Resumo

YETANO, Ana. The Diffusion of Value for Money Auditing at Regional Level: a Comparative Study of the United Kingdom, Germany and Spain. Gest. polít. pública [online]. 2014, vol.23, n.2, pp.421-464. ISSN 1405-1079.

The VFM audit has emerged as an increasingly influential force in the public sector. Nevertheless, as in new public management, VFM audit developments show differences among countries. This paper studies VFM auditing in Germany, Spain and the United Kingdom regional audit institutions. The aim is to evaluate the level of development of VFM auditing in these countries at regional space and to explain the factors that may create differences and similarities in those developments. Using actor-network theory, we describe two models of VFM audit development: the anglo-saxon model for the United Kingdom, based on the private sector, and the continental model, for Germany and Spain, based on a clear distinction between the public and the private sectors. The public administration style and the focus of public sector reforms have had a great influence on the final configuration of VFM auditing.

Palavras-chave : value for money audit; regional audit offices; actor-network theory; public administration.