Public accountability and auditing: Why and when do state auditors conduct broad audits?

IF 4.3 2区 管理学 Q1 POLITICAL SCIENCE
Dana Natan‐Krup, Shlomo Mizrahi
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Abstract

Public servants who monitor and supervise the administrative and political systems must consider the extent to which they are willing to stretch the boundaries of their role for holding public servants accountable. We develop an analytical framework of the factors that influence the decisions of such officials, focusing on state auditors. Using new institutionalism, we suggest that the social, cultural, and political context figures more prominently in state auditors' strategic calculations than purely professional considerations or individual factors. This bottom‐up perspective sheds new light on the role of such officials in democratic systems, and their dependence on citizens' awareness and active support in promoting accountability. We illustrate the theoretical framework using examples from Israel.
公共问责与审计:国家审计师为何以及何时开展广泛审计?
对行政和政治体制进行监督和监察的公务员必须考虑他们在多大程度上愿意拓展自己的职责范围,对公务员进行问责。我们以国家审计师为重点,建立了一个影响此类官员决策的因素分析框架。利用新制度主义,我们认为社会、文化和政治背景在国家审计师的战略考量中比纯粹的专业考虑或个人因素更为重要。这种自下而上的视角揭示了此类官员在民主制度中的作用,以及他们在促进问责制时对公民意识和积极支持的依赖。我们用以色列的例子来说明这一理论框架。
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来源期刊
CiteScore
7.80
自引率
17.10%
发文量
75
期刊介绍: Public Administration is a major refereed journal with global circulation and global coverage. The journal publishes articles on public administration, public policy and public management. The journal"s reach is both inclusive and international and much of the work published is comparative in nature. A high percentage of articles are sourced from the enlarging Europe and cover all aspects of West and East European public administration.
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