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Keywords: Digital infrastructure
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Journal Articles
The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (2): 198–218.
Published: 08 March 2023
... Limited Licensed re-use rights only Courts of audit Multi-year plan Audit society Organizational change Public financial management reforms Digital infrastructure Audit practices are a “vehicle for change” in audited organisations (Power, 1999 , p. 91). By “making things auditable...
