Financial Accountability & Management最新文献_第7页

VfM audit and the UK public sector: A critical review of the VfM reports VfM 审计与英国公共部门：对虚拟财务管理报告的批判性审查

IF 2.2

Financial Accountability & Management Pub Date : 2022-06-29 DOI: 10.1111/faam.12338

Abdelhafid Benamraoui, Eleni Chatzivgeri, Surendranath Rakesh Jory, Ranjitha Ajay

{"title":"VfM audit and the UK public sector: A critical review of the VfM reports","authors":"Abdelhafid Benamraoui, Eleni Chatzivgeri, Surendranath Rakesh Jory, Ranjitha Ajay","doi":"10.1111/faam.12338","DOIUrl":"10.1111/faam.12338","url":null,"abstract":"The study investigates why the value for money (VfM) audit, in its current form, fails to capture the actual state of affairs in the UK public organizations. To address this, we utilize a VfM assessment matrix and key public sector performance indicators to critically evaluate the VfM reports published by two main public bodies in the United Kingdom, that is, the National Health Services and the police authorities, alongside the reports published by the National Audit Office and Her Majesty's Inspectorate of Constabulary and Fire & Rescue Services. Our results reveal that the VfM reports do not clearly show how the 3Es (i.e., economy, efficiency, and effectiveness) associated with the VfM assessment are attained. There are also limited suggestions on the public bodies’ service output or social outcomes and how performance targets are fulfilled. We deduce that the VfM audit's failure to capture these elements significantly curtails the benefits of the VfM exercise to public bodies. We argue for complementing the current VfM assessment with a review of the performance of these bodies based on the services they offer as well as their strategic objectives.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12338","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116857908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Digital affordances and remote public audit practice 数字支持和远程公共审计实践

IF 2.2

Financial Accountability & Management Pub Date : 2022-06-28 DOI: 10.1111/faam.12337

André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, Polyana Batista da Silva

{"title":"Digital affordances and remote public audit practice","authors":"André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, Polyana Batista da Silva","doi":"10.1111/faam.12337","DOIUrl":"10.1111/faam.12337","url":null,"abstract":"As public sector organizations are undergoing a digital transformation, public auditing is increasingly relying on technology to enable it to collect and analyze large amounts of data. We analyze how the introduction and development of digital artifacts in a governmental audit setting end up affording audit practices. Focusing on the introduction of computer-assisted audit tools and techniques (CAATTs) developed by Courts of Accounts in Brazil, our findings indicate that the digital infrastructure maintained by each Court in Brazil is the material center of a dominant frame of remote compliance audit practice. Besides CAATTs’ interface, scripts and algorithms in the infrastructure's backstage also add to the affordance of the digital devices used by auditors—that is, auditors’ action possibilities molded by technology. Through interviews with governmental auditors, we provide evidence on how CAATTs afford their practices while showing that auditors are not fully aware of how their skepticism and autonomy are being affected by the introduction of such devices and by the reinforcement of remote audit practice.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133086353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports 机构嵌入性与问责语言:来自20年加拿大公共审计报告的证据

IF 2.2

Financial Accountability & Management Pub Date : 2022-06-16 DOI: 10.1111/faam.12336

Catherine Liston-Heyes, Luc Juillet

{"title":"Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports","authors":"Catherine Liston-Heyes, Luc Juillet","doi":"10.1111/faam.12336","DOIUrl":"10.1111/faam.12336","url":null,"abstract":"Due to the expansion of the mandate assigned to public auditors in the past decades, audit reports have become more prominent indicators of the quality of government. Accordingly, it is important to investigate the factors that shape the communication of audit findings. We suggest that while internal and legislative auditors belong to the same community of practice, they are also embedded in distinct institutional environments that incentivize them to report their findings in different ways. In particular, we hypothesize that to draw attention and mobilize support for their work, legislative auditors are encouraged to use a language that is more negative and emotive than internal auditors. Applying methods of computational text analysis to a corpus of 3245 audit reports produced in the Government of Canada between 2000 and 2019, we present empirical evidence in favor of these hypotheses. Among other things, our findings provide large-sample evidence that despite comparable professional norms and guidance, public auditors are sensitive to their institutional context and, in response to their environment, resort to rhetorical strategies to either amplify or mitigate the reputational risks associated with their reports.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12336","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121349582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Conceptualizing accountability as an integrated system of relationships, governance, and information 将问责制概念化为关系、治理和信息的综合系统

IF 2.2

Financial Accountability & Management Pub Date : 2022-05-10 DOI: 10.1111/faam.12323

Marc Pilon, François Brouard

引用次数: 2

Thirty-six years of the journal of Financial Accountability & Management: Scientometric review 《财务责任与管理》杂志36年：科学评估

IF 2.2

Financial Accountability & Management Pub Date : 2022-03-09 DOI: 10.1111/faam.12320

