspection Activities. Conference of the SAO SR: Access to Justice – Barriers and Basis.

    • Search Google Scholar
    • Export Citation
  • Králik, J.Kútik, J. (2013): Kontrolný systém a jeho subsystémy vo verejnej správe. [Control System and Its Subsystems in Public Administration]. Plzeň: vyd. Aleš Čeněk, s.r.o.

    • Search Google Scholar
    • Export Citation
  • Maličká, L. (2017): Determinanty zadlženosti miestnych samospráv Slovenskej republiky. [Determinants of Local Government Indebtedness to the Slovak Republic]. Politická ekonomie 65 (3): 301315.

    • Search Google Scholar
    • Export Citation
  • Matějová, L.Nemec, J.Křápek, M.Klimovský, D. (2017): Economies of Scale on the Municipal Level: Fact or Fiction in the Czech Republic? NISPAcee Journal of Public Administration and Policy 10 (1): 3959.

    • Search Google Scholar
    • Export Citation
  • Medveď, J.Nemec, J. (2011): Verejné financie. [Public Finance]. Bratislava: Sprint.

  • Meričkova, B. M.Nemec, J.Svidronova, M. (2015): Co-Creation in Local Public Services Delivery Innovation: Slovak Experience. Lex Localis – Journal of Local Self-Government 13 (3): 521535.

    • Search Google Scholar
    • Export Citation
  • Nagy, S. (2012): The Role of Supreme Audit Institutions in Fight against the Consequences of Financial and Economic Crisis: A Theoretical Approach. In: Farkas, B.Mező, J. (eds): Crisis Aftermath: Economic Policy Changes in the EU and Its Member States Conference Proceedings. Szeged: University of Szeged, pp. 270282.

    • Search Google Scholar
    • Export Citation
  • Nemec, J.Ochrana, F.Pavel, J.Šagát, V. (2010): Kontrola ve veřejné správ ě. [Control in Public Administration]. Praha: Wolters Kluwer.

    • Search Google Scholar
    • Export Citation
  • Nemec, J. (2015): Public Policy in the Czech Republic. Central European Journal of Public Policy 9 (1): 45.

  • Nikodým, D. (1969): Kontrola v štátnej správe a v hospodárskej správe ČSFR. [Control in the State Administration and in the Economic Administration of the CSFR]. Bratislava: SAV.

    • Search Google Scholar
    • Export Citation
  • Oláh, M. (2005): Interný audit vo verejnej správe. [Internal Audit in Public Administration]. Bratislava.

  • Oláh, M.Šidelský, Ľ.Cibák, Ľ. (2009): Finančná kontrola. [Financial Control]. Bratislava: Merkury s.r.o.

  • Rakšnys, A. V.Valickas, A. (2016): Transformations of Public Sector Managers' Role and Organizational Culture in the Context of Modernization Traditions. Public Policy and Administration 15 (4): 687701.

    • Search Google Scholar
    • Export Citation
  • Reddy, P.Nemec, J.De Vries, M. S. (2015): The State of Local Government. Public Policy and Administration 14 (3): 160176.

  • Redmayne, N. B.Bradbury, M. E.Cahan, S. (2010): The Effect of Political Visibility on Audit Effort and Audit Pricing. Accounting and Finance 50 (4): 921939.

    • Search Google Scholar
    • Export Citation
  • Stapenhurst, R.Titsworth, J. (2001): Features and Functions of Supreme Audit Institutions. PREM-notes 59: 14.

  • Škultéty, P. (2008): Verejná správa a správne právo. [Public Administration and Administrative Law]. Bratislava: VEDA.

  • Špalková, D.Špaček, D.Nemec, J. (2015): Performance Management and Performance Appraisal: Czech Self-Governments. NISPAcee Journal of Public Administration and Policy 8 (2): 6988.

    • Search Google Scholar
    • Export Citation
  • Tej, J. (2002): Ekonomika a manažment verejnej správy. [Economics and Management of Public Administration]. Presov: University of Presov.

    • Search Google Scholar
    • Export Citation
  • Annual reports of SAO of the Slovak Republic for the years 2014–2016.

  • Annual Reports of the SAO of the Czech Republic for the years 2014–2016.

  • Annual reports of the SAO in Hungary for the years 2014–2016.

  • Annual Reports of the SAO in Poland for the years 2014–2016.

  • Act no. 39/1993 Coll. on the Supreme Audit Office of the Slovak Republic, as amended.

  • Act no. 166/1993 Coll. on the Supreme Audit Office of the Czech Republic, as amended.

  • Act LXVI of 2011 on the State Audit Office of Hungary.

  • Dz. U. No. 227, item 1482 Supreme Audit Office Act in Poland.

The author instruction is available in PDF.
Please, download the file from HERE.
 
The Open Access statement together with the description of the Copyright and License Policy are available in PDF.
Please, download the file from HERE.

