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Keywords: Theory of change
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management 1–21.
Published: 16 July 2026
... analysis (Mayne, 2012) and methodological triangulation (Denzin, 2017), the framework articulates four interdependent components: theory of change as a testable analytical structure, expanded evaluation criteria integrating the International Standards of Supreme Audit Institutions 300 standards...
