1999
DOI: 10.1111/1467-6281.00048
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A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque

Abstract: Utilizing Porter’s (1981) theoretical framework for historical narrative analysis, this article examines the history of performance auditing in the Australian federal public sector. The analysis considers four crucial events in the period 1973‐98 the Royal Commission on Australian Government Administration (1976), the Australian National Audit Office efficiency audit developments (1979), the Joint Committee of Public Accounts Inquiry (1989), and the struggles over the passage of the Audit Act 1997. The analysi… Show more

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Cited by 104 publications
(178 citation statements)
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“…However, Guthrie and Parker (1997) argue that although individual Auditors-General (and their staff) do have a tremendous influence on the development and direction of performance audit (VFM) technologies, that to just focus on personalities is to ignore the importance of the institutional. Guthrie and Parker (1997, p. 37) suggest that performance auditing is best represented as 'a dramatic play in which the sponsors, actors and audience continually create and review the execution of the drama'.…”
Section: Theoretical Frameworkmentioning
confidence: 99%
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“…However, Guthrie and Parker (1997) argue that although individual Auditors-General (and their staff) do have a tremendous influence on the development and direction of performance audit (VFM) technologies, that to just focus on personalities is to ignore the importance of the institutional. Guthrie and Parker (1997, p. 37) suggest that performance auditing is best represented as 'a dramatic play in which the sponsors, actors and audience continually create and review the execution of the drama'.…”
Section: Theoretical Frameworkmentioning
confidence: 99%
“…One of the ways that this emphasis has been expressed is in the practice of value for money (VFM) auditing. VFM is not a unitary concept but a social construct, or as Guthrie and Parker, (1997) describe it, a malleable masque. Parker (1986) defined VFM audit as 'an examination designed to determine whether the organization in question is performing economically, efficiently and effectively in its use of resources, operations, procedures and pursuit of objectives ' (p. 6).…”
Section: Introductionmentioning
confidence: 99%
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“…Tärkeistä tehtävistä huolimatta vaikuttavuustarkastuksia tehdään kansainvälisesti ja kansallisesti yllättävän vähän verrattuna tilintarkastuksien ja laillisuustarkastuksien määrään (ks. Funnell 1998;Jacobs 1998;Radcliff 1998;Guthrie & Parker 1999;Pollitt 2003;Lonsdale 2008;Skaerbak 2009;Grönlund, Svärdsten & Öhman 2011). Vaikuttavuustarkastuksien vähäinen lukumäärä vaikuttaa sekä julkisen sektorin läpinäkyvyyteen että vaikuttavuuden kehittämiskykyyn.…”
Section: Johdantounclassified
“…They expected a greater accountability from public managers for the collection, spending and management of public funds. Thus, the performance audit function has emerged with this trend as a by-product of public sector reform which previously concentrated on output of public administration function (Guthrie andParker 1999, Funnell 2001). Auditors have a duty to fight corruption.…”
mentioning
confidence: 99%