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Supreme Audit Institutions

Deutschen Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH (ed.), International Organization of Supreme Audit Institutions (INTOSAI) (ed.)

2013

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INTOSAI Development Initiative Capacity Development for SAIs – towards Accountability in Public Administration S. 254-271

„… Capacity Development for SAIs – towards Accountability in Public Administration By INTOSAI …” „… Development Initiative Introduction: Supreme Audit Institutions (SAIs) in their different national …” „… implemented. This article seeks to highlight issues related to capacity development for SAIs in order to build …”

Alar Karis Portal Environmental Auditing – Pivotal for Sustainable Development S. 216-229

„… Environmental Auditing – Pivotal for Sustainable Development By Alar Karis Supreme Audit …” „… environmental and lately also sustainable development issues. This may include examining how well governments …” „… development issues. Furthermore, environmental audits are conducted under different auditing mandates. The …”

Barbara Dutzler Capacity Development and Supreme Audit Institutions: GIZ’s Approach S. 50-67

„… on Aid Effectiveness (2005): Para 3 vi, http://www.oecd.org/ development/effectiveness/34428351.pdf …” „… ‐ corruption agencies Attainment of development goals such as MDG and poverty reduction …” „… Capacity Development and Supreme Audit Institutions: GIZ’s Approach By Barbara Dutzler2 …”

Carlos Mauricio Cabral Figueiredo Results of Capacity Development in a Supreme Audit Institution: The case of Mozambique S. 272-280

„… Results of Capacity Development in a Supreme Audit Institution: The case of Mozambique Carlos …” „… the work done by the German International Cooperation (GIZ) on capacity development of the …” „… development within the TA since 2006. Activities are based on the integral development of the SAI and cover …”

Luis Fernando Velásquez Leal Interaction between Supreme Audit Institutions and Citizens: Developments, Lessons Learnt and Challenges Regarding Citizen Participation in Public Sector Auditing in Latin America S. 132-153

„… Interaction between Supreme Audit Institutions and Citizens: Developments, Lessons Learnt and …” „… development. External government audit bodies, in discharging their responsibility to scrutinize public …” „… development). Revista Latinoamericana de Desarrollo Humano, United Nations Development Programme (UNDP …”

Josef Moser The Significance of the Resolution of the UN General Assembly on SAI Independence for the Development of Transparency, Accountability and Efficiency in the Public Sector S. 34-49

„… Development of Transparency, Accountability and Efficiency in the Public Sector By Josef Moser In the …” „… following, the development, content, importance and immediate follow-up measures of the UN General Assembly …” „… and the development of transparency, accountability and efficiency in the public sector will be …”

Titelei/Inhaltsverzeichnis S. 1-11

„… Supreme Audit Institutions (INTOSAI) [Eds.] Supreme Audit Institutions Accountability for Development …” „… Nomos Accountability for Development Supreme Audit Institutions Deutsche Gesellschaft für …” „… Institutions and democratic development: this combination is only recently gaining attention in the …”

Clay G. Wescott World Bank Support for Supreme Audit and other Accountability Institutions S. 178-206

„… Introduction Over the two last decades, development agencies including the World Bank have increasingly sought …” „… accountability as an intrinsic human right and (ii) to improve development outcomes in terms of poverty reduction …” „… , sustainable development and progress towards the Millennium Development Goals. In practice, donors strengthen …”

Katharina Noussi Supreme Audit Institutions as Accountability Arrangements ‑ Why Independent External Public Auditing Thrives in Some Countries and Fails in Others S. 91-131

„… , poverty reduction, and creating the enabling political and social environment for sustainable development …” „… remarkable developments concerning Supreme Audit Institutions (SAIs). In 2011, in a ground-breaking United …” „… development of this self-confidence or empowerment of SAIs started with INTOSAI’s strategic plan of 2005 …”

List of Contributors S. 12-33

„… Institutional Capacity of the State Division of the Inter-American Development Bank in Washington, United …” „… Development Bank in Tunis, Tunisia, in 2007–2011, recasting the Bank’s agenda in economic and financial …” „… International Development 2002–2007, both in the field in Peru and in headquarters in the central policy unit …”

INTOSAI-Donor Secretariat Strengthening Institutional Performance through the Supreme Audit Institutions Performance Measurement Framework (SAI PMF) S. 245-253

„… INTOSAI Working Group on the Value and Benefits of SAIs Oversight and direction WGVBS SAI PMF Task Team Development of SAI Performance Measurement …” „… INTOSAI-Donor Secretariat within the INTOSAI Development Initiative (IDI) In 2010 at the XX INCOSAI in …” „… . The development of a SAI Performance Measurement Framework (SAI PMF) originated from this notion with …”

Annamaria Vizikova, Imrich Gál INTOSAI for Peer Reviews – Capacity Building and Accountability Tool S. 230-244

