D. Vashdi, Anna Uster, E. Vigoda-Gadot, M. Mizrahi
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引用次数: 3
Abstract
Abstract Internal auditing systems are aimed to provide independent and objective assessments regarding decisions, processes, and procedures and to identify barriers to organizational effectiveness. While research has shown that such systems indeed achieve their goals, it is unclear whether such effective auditing systems and also efficient. The current study aimed to deal with this gap and investigated the contribution of effective internal auditing to local governments' fiscal outcomes and the factors that exacerbate or attenuate this relationship. We empirically tested our model in the Israeli local government setting using multi-source data from 644 employees, 277 managers, and 68 auditors in 68 local authorities. Our results generally support a relationship between several indicators of the effectiveness of internal audits and the local fiscal outcomes of the authorities as measured by self-income and collection efficiency ratios. Moreover, the extent to which the local authority's employees regarded their workplace as open to change and as suffering from organizational politics moderated this relationship. Theoretical and policy-related contributions are discussed.
期刊介绍:
Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.