During the 1960s and 1970s, institutionalists and behavioralists in the discipline of political science argued over the legitimacy of the institutional approach to political inquiry. In the discipline of philosophy, a similar debate concerning institutions has never taken place. Yet, a growing number of philosophers are now working out the institutional implications of political ideas in what has become known as “non-ideal theory.” My thesis is two-fold: (1) pragmatism and institutionalism are compatible and (2) non-ideal theorists, following the example of (...) pragmatists, can avoid a similar debate as took place between institutionalists and behavioralists by divulging their assumptions about institutions. (shrink)

Supreme Audit Institutions (SAIs) investigate the regularity (conformity to legislation) and performance (economy, efficiency, and effectiveness) of central government policies and administration through the instrument of accountability. Both types of audit have their own research process and set of standards. This article deals with the question of whether this distinction inhibits a proper appraisal of policy and administration and investigates the possibilities for SAIs to attain more integrated assessment procedures. This question is of vital importance, not only to SAIs but (...) to any controlling and inspecting body, whether political or administrative. (shrink)