„… , working groups, and regional organizations would contribute to the development of state audit around the …” „… demonstrate and improve their added value for sustainable development. That is why the SAIs play a vital role …” „… contribution to the democratic development of the nations, enhancing the government accountability and …”

Michael Castro, Carolina Cornejo, Andrew Lyubarsky Transparency, Participation and Accountability in Public Oversight: Advancing Latin American SAIs Agenda at the Subnational Level S. 154-177

„… Development’s (OECD) Best Practices to Budget Transparency, the International Monetary Fund’s (IMF) Code on …” „… different constituents and CSOs working on a number of development areas (e.g. health, education, nutrition …” „… debate, the TPA Initiative emerged in late 2010, willing to back all the developments made by Latin …”

Carlos Santiso Closing the Accountability Gap: Audit Agencies as Partners and Advisors of Parliaments in the Oversight of the Budget Process S. 68-90

„… of Institutional Reform in Development. Cambridge: Cambridge University Press. Boylan, David (2001 …” „… . Shaula (2002). Mapping Accountability. Brighton: Institute of Development Studies, Working Paper 168 …” „… ? Reforming and defusing checks and balances in Argentina. Public Administration and Development 28 (1), 67–84 …”

doi.org/10.5771/9783845251851

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A New Development Agenda

Scott Miller, Daniel Runde

2014

doi.org/10.5771/9781442228108

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Making Development Political

Julia Schöneberg

Series: Entwicklungstheorie und Entwicklungspolitik

Volume 17 2016

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INGOs in the Dispositif of Development Cooperation S. 55-64

„… 55 4. INGOs in the Dispositif of Development Cooperation This thesis’ main research question …” „… it to the field of development cooperation. Secondly, I describe the role of governmental …” „… German development cooperation and sources provided by the German association of non-governmental …”

State of the Art S. 23-42

„… development-as-progress, as well as development-as-empowerment or de- 2. State of the Art 27 …” „… velopment-as-power/knowledge system. I aim to point to development-aspolitics or development-as-social-justice as these …” „… the same signifier that is development. These signifieds include development-as-growth or …”

References S. 211-224

„… . Aitken, Rob 2013: The Financialization of Micro-Credit, Development and Change 44(3): 473-499. Alleyne …” „… , Jamaica: University of the West Indies. Andreasson, Stefan 2007: Thinking Beyond Development: The Future …” „… of Post- Development Theory in Southern Africa, Draft Paper Prepared for the British International …”

Introduction S. 11-22

„… their potentials and limitations? What might a model of development-as-politics look like in …” „… development efforts, already known as the poorest country of the Western hemisphere. Continued international …” „… perspectives, but nevertheless continue to be important actors in the development landscape of Haiti. However …”

Theoretical Frames S. 43-54

„… proponents of the more sceptical strand of Post- Development. McKinnon’s development-as-politics for instance …” „… 43 3. Theoretical Frames 3.1 Post-Development as a Bridging Concept between Development Theory …” „… and Postcolonialism In recent years critique of Western development interaction has been proposed …”

Within the Realms of Political Interaction: Enacting Citizenship and Funding Social Change S. 173-210

„… terms of development-as-politics and development-as-social-justice which need to be further developed …” „… development-aspolitics. Firstly, interactions and negotiations need to "contribute to the dismantling of the physical …” „… . In envisaging a theory of development-as-politics within frames of enacted citizenship and the …”

Titelei/Inhaltsverzeichnis S. 1-10

„… Making Development Political Nomos Entwicklungstheorie und Entwicklungspolitik NGOs as Agents for …” „… Alternatives to Development 17 Julia Schöneberg The series „Entwicklungstheorie und Entwicklungspolitik“ is …” „… developments in Africa, Asia, Latin America, and the Middle East. Interregional linkages and global topics …”

Partnership and Cooperation: Clashes of Reality and Construction S. 71-110

„… analyse de- and reconstructions of development cooperation and partnership within relations of …” „… the development dispositif. In chapter 6 I identify existing discourses about partnership within …” „… many IN- GOs alike to pursue alternative approaches of development. I commence by introducing the …”

Aspiring Alternatives: Actual Spaces for Action and Negotiation within Partnerships S. 133-172

„… discussion so far, which is whose aspiration Alternatives to Development or to development-as-politics really …” „… the development dispositif and its uncontested problem-solving infrastructure AOEP claims to …” „… development and who assumes positions of speaking and listening. Post-Development demands to evaluate "who …”

Considering Peasant Associations as Agents for Change S. 111-132

„… 111 7. Considering Peasant Associations as Agents for Change From a Post-Development point of …” „… movement have the potential to shape development alternatives. Escobar (1995) envisions these groups, in …” „… development structures, these groups are based on historical cultures and traditions of cooperation and …”

