Feature Articles

Incorporating Stakeholders to Enhance Decision-Making
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Incorporating Stakeholders to Enhance Decision-Making

by Juan Carlos Barahona and Carlos Siri, Faculty Research and Development, INCAE Business School, Costa Rica Public participation is generally defined as activities by which people’s concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement...

Investing in Social Responsibility to Build Social Capital
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Investing in Social Responsibility to Build Social Capital

For SAIs, as representatives of citizens in evaluating and monitoring government expenditures, social responsibility is demonstrated through audit work quality and performance in a manner that satisfies public opinion and contributes to government accountability and transparency (the main components of good governance). In this way, SAIs strengthen public confidence, which helps promote social capital...