The Contested Nature of Performance Auditing in Australia
- 1 March 1989
- journal article
- Published by Emerald Publishing in International Journal of Public Sector Management
- Vol. 2 (3)
- https://doi.org/10.1108/09513558910139146
Abstract
In this decade we have witnessed in the Australian public sector tremendous pressures for change in the name of accountability and efficiency. Changes have occurred in public sector management and in public sector accounting. Techniques such as programme budgeting, financial management initiatives, enhanced annual reporting and performance audits have all been promoted. These changes have led to a “new” accounting for the public sector. Performance auditing is compared at the commonwealth and the state level, and a study is provided of how a change in accounting can affect the organisation, in a social and political context. Differences between performance auditing and traditional auditing are illustrated and then assessed within a framework of accountability.Keywords
This publication has 3 references indexed in Scilit:
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- DEVELOPMENTS IN PUBLIC SECTOR AUDIT: HOW EFFECTIVE ARE EFFICIENCY AUDITS?Australian Journal of Public Administration, 1985
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