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Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasise continuous lifelong learning and outcome-based assessment. The public interest in forensic...

Corruption, particularly political or "grand corruption", distorts the entire decision-making process connected with public investment projects. The degree of distorsions is higher with weaker auditing institutions. The evidence presented shows that...

While corruption is an ancient problem, it has had variegated incidence at different times in different places, with varying degrees to damaging consequences. While the tenacity with which it tends to persist in some cases easily leads to despair and...

Government should promote sustainable human development in ways that reduce disparities in income, well-being, education and opportunity among all people today - while keeping the best interests of future generations in minds. This UNDP discussion...

This paper focuses exclusively on corrupt public practices - illegal activities that reduce the economical efficiency of governments. It lists a number of possible causes and consequences of corruption, derived from review of recent empirical studies...

This project consists of the first systematic opinion survey of local-level corruption led in Bangladesh, which identified the nature and extent of public concern in seven sectors, including law enforcement, the justice system, education, land...

This booklet introduces the reader to the tools of functional analysis - management audit - applicable to the organisational specificies of national education ministries. The audit is a critical analysis, aimed at identifying what works, and what...

This paper sets out a framework within which the problem of corruption may be analysed in any specific country. Firstly, it considers the investigation of the determinants of corruption, emphasising the environment in which corruption evolves - and...

The IMF has long provided advice and technical assistance that has helped to foster good governance, such as promoting public sector transparency and accountability. The Guidance Note reprinted in this pamphlet reflects the strong consensus among...

Partout dans le monde, l'état est sur la sellette. Les profonds changements qu'a subis l'économie mondiale amènent à reconsidérer plusieurs questions fondamentales : qu'est-ce que l'État doit, peut et ne peut pas faire - et quelle est la meilleure...