... in the development process. AdN faces pressure from customers and politicians to provide an efficient and quality service at reduced costs (Castro, 2020). In 2011, the Portuguese water sector announced plans for privatization. Though it never materialized, the proposal highlights the ongoing debate on how...

... for reaching a higher efficiency in the production of public goods and services, primarily by introducing instruments and alternative rules for public management in specific situations. The Minister of Finance and the Parliament's public finance committee debated the report in 1992. The committee did...

... effectiveness auditing stands out, whereas efficiency auditing is more weakly present. Other content patterns correspond to the NAOF institutional position and its audit mandate, the institutional characteristics of Finland’s public sector, and independent NAOF decisions in orienting its work. The authors can...