<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Practically, all the countries of the world have at least one Supreme Audit Institution (SAI), but the organizational model and its attributions are different. Academic literature has identified three major types of models: Westminster, judicial and council, but there are also hybrid or original models. This study evaluates the differences between them and the correlations of each institutional type with economic development, education, political rights, civil liberties, and national cultural variables. Comparisons are made within the institutional theories regarding three types of isomorphism: coercive, mimetic and normative. These isomorphic trends are only partially evidenced by the empirical analysis carried out.</p>
</abstract>

Practically, all the countries of the world have at least one Supreme Audit Institution (SAI), but the organizational model and its attributions are different. Academic literature has identified three major types of models: Westminster, judicial and council, but there are also hybrid or original models. This study evaluates the differences between them and the correlations of each institutional type with economic development, education, political rights, civil liberties, and national cultural variables. Comparisons are made within the institutional theories regarding three types of isomorphism: coercive, mimetic and normative. These isomorphic trends are only partially evidenced by the empirical analysis carried out.

Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables

“Vasile Goldis” Western University of Arad

Proceedings of the International Conference on Business Excellence

This work is licensed under the Creative Commons Attribution 4.0 International License.

Practically, all the countries of the world have at least one Supreme Audit Institution (SAI), but the organizational model and its attributions are different....

Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables

Published Online: Jul 14, 2023

Page range: 2036 - 2052

DOI: https://doi.org/10.2478/picbe-2023-0179

Keywords
supreme audit institution, coercive isomorphism, mimetic isomorphism, normative isomorphism

© 2023 Marius Cîmpan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables

Published Online: Jul 14, 2023

Page range: 2036 - 2052

DOI: https://doi.org/10.2478/picbe-2023-0179

Keywordssupreme audit institution, coercive isomorphism, mimetic isomorphism, normative isomorphism

© 2023 Marius Cîmpan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
supreme audit institution, coercive isomorphism, mimetic isomorphism, normative isomorphism