Performance audit as a contributor to change and improvement in public administration

Author:

Reichborn-Kjennerud Kristin1,Vabo Signy Irene2

Affiliation:

1. Oslo and Akershus University College of Applied Sciences, Norway

2. University of Oslo, Norway

Abstract

The last 30 years of the New Public Management ‘regime’ in many western countries have resulted in increased use of audit and other control mechanisms. These mechanisms are supposed to contribute both to accountability and improvement. In this article, theories of evaluation and organizational learning are used to understand how the dynamics of control affect change processes. We analyse responses to performance audit reports carried out by the country’s Supreme Audit Institution – an important control institution in Norway, as in most other countries. The findings are primarily based on survey data from 353 Norwegian civil servants. The auditees reported that they were mostly positive towards the reports and used them to make improvements in their control systems; however, civil servants also perceived the reports to be unbalanced. The results indicate that the performance audits’ contributions to improvements are less clear than they appear to be at first glance, and that personal and political factors may affect civil servants’ responses.

Publisher

SAGE Publications

Subject

Sociology and Political Science,Development

Cited by 26 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3