Knowing efficiency: The development and operationalisation of efficiency auditing in Alberta.

详细信息   

• 作者：Radcliffe ; Vaughan Stephen.
• 学历：Doctor
• 年：1995
• 导师：Cooper,David J.,eadvisor
• 毕业院校：University of Alberta
• ISBN：9780612017481
• CBH：NN01748
• Country：Canada
• 语种：English
• FileSize：14284528
• Pages：306

文摘

Government auditors in a variety of jurisdictions now conduct efficiency audits. Despite its prevalence,researchers know little about this form of auditing. This research starts from two basic questions: first,how did auditing come to be about efficiency,and second,how do auditors report on efficiency in practice? In addressing these questions Miller and Roses 1990； Rose & Miller,1992) conceptual framework is used to study links between wider political debates regarding efficiency,more detailed government programmes such as legislation,and the eventual operationalisation of these programmes through specific auditing technologies. The development of efficiency auditing in one jurisdiction is analysed to gain insight into how efficiency auditing arose. To understand how efficiency audits are conducted in practice,three efficiency audits were studied in the field. The paper presents an analysis of certain of the technologies that auditors use in reporting on efficiency. Efficiency auditing is found to be strategic,in that auditors carefully studied the normative and social dynamics of their auditing environment,chose audit issues and approaches mindful of this environment,and purposively produced recommendations to encourage change. These audit reports present a contingent efficiency influenced both by financial and administrative concerns,and by discursive context.