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• Improving audit functions of supreme audit institutions to promote sustainable development

  63-69

  Sándor Nagy

  József Gál

  Antal Véha

  Views:

  253

  In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.

• Effectiveness, efficiency and sustainability in local rural development partnerships

  31-37

  Krisztián Kis

  József Gál

  Antal Véha

  Views:

  186

  Due to the ever-increasing role the LEADER approach is playing in realizing rural development policy, Local Action Groups (LAGs) have become key actors in the institutional system of rural development. Through their activity in supporting and improving local development, they represent a spatial organizing force in rural regions. Their operation can effectively contribute to the competitive and sustainable development of their local area, within the framework of European rural development policy. Compliance with this role requires the active and conscientious work of the LAGs, both in the process of programming and implementation. In this paper, we aim to present the impact mechanism of the operation of LAGs and its determinant factors. Based on expert evaluations, we investigate the experiences of the implementation of the LEADER approach for rural development from the viewpoints of effectiveness, efficiency and sustainability.