scholarly journals Are Performance Audits Useful? A Comparison of EU Practices

2016 ◽  
Vol 51 (3) ◽  
pp. 431-462 ◽  
Author(s):  
Lourdes Torres ◽  
Ana Yetano ◽  
Vicente Pina
Keyword(s):  
Public Sector ◽  
Performance Audit ◽  
American Way ◽  
Anglo American ◽  
Audit Reports ◽  
The Impact

Performance audits allow audit institutions to contribute to the improvement of the economy, efficiency, and/or effectiveness of public sector entities through the recommendations of their reports. To assess the impact of the performance audits carried out by EU Supreme and Regional Audit Institutions, this article analyzes whether these recommendations are implemented in practice or not. The results show that there are two main ways in which the recommendations included in the performance audit reports produce an impact: the Anglo-American way, based on auditee actions and follow-up processes, and the Germanic way, based on parliamentary action.

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

scholarly journals IS THE ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL ACCOUNTING, AGENCY COST IMPACT ON COMPANY PERFORMANCE? (CASE STUDY OF REGIONAL WATER COMPANIES IN INDONESIA)

2020 ◽  
Vol 2 (1) ◽  
pp. 39
Author(s):  
Hendra Setiawan
Keyword(s):  
Environmental Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Agency Cost ◽  
Environmental Accounting ◽  
Primary Data ◽  
Company Performance ◽  
Performance Audit ◽  
Audit Reports ◽  
The Impact

<p>Companies that want to continue, exist and thrive in this day must make an increase in company performance. The performance referred to here is not just performance according to the company wishes but in accordance with customer needs. Factors that influence the company's current performance are environmental factors and agency cost. This study will analyze the impact of environmental performance, environmental accounting and agency cost on company performance. The target population of this research is the local water company (PDAM) of 34 PDAMs out of 368 PDAMs which were evaluated based on PDAM performance audit reports up to 2016 conducted by BPKP and financial audits by the Public Accountant Office (KAP). Data collection techniques are primary data through questionnaires that are shared with PDAM stakeholders and secondary data on PDAM performance audit reports. The results showed that environmental performance had a significant negative impact on PDAM company performance because of its impact value - 0.334 and the t-statistic was 3.589. Meanwhile, environmental accounting and agency cost have a significant positive impact on the performance of PDAM where the impact values are 0.4692 and 0.3816 and their t-statistics values are 7.3769 and 3.522, respectively. The PDAM must pay attention to its environmental performance impactively and efficiently by always paying attention to environmental accounting and agency costs.</p>

The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia

2015 ◽  
Vol 16 (2) ◽  
pp. 217-233 ◽  
Author(s):  
Ringa Raudla ◽  
Külli Taro ◽  
Cherlin Agu ◽  
James W. Douglas
Keyword(s):  
Public Sector ◽  
Public Sector Organizations ◽  
Performance Audit ◽  
The Impact

scholarly journals Performance audit in the vision of public sector management. The case of Romania

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Aurelia Stefanescu ◽  
Cristina-Petrina Trincu-Drăgusin
Keyword(s):  
Public Sector ◽  
Public Institutions ◽  
Economic Environment ◽  
Resources Management ◽  
Research Results ◽  
Public Sector Management ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
The Impact

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members. Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity. Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section). Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software. Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions. Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environment, concerned with the public sector entities performance.

scholarly journals Comparing the impact of management on public and private nurses in Bangladesh

2019 ◽  
Vol 32 (7) ◽  
pp. 741-758
Author(s):  
Matthew Xerri ◽  
Farr-Wharton Ben ◽  
Yvonne Brunetto ◽  
Frank Crossan ◽  
Rona Beattie
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Turnover Intentions ◽  
Well Being ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Management Models ◽  
Anglo American ◽  
The Impact

Purpose The purpose of this paper is to use conservation of resources (COR) theory as a lens for comparing the impact of line management on Bangladeshi public and private nurses’ perception of work harassment, well-being and turnover intentions where Anglo-American and European management models have been super-imposed on an existing different culture. Design/methodology/approach Survey data were collected from 317 Bangladeshi nurses’ (131 from the public sector and 186 from the private sector). Structural equation modelling was used for analysis. Findings High work harassment was associated with low-being, and together with management practices, it explained approximately a quarter of private sector nurses’ well-being. In total, management, work harassment and employee well-being explained approximately a third of the turnover intentions of public sector nurses, whereas only work harassment explained approximately a third of private sector nurses’ turnover intentions. The findings suggest a differential impact of management on work harassment across the public and private sector. Research limitations/implications Cross-sectional data are susceptible to common method bias. A common latent factor was included, and several items that were explained by common method variance were controlled. Further, the findings are limited by the sample size from one sector and the use of only one developing country. Practical implications It is a waste of resources to transplant Anglo-American and European management models to developing countries without understanding the impact on nurses’ outcomes. Originality/value Anglo-American and European management models are not easily transferable to the Bangladesh context probably because of the impact of ties and corruption. Line management is a positive resource that builds employee well-being for public sector employees only.

