Attitudes to Effectiveness Auditing: Some Further Evidence

Pendlebury, Maurice; Shreim, Obeid

doi:10.1111/j.1468-0408.1991.tb00339.x

Cited by 3 publications

(2 citation statements)

References 1 publication

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“…These researchers point to the continuous change in the shape of the VfM audit and attribute this to the influence of audit bodies, the introduction of new VfM measures, and other social factors. Among the key recommendations put forward to improve the VfM audit practice is for the audit teams involved in the VfM audit process to include people not only from auditing backgrounds but also from other disciplines (Pendlebury & Shreim, 1990, 1991. However, this idea was not implemented in the UK VfM audit process in the last century.…”

Section: Introductionmentioning

confidence: 99%

“…The value for money (VfM) audit in the United Kingdom has received the attention of many scholars who have explored the area from different perspectives (e.g., Alwardat et al, 2015;Lapsley & Pong, 2000;Pendlebury & Shreim, 1990, 1991Prowley et al, 2016;Sharma, 2007). These researchers point to the continuous change in the shape of the VfM audit and attribute this to the influence of audit bodies, the introduction of new VfM measures, and other social factors.…”

Section: Introductionmentioning

confidence: 99%

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VfM audit and the UK public sector: A critical review of the VfM reports

et al. 2022

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

VfM audit and the UK public sector: A critical review of the VfM reports

et al. 2022

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Evolution of a public sector audit office: Evidence from the Republic of Fiji

2021

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The Office of the Auditor General, Republic of Fiji was founded in 1970 on audit principles and national laws inspired by its former British colonial power. The Fijian Office operates in a challenging national context of coupdetermined regimes, military authority and ethnicallydividing social practices. The purpose of this study is to uncover the processes and dynamics that explain how this Office remains a stable institution despite its challenging environment. We seek to understand how members of Fiji's Office of the Auditor General comprehend their role, find meaning in their actions and negotiate their authority in the context of powerful others. Our approach is qualitative and employs data from 28 interviews conducted over 12 years and historical documents. Our findings take into account wider social processes and reveal that through shared commitment and international associationism the Office of the Auditor General comes to absorb the norms and values of its westernised professional organizations. The contribution of the study is in revealing how external professional bodies and an empowered internal rationale can construct an institutional discourse that offers the potential for social stability even where local resistance is strong.

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Audyt efektywnościowy jako narzędzie ukierunkowane na rozliczalność wydatkowania środków publicznych w Polsce na tle praktyk Wielkiej Brytanii

Bartoszewicz

2015

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Attitudes to Effectiveness Auditing: Some Further Evidence

Cited by 3 publications

References 1 publication

VfM audit and the UK public sector: A critical review of the VfM reports

VfM audit and the UK public sector: A critical review of the VfM reports

Evolution of a public sector audit office: Evidence from the Republic of Fiji

Audyt efektywnościowy jako narzędzie ukierunkowane na rozliczalność wydatkowania środków publicznych w Polsce na tle praktyk Wielkiej Brytanii

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