Osama F. Atayah, Hazem Marashdeh, Nohade Nasrallah, Allam Mohammed Hamdan

{"title":"Thirty-six years of the journal of Financial Accountability & Management: Scientometric review","authors":"Osama F. Atayah, Hazem Marashdeh, Nohade Nasrallah, Allam Mohammed Hamdan","doi":"10.1111/faam.12320","DOIUrl":"https://doi.org/10.1111/faam.12320","url":null,"abstract":"The journal of Financial Accountability & Management (FAM) is a reputable journal that started its publication in March 1985. We conduct a retrospective review to analyze the journal's impact and temporal development in terms of publications, authors, affiliated institutions and countries, citation patterns. We shed light on its major theoretical and empirical contribution, conduct a peer-benchmarking analysis and conceptual structure. A thorough database search of Scopus was performed to retrieve FAM publications during the period 1985–2020. The analysis relies on bibliometric techniques and bibliographic coupling, keyword analysis, and content analysis. A total of 625 documents was analyzed using R-Studio, VOSviewer, and Microsoft Excel. Using the hybrid approach “bibliometric and content analysis,” we group FAM publications into four main clusters. Our study shows that FAM has significantly experienced a pivotal rise in publication activities and citations, reflecting its impactful presence and relevant contribution to different research fields.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2022-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50144197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Role expectations and shared accountability: A framework for school governance 角色期望和共同责任制：学校治理框架

IF 2.2

Financial Accountability & Management Pub Date : 2022-03-07 DOI: 10.1111/faam.12322

Luisa A. Unda, Zhiyun Gong, Kelly Benati, Chin Moi Loh

引用次数: 0

Auditing governable space—A study of place-based accountability in England 审计治理空间——英国地方问责制研究

IF 2.2

Financial Accountability & Management Pub Date : 2022-03-01 DOI: 10.1111/faam.12321

Laurence Ferry, Henry Midgley, Aileen Murphie, Mark Sandford

{"title":"Auditing governable space—A study of place-based accountability in England","authors":"Laurence Ferry, Henry Midgley, Aileen Murphie, Mark Sandford","doi":"10.1111/faam.12321","DOIUrl":"https://doi.org/10.1111/faam.12321","url":null,"abstract":"The governance of territories has become increasingly fragmented and complex, challenging the accountability arrangements for “governable spaces.” Tension between central and local governments is a perennial feature of their relationship, but few analyses have explored the implications of this tension for accountability relationships. This article assesses policy initiatives within England aimed at increasing accountability in localities, by establishing governable spaces that include territorializing, mediating, adjudicating, and subjectivizing. During the 2010s, the UK government sought to introduce a form of place-based accountability within the context of reduced central government funding to English local authorities. This meant that local government faced new forms of accountability while adapting to considerable financial shocks. Accounting methods—assessing what phenomena can and should be governed—underpin audit and orthodox concepts of accountability in the United Kingdom. These have driven a narrow finance-focused narrative of local audit and local accountability. However, we also argue that developments in England in the 2010s have undermined political accountability in the localities, because they have worked against critical components within it for making governable space auditable: interpretation of data, judgments on service quality and the impact of cross-public sector relationships on local authorities’ “decision space.”","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12321","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50115656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Digital transformation and the public sector auditing: The SAI's perspective 数字化转型与公共部门审计:SAI的视角

IF 2.2

Financial Accountability & Management Pub Date : 2022-02-02 DOI: 10.1111/faam.12317

Javis Ebua Otia, Enrico Bracci

{"title":"Digital transformation and the public sector auditing: The SAI's perspective","authors":"Javis Ebua Otia, Enrico Bracci","doi":"10.1111/faam.12317","DOIUrl":"10.1111/faam.12317","url":null,"abstract":"The ongoing transformation of supreme audit institutions (SAIs) external environment is changing the demands and expectations of its stakeholders. The changing environment triggered by technological advancements, increased demand for accountability, and transparency means a change in the way auditing is done. The literature provides evidence of an ongoing technological innovation within the private sector audit. Private sector auditing research has focused mainly on technology adoption and use failing to address the umbrella concept of digital transformation (DT), some even consider processes of DT such as technology adoption and use to be DT. The public sector auditing literature is still yet to commence DT-related research. This study seeks to fill in this gap and after presenting what DT entails, we applied an exploratory approach through semistructured interview responses, together with other documents from SAIs, to understand how SAIs currently perceive DT and what are their current reactions or actions to transform. The paper analyzes and discusses how SAIs perceive and define the DT phenomenon. The results show that most SAIs still do not master the concept of DT, as they often refer to technology adoption or automation of auditing processes to be DT, notwithstanding a great majority acknowledges the need for DT but lacks the right strategy and resources in place. We saw a few proactive SAIs who are futuristic on the contrary a majority are reacting to change when the need arises, especially during the audit process. The paper provides one of the first empirical investigations into the current DT of public audits. It also proposes a general framework suitable for analyzing the factors involved in the DT in SAIs.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12317","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87149206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 16

Transformational leadership and management control systems in human service not-for-profit organizations 人力服务非营利组织的变革性领导和管理控制系统

IF 2.2

Financial Accountability & Management Pub Date : 2022-01-04 DOI: 10.1111/faam.12315

Jinhua Chen, Lu Jiao, Graeme Harrison

引用次数: 2

The termination of central government internal auditing and the emergence of the innovation society 中央政府内部审计的终结与创新型社会的出现

IF 2.2

Financial Accountability & Management Pub Date : 2022-01-04 DOI: 10.1111/faam.12316

Peter Skærbæk, Tim Neerup Themsen

引用次数: 4