中央政府内部审计的终结与创新型社会的出现

IF 3.1 Q2 BUSINESS, FINANCE
Peter Skærbæk, Tim Neerup Themsen
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引用次数: 4

摘要

二十多年来,文献将当代西方社会描述为审计社会。这些社会的特点是一种由审计的思想和实践形成的治理方法。本文表明,就公共治理而言,审计社会已经开始让位于一种政府创新方案,或者我们认为是一种新的社会形态的出现:创新社会。本文将这一理论建立在对过去40年丹麦中央政府行政政策发展的纵向案例研究之上,重点关注内部审计。内部审计从公共治理的宏观行为主体向微观行为主体过渡,并最终走向终结。论文进一步表明,这种分离过程不是由民选政治家煽动的,而是由身居高位的公务员煽动的,他们设法消除了他们认为阻碍创新计划稳定的障碍。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The termination of central government internal auditing and the emergence of the innovation society

For over two decades, the literature has characterized contemporary Western societies as audit societies. These societies are characterized by an approach to governance that is shaped by the idea and practice of auditing. This paper shows that with regard to public governance, the audit society has started to give way to a program of government innovation, or what we theorize to be the emergence of a new form of society: the innovation society. The paper builds this theorization on a longitudinal case study of the past 40 years of Danish central government administrative policy developments with a focus on internal auditing. The paper shows that internal auditing has transitioned from being a macro actor of public governance to becoming a micro actor and ultimately terminated. The paper further shows that this dissociation process was instigated not by elected politicians but by highly positioned civil servants who managed to remove what they identified as an obstacle to the stability of the innovation program.

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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