Value for Money Auditing in New Zealand: Competing for Control in the Public Sector

Jacobs, Kerry

doi:10.1006/bare.1998.0077

Cited by 70 publications

(117 citation statements)

References 19 publications

(38 reference statements)

Supporting

Mentioning

111

Contrasting

Unclassified

Order By: Relevance

“…For example, Jacobs (1998) suggests that value for money audit is influenced by institutional context. The type of business in which a company is engaged may also influence the type of internal control and the extent and type of professional advice that IA provides to management (Roth, 2002).…”

Section: Organisational Categorymentioning

confidence: 99%

Antecedents and organisational performance implications of internal audit effectiveness

Mihret

James

Mula

2010

Pacific Accounting Review

View full text Add to dashboard Cite

Purpose -This paper synthesises relevant theoretical and empirical literature to develop propositions and suggests a research agenda on the antecedents and organisational performance implications of internal audit effectiveness. Design/methodology/approach -The paper employs institutional theory and Karl Marx's theory of the ‗circuit of industrial capital' to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda. Findings -Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed. Originality/value -As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.Paper type -Literature review, theory

show abstract

Section: Organisational Categorymentioning

confidence: 99%

Antecedents and organisational performance implications of internal audit effectiveness

Mihret

James

Mula

2010

Pacific Accounting Review

View full text Add to dashboard Cite

show abstract

“…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

Näkökulmia tilintarkastukseen ja arviointiin

Leponiemi¹,

Ruohonen²,

Wacker³

et al. 2017

View full text Add to dashboard Cite

“…Many researchers view VFM as an 'investigation' to determine how resources have been utilised. Glynn (1985) and Jacobs (1998) define VFM as an 'examination' to determine whether an organisation is performing economically, efficiently and effectively in its use of resources, operations, procedures and pur-suit of objectives (Jacobs 1998). According to Glynn (1985: 29), economy is 'acquiring resources of an appropriate quality for the minimum cost'.…”

Section: Vfm In Pfimentioning

confidence: 99%

A Framework for Examining Accountability and Value for Money in the UK's Private Finance Initiative

Demirag¹,

Dubnick²,

Khadaroo³

2004

Journal of Corporate Citizenship

View full text Add to dashboard Cite

Value for Money Auditing in New Zealand: Competing for Control in the Public Sector

Cited by 70 publications

References 19 publications

Antecedents and organisational performance implications of internal audit effectiveness

Antecedents and organisational performance implications of internal audit effectiveness

Näkökulmia tilintarkastukseen ja arviointiin

A Framework for Examining Accountability and Value for Money in the UK's Private Finance Initiative

Contact Info

Product

Resources

About