... and effectiveness have been considered. Hence, even without any references to the international standards, the core principles of performance audit are considered in the audits conducted by the public audit institutions in Germany. The main focus in the audits had been placed on the efficiency and effectiveness...

... that affect their effectiveness in achieving desired results. Design/methodology/approach Using Interpretative Phenomenological Analysis as a framework, the study enquires into the lived experience of six research subjects. The participants are sustainability professionals and leaders from the UK...

.... This article argues that governments, through public regulation, influence the design of PCS, which in turn affects their effectiveness. The paper aims to discuss these issues. Design/methodology/approach – First, a review of academic literature, policy and legal documents presents how PCS have become...