Aplicación de métodos cuantitativos avanzados a los resultados de la Auditoría Operativa: el caso de la fiscalización de los Parques Tecnológicos Andaluces

Public promotion of the creation of Science and Technology Parks has resulted in the launching of 47 of these entities in Spain. The Chamber of Accounts of Anda- lusia has carried out a performance audit of the existing Andalusian parks for the years 2010 to 2012. Drawing upon the data collected d...

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Bibliographic Details
Main Author: Navascués Fernández Victorio, Javier
Format: Article
Language:Spanish
Published: 2016
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5636341
Source:Revista española de control externo, ISSN 1575-1333, Vol. 18, Nº 53, 2016 (Ejemplar dedicado a: número monográfico sobre la fiscalización operativa), pags. 39-65
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Summary: Public promotion of the creation of Science and Technology Parks has resulted in the launching of 47 of these entities in Spain. The Chamber of Accounts of Anda- lusia has carried out a performance audit of the existing Andalusian parks for the years 2010 to 2012. Drawing upon the data collected during the assignment a research project has been developed aiming to identify the conditions under which these public policies can meet their goals in terms of results and impact. Using QCA (qualitative comparative analysis) three archetypes have been discovered which can rend a certain level of maturity to a park. These archetypes can be used as a guiding reference for less mature initiatives or future ones. The outcome also serves as an example of the possibilities provided by cooperation between external audit institutions and the scientific and academic community.