The Why, Who and What of Public Sector Auditing

Journal of Public Budgeting, Accounting & Financial Management, 2020

The article presents the viewpoints of two researchers, supported by research which is cited in the paper. Findings: Public sector auditing research has grown considerably. We expect further growth. We debunk some myths about public sector auditing. We suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries, and develop suggestions about what works best. Research limitations/implications: The paper presents the views of the authors. Practical implications: There are opportunities for further research across different jurisdictions. Originality/value: The paper makes a contribution by outlining research opportunities.

Qualitative Research in Accounting & Management, 2014

Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes. Design/methodology/approach – The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue. Findings – The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external stakeholders. Research limitations/implications – This special issue of Qualitative Research in Accounting & Management aims to stimulate qualitative research on how...

Qualitative Research in Accounting & Management

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here. Design/methodology/approach This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications. Findings This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisa...

Australian Journal of Public Administration, 1991

Important aspects of public accountability under the Australian system of government have recently been questioned by the executive arm of the federal government. The response of the federal parliament can be seen as a defence of the traditional status quo, and a fight to re-establish the pre-eminence of parliament in the accountability chain from government to the people. The disagreement between the executive and parliament centres on the organisation, scope and reporting requirements of public sector audit, and on whether ...

Accounting, Auditing & Accountability Journal, 1992

Purpose -The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of "modernisation", which, in part, means that these public services now are significantly managed, delivered and governed by private and third sector organisations. Design/methodology/approach -The paper employs a literature-based analysis and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a descriptive meta-analysis of the characteristics of the research will be discussed. Finally, a conceptual analysis of the selected literature will be used to evaluate the field and address a possible future research agenda. Findings -The descriptive analysis highlights that among the research papers reviewed several interesting patterns emerged concerning public service research. Also, the dominance of Australasia and UK research was noted. The extent of research in different levels of government/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are considered, management accounting remained the most researched area of interest.

Public Money & Management, 2019

As with his previous commentaries on the 'research-practice' gap as it relates to accounting in the public sector, van Helden's observations on our book, The Research-practice gap on accounting in public services; an international analysis, are both insightful and required reading for public sector accounting researchers seeking to contribute to bridging this divide. In this brief rejoinder, we take the opportunity to respond to what we consider to be an integral perspective raised by van Helden -one succinctly articulated within the title of his article, 'time to take a stand'. A diagnosis of the underlying reasons for the disconnect between research and practice within a public sector context -as well as its remedies -is, as van Helden very capably illustrates, a complex problem comprising many facets. From the perspective of academic researchers, addressing this problem we believe, requires a consideration of what is the current state of the research-practice gap on a global scale, how this state may be addressed, why it needs to be addressed, and by whom. Whereas our book through canvassing the opinions of researchers and professional bodies to an extent makes inroads into the question of 'what', van Helden provides considerable food for thought on the question of 'how' "researchers can contribute to the practical relevance of public sector accounting research" (van Helden, 2019, p.1), particularly through the hierarchy of research themes according to their practical relevance he

Critical Perspectives on Accounting, 2005

Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money values. Where such values are unavailable or inappropriate, non-money quantifications or qualitative forms of information take precedence. However, the boundaries of conventional accounting remain imprecisely defined and this creates a jurisdictional tension between monetary and non-monetary systems of accountability. This issue is examined within the context of the Australian and New Zealand public sectors, where recent regulatory changes have mandated the valuation for financial reporting purposes of a broad range of government controlled resources that are of a non-financial character. Rationales for this expanded use of money values are re-evaluated within the context of practical and theoretical issues associated with their application, particularly with regard to the accountability of public sector institutions. This accountability theme is then extended in terms of the need to make accounting itself more accountable within the public sector.

2005

The purpose of this paper is to evaluate the extant Anglo-American literature on'performance auditing for the public sector', in order to identify the socio-economic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector.

International Journal on Governmental Financial …, 2009

Public Money & Management, 2019

Framing the notion of public sector financial and management accounting innovation Stocktaking is an important accounting process. After 35 years of public sector accounting reforms that touch upon different dimensions of public sector financial management, now is the time to take stock of changes attempted, those that materialized and the innovations therein, and to learn from best practices. But this process is cumbersome and challenging because there has been a plethora of reforms with different outcomes in many, inhomogeneous, public sector entities. Their reform journeys had different starting points and did not follow the same compass. In order to frame our discussion, we need an operational definition of public sector accounting innovation. While there are definitions of innovation that could correspond both to public administration (Albury, 2005; Hartley, 2014) and public sector financial management (Lüder, 1994), 'innovation' remains an umbrella term (Caperchione, 2016). We could, however, agree on the premise that innovations in public sector accounting are about increasing efficiency by not just changing the processes but also people's mindsets and improving the comprehensiveness, reliability and meaningfulness of accounting information for better decision-making, accountability and control. Under this broad definition, many reforms which have occurred in public sector financial management could find their place in the picture.

Auditing Practices in Local Governments: An International Comparison

This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audit. Inspection however remains an infrequent feature of the audit landscape. Many countries have a localised system of local audit in which the role and influence of audit is variable. Furthermore, the audit of local government lacks a clear democratic role at the moment.

SSRN Electronic Journal

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling, insurance, management control, governance and confirmation explanations. The evidence from research and history is generally consistent with the agency and management control explanations. There is some support for the signaling and insurance explanations, while research evidence suggests that governance has differing impact in the public sector compared to the private. The confirmation hypothesis is also potentially relevant. Reviewing the history of the development of public sector auditing functions shows that at least some developments were consistent with explanations such as agency theory and management control. Auditing in the public sector is an area where more research is valuable. The paper concludes with a discussion of issues for further investigation.

Accounting, Economics and Law: A Convivium, 2016

Table of contents 1 Harmonization and diversity in public sector accounting 2 Can European institutions take advantage of academic knowledge? Reference 1 Harmonization and diversity in public sector accounting Marion Boisseau conducted a thorough review of our co-edited book. In her review she highlights the main points of the research that was conducted for 14 European countries investigating accounting and auditing systems and discussing the readiness for change towards a set of international accounting standards. She comments that the book provides an introductory chapter about featuring the current debate on harmonization and the possible adoption of EPSAS and a final chapter where the main trends in public sector accounting

The Research-Practice Gap on Accounting in the Public Services, 2018

What does the impact of research on practice look like? Why is it important? How might it be achieved? What are the benefits to researchers in 'speaking' to practice? These are all questions that have been debated not only in accounting research forums, journals, conferences, and seminars, but also in the wider academic landscape. In this chapter, we outline the journey that we as researchers with a particular interest in bridging the research-practice gap have travelled in our consideration of these questions. For us, this book represents another important step in this journey by bringing an international perspective to this vexing issue, and in this chapter, we outline our intent in unpacking some of these questions, and how this book contributes to this end.

Routledge eBooks, 2020

The book will be of great interest to academics who have an interest in audit, particularly public audit. There will also be practitioner interest, particularly in the analysis of international perspectives".-Pat Barrett, former Auditor-General of Australia "Public sector auditing currently has significant pressures and stresses associated with emerging social, demographic, economic, technological, and environmental challenges. This textbook presents several theoretical and practical contributions to knowledge of public sector auditing. The book provides a contemporary public sector auditing perspective that is geared to include the current and future challenges and provide significant insights for scholars and public sector actors to strategically decide on the many dynamic challenges".