Editor-in-chief: Balázs SZENT-IVÁNYI

Co-Editors:

  • Péter MARTON (Corvinus University, Budapest)
  • István KÓNYA (Corvinus University, Budapest)
  • László SAJTOS (The University of Auckland)
  • Gábor VIRÁG (University of Toronto)

Associate Editors:

  • Tamás BOKOR (Corvinus University, Budapest)
  • Sándor BOZÓKI (Corvinus University Budapest)
  • Bronwyn HOWELL (Victoria University of Wellington)
  • Hintea CALIN (Babeş-Bolyai University)
  • Christian EWERHART (University of Zürich)
  • Clemens PUPPE (Karlsruhe Institute of Technology)
  • Zsolt DARVAS (Bruegel)
  • Szabina FODOR (Corvinus University Budapest)
  • Sándor GALLAI (Corvinus University Budapest)
  • László GULÁCSI (Óbuda University)
  • Dóra GYŐRFFY (Corvinus University Budapest)
  • György HAJNAL (Corvinus University Budapest)
  • Krisztina KOLOS (Corvinus University Budapest)
  • Alexandra KÖVES (Corvinus University Budapest)
  • Lacina LUBOR (Mendel University in Brno)
  • Péter MEDVEGYEV (Corvinus University Budapest)
  • Miroslava RAJČÁNIOVÁ (Slovak University of Agriculture)
  • Ariel MITEV (Corvinus University Budapest)
  • Éva PERPÉK (Corvinus University Budapest)
  • Petrus H. POTGIETER (University of South Africa)
  • Sergei IZMALKOV (MIT Economics)
  • Anita SZŰCS (Corvinus University Budapest)
  • László TRAUTMANN (Corvinus University Budapest)
  • Trenton G. SMITH (University of Otago)
  • György WALTER (Corvinus University Budapest)
  • Zoltán CSEDŐ (Corvinus University Budapest)
  • Zoltán LŐRINCZI (Ministry of Human Capacities)

Society and Economy
Institute: Corvinus University of Budapest
Address: Fővám tér 8. H-1093 Budapest, Hungary
Phone: (36 1) 482 5406
E-mail: balazs.szentivanyi@uni-corvinus.hu

Indexing and Abstracting Services:

  • DOAJ
  • International Bibliographies IBZ and IBR
  • International Political Science Abstracts
  • JSTOR
  • SCOPUS
  • RePEc
  • Referativnyi Zhurnal

 

2020  
Scimago
H-index
11
Scimago
Journal Rank
0,157
Scimago
Quartile Score
Business and International Management Q4
Economics, Econometrics and Finance (miscellaneous) Q4
Industrial Relations Q4
Public Administration Q4
Sociology and Political Science Q3
Strategy and Management Q4
Scopus
Cite Score
103/117=0,9
Scopus
Cite Score Rank
Business and International Management 305/399 (Q4)
General Economics, Econometrics and Finance 137/243 (Q3)
Industrial Relations 40/54 (Q3)
Public Administration 116/165 (Q3)
Sociology and Political Science 665/1269 (Q3)
Strategy and Management 351/440 (Q4)
Scopus
SNIP
0,171
Scopus
Cites
157
Scopus
Documents
24
Days from submission to acceptance 148
Days from acceptance to publication 50

 

2019  
Scimago
H-index
10
Scimago
Journal Rank
0,228
Scimago
Quartile Score
Business and International Management Q3
Economics, Econometrics and Finance (miscellaneous) Q3
Industrial Relations Q3
Public Administration Q3
Sociology and Political Science Q3
Strategy and Management Q3
Scopus
Cite Score
87/110=0,8
Scopus
Cite Score Rank
Business and International Management 286/394 (Q3)
General Economics, Econometrics and Finance 125/228 (Q3)
Industrial Relations 38/58 (Q3)
Public Administration 114/157 (Q3)
Sociology and Political Science 645/1243 (Q3)
Strategy and Management 330/427 (Q4)
Scopus
SNIP
0,308
Scopus
Cites
132
Scopus
Documents
22

 

Society and Economy
Publication Model Gold Open Access
Submission Fee none
Article Processing Charge 900 EUR/article
Regional discounts on country of the funding agency World Bank Lower-middle-income economies: 50%
World Bank Low-income economies: 100%
Further Discounts Sufficient number of full waiver available. Editorial Board / Advisory Board members: 50%
Corresponding authors, affiliated to an EISZ member institution subscribing to the journal package of Akadémiai Kiadó: 100%
Subscription Information Gold Open Access
Purchase per Title  

Society and Economy
Language English
Size B5
Year of
Foundation
1972
Publication
Programme
2021 Volume 43
Volumes
per Year
1
Issues
per Year
4
Founder Budapesti Corvinus Egyetem
Founder's
Address
H-1093 Budapest, Hungary Fővám tér 8.
Publisher Akadémiai Kiadó
Publisher's
Address
H-1117 Budapest, Hungary 1516 Budapest, PO Box 245.
Responsible
Publisher
Chief Executive Officer, Akadémiai Kiadó
ISSN 1588-9726 (Print)
ISSN 1588-970X (Online)