Haiti - From Pearl of the Caribbean to Burning Glass of the South S. 65-70

„… poverty and chaos.The results of development efforts have been disturbingly minute. Top-down …” „… decades of international development work, conditions have not essentially improved. In many reports …” „… , extreme inequality, centralization [...], and a state that did not invest in social development …”

doi.org/10.5771/9783845272887

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Global Development and Colonial Power

Daniel Bendix

2018

Results in this title

2 German Colonialism, Development Policy and Colonial Power S. 15-38

3 Development Education and the (De-)Stabilisation of Colonial Power S. 39-64

doi.org/10.5771/9781786603517

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Technocratisation and Depoliticisation of Democracy Promotion and Development Aid

Ingrid Heidlmayr-Chegdaly

2020

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Approaches and legitimacy of governance and democracy promotion S. 56-67

„… significant socioeconomic development, developmentalists assumed, that several countries might not be "ready …” „… ). Development-oriented democracy aid assumes that economic liberalisation and development will lead to increasing …” „… development gained growing popularity. For a long time, international dimensions of democratisation and …”

Titelei/Inhaltsverzeichnis S. 1-13

„… ) and the European Union (EU), the African Development Bank Group (AfDB) is to date subject to few …” „… development and political aid to Morocco, with a strong focus on the actors‘ orientation, identity and will …” „… Technocratisation and Depoliticisation of Democracy Promotion and Development Aid The European Union and the …”

International donor institutions: the EU and AfDB S. 113-127

„… Development Bank (AfDB) are the two selected samples for international democracy and governance promoting …” „… actors. Comparative studies in democracy promotion and development studies mainly focus on comparing …” „… global actors, such as the EU's and WB's approaches, or the multilateral regional development banks, e …”

Good and democratic governance S. 47-56

„… (regulatory) understanding of governance and a development-oriented logic of democracy promotion. Input …” „… 's economic and social resources for development" (The World Bank 1994: vii). However, the AfDB takes …” „… institutionalisation and consolidation of democracy. Especially for the implementation of development projects …”

Domestic recipient institutions: state actors and public authorities S. 152-212

„… high 43 The map of development projects is provided by the MEF and available under …” „… , the WB granted development policy loans, the AfDB loan operations and the EU donations which are …” „… donors, creates a certain interdependence between international development institutions. Aid support to …”

Introduction S. 14-34

„… follows a developmental aid approach, which considers socioeconomic and political development as outcomes …” „… bilateral and multilateral donors to rethink their objectives and instruments for development aid. After …” „… international donors have regularly included good governance and democracy in their development aid agendas …”

References S. 261-283

„… (n. d.a) African Development Bank Group: Corporate Information …” „… Consolidé avec les Organisations de la Société Civile. AfDB (2012b) Development Effectiveness Review 2012 …” „… African Development Bank: 2016 Edition. AfDB (2017) Country Strategy Paper 2017-2021: Kingdom of Morocco …”

Domestic recipient organisations: non-state actors and civil society S. 127-152

„… responded positively to the country’s different development challenges and constraints (AfDB 2016a: 1 …” „… ). Regarding the current portfolio of loans and grants, the AfDB is the second largest development donor to …” „… Morocco (see Figure 11). Development Support (Partners and Sectors) (Min end-March 2016)32 …”

Institutional and political context in Morocco S. 100-113

„… development projects in national media and television. Regarding political and human rights, still …” „… Justice and Development Party (Parti de la justice et du développement - PJD) in the official party …” „… pioneer reformer and the country’s modern approach to human development, may also result out of …”

Dimensions of democracy and governance promotion S. 67-100

„… 67 others increasingly outsource their aid support to non-state development actors, such as …” „… intrusive, it may induce unintended or even counterproductive effects and developments (Reiber 2014 …” „… policy sectors even inducing regressive developments. Democracy mainstreaming18 refers to similar …”

Conclusions S. 212-224

„… itself but considered a side effect or additional outcome of development and modernisation. However …” „… recipient countries' specific developments and factors, donors' strategies risk being inadequate in …” „… political or military security. Stability in terms of human and social development and sustainability of …”

Appendices S. 224-261

„… match/mismatch with implementation of programs Human and socioeconomic development/poverty reduction …” „… AfDB Governance Strategic Directions and Action Plan GAP 2008-2012 2008 4 AfDB Development …” „… Policy on Good Governance 1999 7 AfDB Agreement establishing the African Development Bank, 2016 …”

Political transformation and transition S. 34-47

„… considered as a result of economic development and social welfare. The actorsoriented approach takes the …” „… ). Besides, donors of external aid argue that economic development and democratisation strongly correlate …” „… consolidation of democratisation is more likely in case of: (1) a high level of economic development and …”

doi.org/10.5771/9783748907176

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