Ramy w kontroli wykonania zadań – część II - praktyka NOK Belgii i autorskie spojrzenie

• Authors: Vital Put , Adri De Brabandere

Title variants

EN

The Frames of Performance Auditors – Theory and Original Research Method of the Belgium SAI – part II

Abstracts

EN

Frames are mental models that govern our information processing: they determine how we select facts (what we look at), how we interpret them and how much importance we attach to some of them. This makes certain frames visible, but also blinds us to other facts, it can even make us see things that are not there. Each of these perspectives can shed light on reality, but none is complete. To get a broader picture of what is going on, you need more than one lens. That is the subject of this article written by the experts from the Belgian Court of Audit. The first part of the article, dedicated to reviewing the literature on frames in social sciences, philosophy and performance auditing, was published in No 5/2023 of “Kontrola Państwowa”. Part two of the article, on the basis of the reports of the Belgian Court of Audit in the area of education and prison system in the region of Flanders and management programmes, attempts to give a broader view on the frames that are adopted by performance auditors.

PL

Ramy to często podświadome modele myślenia, które wpływają na postrzeganie świata. Determinują sposób, w jaki wybieramy i interpretujemy fakty oraz nadajemy im znaczenie. To sprawia, że niektóre są dla nas oczywiste, a innych nie dostrzegamy, bywa też, że doszukujemy się czegoś, co nie istnieje. Każda z tych perspektyw rzuca pewne światło na rzeczywistość, ale żadna z nich nie jest kompletna. Uzyskanie pełniejszego obrazu wymaga więcej niż jednej perspektywy, co autorzy – wieloletni pracownicy Trybunału Obrachunkowego Belgii – uczynili tematem artykułu. Pierwszą część poświęconą przeglądowi literatury dotyczącej ram myślenia w naukach społecznych, filozofii, nauce o organizacji oraz kontroli wykonania zadań zamieściliśmy w nr. 5/2023 „Kontroli Państwowej”. W części drugiej, korzystając z raportów z kontroli Trybunału na temat edukacji i systemu więziennictwa oraz programów zarządzania, dokonano próby szerszego spojrzenia na ramy, którymi kierują się kontrolerzy prowadzący kontrole wykonania zadań.

Keywords

PL

kontrola wykonania zadań; Trybunał Obrachunkowy Belgii; polityka edukacyjna; polityka w dziedzinie więziennictwa; niepowodzenia programów publicznych; ramy kontroli wykonania zadań

EN

performance audit; Belgian Court of Audit; educational policy; penitentiary policy; policy and management failures

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2023
• Volume: 68
• Issue: 6 (413)
• Pages: 8-40

Dates

published

2023

Contributors

author

Vital Put

• Kolegium Trybunału Obrachunkowego Belgii

author

Adri De Brabandere

• Trybunał Obrachunkowy Belgii

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Identifiers

DOI

10.53122/ISSN.0452-5027/2023.1.33

Biblioteka Nauki

30148636