Application of Critical Systems Thinking to Performance Auditing Practice at the Indonesian Supreme Audit Institution: Issues and Challenges
Author
Abstract
Suggested Citation
DOI: 10.1002/sres.2325
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- M C Jackson, 2003. "Deeper complementarism: a brief response to Ulrich," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 54(11), pages 1225-1226, November.
- Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
- Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Matthew Hutcheson & Alec Morton & Shona Blair, 2024. "Critical Systems Heuristics: a Systematic Review," Systemic Practice and Action Research, Springer, vol. 37(4), pages 499-514, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Muhammad Azizul Islam & Craig Deegan & Rob Gray, 2018. "Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 190-224, February.
- Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
- Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
- Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 63-90, September.
- Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
- W Ulrich, 2004. "Reply to the comments of Ormerod: the history of ideas of CST," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 55(11), pages 1238-1241, November.
- Paola Perez-Aleman, 2011. "Collective Learning in Global Diffusion: Spreading Quality Standards in a Developing Country Cluster," Organization Science, INFORMS, vol. 22(1), pages 173-189, February.
- Niccol? Persiani & Alberto Romolini & Claudia Galanti, 2015. "Il nuovo sistema di controlli di regolarit? amministrativa e contabile nel Servizio Sanitario Italiano: i Percorsi Attuativi della Certificabilit?," MECOSAN, FrancoAngeli Editore, vol. 2015(94), pages 31-50.
- Ujkan Bajra & Simon Cadez, 2018. "The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US," Australian Accounting Review, CPA Australia, vol. 28(2), pages 152-166, June.
- Jérôme Méric & Christophe Godowski, 2014. "Le Changement A L'Echelle Des Pratiques De Controle : Le Cas D'Une Universite Française," Post-Print hal-01899176, HAL.
- Xu, Shirley Geyi & Andrew, Brian, 2021. "Competing for the leading role: Trials in categorizing greenhouse and energy auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
- Haines-Doran, Tom, 2022. "Critical accounting scholarship and social movements: The case of rail privatisation in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
- R Ormerod, 2004. "A contribution to the discussion of Ulrich's paper," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 55(11), pages 1236-1238, November.
- Bertrand Malsch & Marie-Soleil Tremblay & Jeffrey Cohen, 2022. "Non-audit Engagements and the Creation of Public Value: Consequences for the Public Interest," Journal of Business Ethics, Springer, vol. 178(2), pages 467-479, June.
- Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
- Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
- Arnaboldi, Michela & Spiller, Nicola, 2011. "Actor-network theory and stakeholder collaboration: The case of Cultural Districts," Tourism Management, Elsevier, vol. 32(3), pages 641-654.
- Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
- Jupe, Robert & Funnell, Warwick, 2015. "Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 65-85.
- Michela Arnaboldi & Irvine Lapsley, 2010. "Asset management in cities: polyphony in action?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 392-419, March.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:srbeha:v:33:y:2016:i:1:p:24-44. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1111/1092-7026 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.