Performance auditing in the public sector: A systematic literature review and future research avenues

被引:27
作者
Rana, Tarek [1 ]
Steccolini, Ileana [2 ]
Bracci, Enrico [3 ]
Mihret, Dessalegn Getie [1 ]
机构
[1] RMIT Univ, Dept Accounting, Sch Accounting Informat Syst & Supply Chain, Melbourne, Vic, Australia
[2] Univ Essex, Essex Business Sch, Colchester, Essex, England
[3] Univ Ferrara, Dept Econ & Management, Ferrara, Italy
关键词
accountability; future research avenues; new public management; performance auditing; public sector; systematic literature review; 7 DEADLY SINS; ACCOUNTING RESEARCH; INSTITUTIONS; MANAGEMENT; ACCOUNTABILITY; EFFICIENCY; BLOCKCHAIN; AUDITORS; SOCIETY; CONTEXT;
D O I
10.1111/faam.12312
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms of its emergence, evolution, transformation, and outcomes in various international contexts. Through a systematic review of the literature published over the past five decades, totaling 125 papers, this study maps the existing knowledge on PA and recommends avenues for future research. Based on the analysis of the selected articles, the paper identifies and discusses the main themes emerging from the literature, including the scope and evolution of PA; the two faces of PA (accountability and performance improvement); the tensions and contradictions of influence and independence of PA; and unintended consequences and conflicts of PA. Considering the synthesis of the literature and current issues in public administration, the paper highlights themes that warrant further research, including the PA implications of digitalization and emerging technologies, the potential for widening accountability, PA's connections with media, and the relevance of PA in a risk management perspective. The paper also offers insights into the potential of international and comparative approaches to research on PA issues.
引用
收藏
页码:337 / 359
页数:23
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