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Consulting or holding to account?: The Swedish National Audit Office as an agent of change in public administration
Stockholm University, Faculty of Social Sciences, Stockholm Business School.ORCID iD: 0000-0002-2719-8497
2017 (English)In: Statsvetenskaplig Tidskrift, ISSN 0039-0747, Vol. 119, no 1, 91-109 p.Article in journal (Refereed) Published
Abstract [en]

This paper explores the impact of the performance audits of a national audit office, Sweden’s Riksrevisionen, on the public administration it audits. It does so by investigating how the auditee perceives their relationship with the auditor in terms of accountability and consulting with the aim to explore the role of the national audit office as an agent of change in the entities of the public administration. Riksrevi- sionen is found to take a consulting approach in their performance audits and the stronger the relationship is perceived as consulting, the higher the propensity to change. The same relationship is found with regard to the accountability relationship when the accountability pressure is perceived internally in the organization. When the accountability pressure is external no relationship with change can be corroborated. 

Place, publisher, year, edition, pages
2017. Vol. 119, no 1, 91-109 p.
Keyword [en]
auditing, performance audit, consulting, accountability
National Category
Public Administration Studies
Identifiers
URN: urn:nbn:se:su:diva-141126OAI: oai:DiVA.org:su-141126DiVA: diva2:1086141
Available from: 2017-03-31 Created: 2017-03-31 Last updated: 2017-08-10Bibliographically approved

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