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Serving as magistrate at the FrenchCour des comptes

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  • Danielle Morin

Abstract

Purpose - – This paper seeks to investigate the work performed by FrenchCour des comptesmagistrates as part of performance audits. The research objective is to understand who the magistrates are, what they do, how they do what they do, how they perceive their role, what authority they feel they can claim, and how, through performance audits, they try to influence the way the organisations they visit are run. Design/methodology/approach - – In addition to 35 interviews conducted with Court magistrates (based on a semi-structured interview questionnaire) and non-participant observation, public documentation was analysed. To understand how magistrates perform their tasks at the Court, basic theories on influence processes and theories on decision making developed by Herbert A. Simon were applied. Findings - – After exploring the universe in which magistrates of the FrenchCour des comptesoperate, it appears that their undertaking of performance audits has engendered a host of competing visions: the transition to modernity has to occur. The Court presents itself officially as a supreme audit institution but it acts as agrand corps de l ' État(senior branch of the Civil Service). Magistrates come to the Court of their own accord and make every effort to avoid being viewed as control professionals. The Court openly positions itself as a “judge of management”, wishing to impose its jurisdictional authority on activities that are essentially professional in character. A migration from traditional roles is observed: the role of the Court as a critic of the Administration has been sidelined. In addition, the magistrates claim to be judges when they are in the ambit of the Court, but shed this role for that of “catalysts of change” when they interact with representatives of the organisations audited. Research limitations/implications - – The research is based on a detailed analysis of a specific context. This may limit the wider applicability of the findings. However, the data gathered from the French experience could be useful for other supreme audit institutions (SAIs) whose status is equivalent to that of the Court, or whose mandate has expanded in the past decade. Originality/value - – This study lifts the veil on the performance audit practice at one of the numerous supreme audit institutions. In addition, the French context has received scant attention from researchers.

Suggested Citation

  • Danielle Morin, 2011. "Serving as magistrate at the FrenchCour des comptes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 718-750, August.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:6:p:718-750
    DOI: 10.1108/09513571111155528
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    References listed on IDEAS

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    1. Pollitt, Christopher & Girre, Xavier & Lonsdale, Jeremy & Mul, Robert & Summa, Hilkka & Waerness, Marit, 1999. "Performance or Compliance?: Performance Audit and Public Management in Five Countries," OUP Catalogue, Oxford University Press, number 9780198296003.
    2. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
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    Cited by:

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    2. Konstantinos Siassiakos & Georgios A. Papadopoulos & Evripidis P. Kechagias & Marina Kafasi, 2020. "The role and the perceived impact of fiscal audits, conducted by the Hellenic Court of Audit (HCA), towards the effectiveness and efficiency of Greek Public Organizations," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(3), pages 1-7.
    3. Clinton Free & Vaughan S. Radcliffe & Crawford Spence & Mitchell J. Stein, 2020. "Auditing and the Development of the Modern State," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 485-513, March.
    4. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    5. Emmanuel Duguet & Christine Le Clainche, 2014. "The Impact of Health Events on Individual Labor Market Histories: the Message from Difference in Differences with Exact Matching / L'impact des événements de santé sur la carrière professionnelle : un," Working Papers halshs-00966963, HAL.

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