Mediating Effects Of Governance on Audit Culture, Internal Control and Audit Quality in Indonesia: Basis for Model

The purpose of the research was to investigate the mediated effect of governance on audit culture, internal control and audit quality in in selected Indonesia Ministries and Agencies for the yar 2019 and found a new model. The research was conducted in a quantitative approarch. This study investigated the condition of audit quality in Indonesia, particularly: audit reliability, accuracy, professional ethics awareness, competence, value of recommendation among 422 full-time employees in the Ministries and agencies. Questionnaires were used to gather information. SPSS 23 was used to analyze the data for descriptive, correlational, and predictive purposes, as well as to establish the effect of the respondents' profile. Structural Equation Model for mediation was also utilized. The result indicated that audit culture and internal control have a positive relation to audit quality. Furthermore, the finding showed that the respondent’s sex and educational attainment were not significantly different as regards to the perceptions of the respondent’s about audit quality. As a result of this current study, a new model emerged which indicates that governance partially mediated internal control and audit quality. Further, the result also showed that audit culture has a direct effect on audit quality.

Audit culture, accountability, and care: A phenomenological anthropology of child welfare

Front-line child welfare workers have long since preoccupied social work, sociological, and anthropological scholarship. This article employs phenomenological anthropology to attend to the embodied, experiential, and sensorial dimensions of front-line child welfare work. However, rather than renew calls to improve casework through increased institutional support, resilience-building, or retention efforts, I draw on caseworkers’ lived experiences to engage in a critical examination of the state’s role as parens patriae. What do caseworkers’ experiences “on the inside” reveal about the state’s capacity to care—both for its own frontline staff and the families in its purview? How do such experiences problematize our understanding of state accountability? Ultimately, how can they shift the scholarly fixation on developing “better” workers who can accommodate the ever-increasing demands of casework, to a larger critique of the state’s ability to serve as “the guardian and ultimate guarantor of child welfare” ( Boyden, 2005 : 195)? By locating caseworkers’ experiences within a larger context of “audit culture”—a climate of suspicion and surveillance that forces workers to constantly account for their productivity and performance—this article problematizes the state’s model of accountability and care ( Shore and Wright, 2000 ). I argue that, in light of the toxic social dynamics it creates, “audit culture” is incommensurable with the state’s role as parens patriae.

Publishing more than reviewing? Some ethical musings on the sustainability of the peer review process

Based on our editorial experience, and acknowledging the regular editor grievances about reviewer disengagement at professional meeting and conferences, in this article we argue that the review system is in need of significant repair. We argue that this has emerged because an audit culture in academia and individual incentives (like reduced teaching loads or publication bonuses) have eroded the willingness of individuals to engage in the collective enterprise of peer-reviewing each others’ work on a quid pro quo basis. In response to this, we emphasise why it is unethical for potential reviewers to disengage from the review process, and outline the implications for our profession if colleagues publish more than they review. Designed as a political intervention in response to reviewer disengagement, we aim to ‘politicise’ the review process and its consequences for the sustainability of the scholarly community. We propose three pathways towards greater reviewer engagement: (i) senior scholars setting the right kind of ‘reviewer’ example; (ii) journals introducing recognition awards to foster a healthy reviewer progression path and (iii) universities and accreditation bodies moving to explicitly recognise reviewing in workload models and evaluations. While all three proposals have merit, the latter point is especially powerful in fostering reviewer engagement as it aligns individual and institutional goals in ‘measurable’ ways. In this way, ironically, the audit culture can be subverted to address the imbalance between individual and collective goals.

Controlling academics: Power and resistance in the archipelago of post-COVID-19 audit regimes

Government response to the ongoing COVID-19 pandemic promises to entrench austerity politics deeper into the organization of academic life, and audit regimes are the likely means of achieving this. Redoubled efforts to understand the operation of audit as a strategic technology of control are therefore clearly a priority. A distinctly anthropological literature has emerged over recent years to analyse and understand audit culture in academia, but what seems to be missing are analyses capable of bringing the disparate techniques experienced in academic audit together into coherent technologies, and identifying how these technologies thereby constitute a distinct audit regime within the broader audit culture. While the anthropological literature implicitly calls for further historical and conceptual exploration of the rationality to these techniques, what is required is the translation of our understanding of audit rationality into a presentation of the concrete techniques of control as they are experienced, so that more effective counter-conducts and resistances can be conceived. This article indicates how an excursion into the Soviet Gulag, and the political technology of the ‘camp’ that is its principal apparatus, can reveal not merely how the techniques of audit operate, but also indicate how those techniques might be engaged tactically in the academic setting. This kind of analogic analysis can allow us to understand audit in ways more promising for resistance to its idiomatic power, replacing demoralized and helpless resignation with inspirational exempla. Politically, the article argues that ‘techniques of the self’ are not only necessary to engage audit techniques through particular kinds of counter-conduct, but how these counter-conducts are contributory to the organized and concerted kind of resistance that we so desperately desire. The practice of tukhta is singled out and introduced as an illustrative means for combining survival strategies with the development of critical rationality in praxis.

Discourses of Belonging: Intersections of Truth, Power, and Ethics in Evaluation With Migrant Youth

This article problematizes methodological practices, specifically the use of surveys as tools of measurement in evaluation with migrant youth. Drawing from Foucault’s Genealogy of Ethics, we investigate the knowledge created about particular minoritized groups through the author’s current evaluation, the power relations involved, and the ethical dimensions of evaluation. We argue that ethical questions for evaluators are entangled in an era of neoliberal, audit culture in educational research. We offer a theoretical orientation for productive critique of methodological practice.

Making a Spectacle of Oneself in the Academy Using the H-Index: From Becoming an Artificial Person to Laughing at Absurdities

This article offers autoethnographic insights into the consequences of making a spectacle of oneself in the audit culture of the academy. Spectacle 1 explores my experiences of using the h-index as part of an annual salary review and how this made me feel like an artificial person. Spectacle 2 shows how, at a conference, I used laughter to expose some absurdities of the h-index and felt better for doing so. Stories that tell different truths about ourselves in combination with the corporeality of laughter, I suggest, can assist us to re-attune ourselves and resist the process of becoming artificial persons.