Wascotte, Franz

The role of supreme audit institutions in transforming evaluation practices: the example of Belgium - 2021.


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Based on the case of the Belgian Court of audit, this contribution examines the dynamics of enriching and diversifying evaluation practices used by within the entities in charge of controlling public spending, the Supreme Audit Institutions. These developments pose new institutional and organizational challenges for these entities such as the growing attention paid to the impact of evaluations, the erosion of traditional frameworks for public action and the coexistence of multiple professional logics.