scholarly journals Possibilities of Performance Audit to Increase the Transparency of Activities in the Municipality

2021 ◽  
Vol 44 (1) ◽  
pp. 53-76
Author(s):  
Laima Liukinevičienė ◽  
Audra Jokubauskienė
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Control Function ◽  
Evaluation Criteria ◽  
Evaluation Process ◽  
Theoretical Concept ◽  
Transparency International ◽  
Expert Interview ◽  
Performance Audit ◽  
Audit Reports

The article analyzes the implementation of the transparency principle in implementing the performance audit in the municipality. The performance audit is qualified as a specific control function in order to objectively assess the functionality of public sector entities in terms of economy, efficiency and effectiveness, initiating operational and governance advancement. It is important to investigate this object in municipalities due to the following factors: 1) according to the assessment of the transparency of Lithuanian municipalities published in 2019 by “Transparency International” of the Lithuanian branch, municipalities have become more transparent as well as the recommendations were provided to municipalities; 2) Recent research conducted in foreign countries shows broader audit opportunities for initiating positive change in organizations. The aim of the research: having established the principle of transparency as one of the most important indications of good governance, to provide for the possibilities of increasing the transparency of municipal activities during the performance audits. Research methods: analysis of scientific literature, the content of documents, qualitative analysis of the expert interview and the content of the material collected during it, and categorization.The analyzed sources show how during these two decades of developing the theoretical concept of good governance the importance of the principle of transparency has grown, it has become one of the most important features of good governance; the concept of implementing transparency in public sector organizations has developed as well. Today, the principle of operational transparency is implemented both through strictly formalized government activities and by involving citizens in public governance that requires much honesty, competencies and non-traditional solutions of civil servants. How can a performance audit contribute to this? In order to gain new insights, experts were interviewed: researchers and practicians. Recommendations from external evaluators on transparency in municipalities were used to develop the guidelines for the expert interviews. The research revealed that in municipalities it is important to create greater opportunities for the citizens to participate in monitoring and involvement in decision-making. The directions for increasing the transparency of municipal activities through performance audits that have been highlighted by experts are as follows: 1) periodic performance transparency audits by including constantly updated performance transparency criteria in the audit; 2) creation of a non-corruption organization; 3) increasing the transparency of budgeting and implementation; 4) submission of budget reports with audit conclusions; 5) attention to the clarity of the content of audit reports, diversity of accessibility; 6) periodic monitoring of the effectiveness of audit findings; 7) integration of audits of social responsibility activities into other forms of performance evaluation, thus not increasing the number of audits but seeking greater integration of the principle of transparency. The experts proposed transparency evaluation criteria that can be easily integrated into the evaluation process.

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

Sound Production Treatment for Acquired Apraxia of Speech: An Examination of Dosage in Relation to Probe Performance

2020 ◽  
pp. 1-16
Author(s):  
Julie L. Wambaugh ◽  
Lydia Kallhoff ◽  
Christina Nessler
Keyword(s):  
Retrospective Analysis ◽  
Sound Production ◽  
Apraxia Of Speech ◽  
Practice Schedule ◽  
Practice Schedules ◽  
Baseline Performance ◽  
The Mean ◽  
Number Of Treatment ◽  
The Impact

Purpose This study was designed to examine the association of dosage and effects of Sound Production Treatment (SPT) for acquired apraxia of speech. Method Treatment logs and probe data from 20 speakers with apraxia of speech and aphasia were submitted to a retrospective analysis. The number of treatment sessions and teaching episodes was examined relative to (a) change in articulation accuracy above baseline performance, (b) mastery of production, and (c) maintenance. The impact of practice schedule (SPT-Blocked vs. SPT-Random) was also examined. Results The average number of treatment sessions conducted prior to change was 5.4 for SPT-Blocked and 3.9 for SPT-Random. The mean number of teaching episodes preceding change was 334 for SPT-Blocked and 179 for SPT-Random. Mastery occurred within an average of 13.7 sessions (1,252 teaching episodes) and 12.4 sessions (1,082 teaching episodes) for SPT-Blocked and SPT-Random, respectively. Comparisons of dosage metric values across practice schedules did not reveal substantial differences. Significant negative correlations were found between follow-up probe performance and the dosage metrics. Conclusions Only a few treatment sessions were needed to achieve initial positive changes in articulation, with mastery occurring within 12–14 sessions for the majority of participants. Earlier occurrence of change or mastery was associated with better follow-up performance. Supplemental Material https://doi.org/10.23641/asha.12592190

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