Contrast and Foundation of the Public Oversight Roles of the U.S. Government Accountability Office and the U.K. National Audit Office
依据新公共管理方法，比较美国GAO与英国NAO的监督效能，发现GAO因源自成文宪法而更有效，NAO因缺乏宪法基础而权力较弱。
This paper examines and compares, according to the New Public Management approach, the U.S. watchdog, the Government Accountability Office, in its ability to oversee and call to account the executive branch of government, and its U.K. counterpart, the National Audit Office. Results of this examination indicate that the Government Accountability Office is more effective than its U.K. counterpart. Its greater effectiveness is attributable to the fact that it derives its powers and legitimacy from a written constitution; in contrast, in the United Kingdom there is no equivalent document defining the relationship between the state and the citizenry. As a consequence, the powers, duties, and self‐perception of the National Audit Office are significantly weaker and more mutable than those of the Government Accountability Office.