IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxivy2021i1p52-62.html
   My bibliography  Save this article

Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures

Author

Listed:
  • Zbyslaw Dobrowolski

Abstract

Purpose: Public organizations operate in a turbulent and increasingly less predictable environment. According to Wagner's law, they must meet better growing social needs, which increase as civilization progresses. Such a situation creates challenges for supreme audit institutions (SAIs), which are the most important public auditors. They must determine how the public organizations realized programs in the past and what factors may disrupt the realization of plans in the future. No one questions the public auditors' role in financial accountability and management. However, are the public auditors agile? This research aims to resolve this research question. Approach/Methodology/Design: The insights in this paper have emerged iteratively by considering both theory and the empirical case based on public auditors' database analysis and unstructured interviews with randomly selected Polish SAI auditors. Such methodology is consistent with an abductive approach. Findings: Based on available evidence, I offer the potentially radical generalization that SAI's current role is partially useless for society. Therefore, there is a need to implement an agile concept in SAI. Practical Implications: The article brings several valuable pieces of information that can be the base material and reference to further research. Study results can be a starting point of discussion and analysis on each auditor's agility, both from the public and private sectors. The twelve original and universal agile principles relating to the activity of auditors have been formulated. Originality/Value: There are several studies on SAIs; however, it is the first study, which aims to determine whether public auditors are agile, and first, where such agile principles of auditing were created.

Suggested Citation

  • Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    • Handle: RePEc:ers:journl:v:xxiv:y:2021:i:1:p:52-62
    as

    Download full text from publisher

    File URL: https://ersj.eu/journal/1949/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Zbyslaw Dobrowolski, 2020. "The supreme audit institutions readiness to uncertainty," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 513-525, September.
    2. Blume, Lorenz & Voigt, Stefan, 2011. "Does organizational design of supreme audit institutions matter? A cross-country assessment," European Journal of Political Economy, Elsevier, vol. 27(2), pages 215-229, June.
    3. 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.
    4. Kieran Conboy, 2009. "Agility from First Principles: Reconstructing the Concept of Agility in Information Systems Development," Information Systems Research, INFORMS, vol. 20(3), pages 329-354, September.
    5. Lukka, Kari, 2014. "Exploring the possibilities for causal explanation in interpretive research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 559-566.
    6. AfDB AfDB, . "Annual Report 2012," Annual Report, African Development Bank, number 461.
    7. Rick Stapenhurst & Jack Titsworth, 2002. "Features and Functions of Supreme Audit Institutions," World Bank Publications - Reports 9766, The World Bank Group.
    8. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:ers:journl:v:xxiv:y:2021:i:2:p:165-174 is not listed on IDEAS
    2. Zbyslaw Dobrowolski & Grzegorz Drozdowski & Monika Dobrowolska & Janusz Sobon & Dariusz Sobon, 2021. "Economic Calculus and Weak Signals: Prevention Against Foggy Bottom," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 165-174.
    3. Zbyslaw Dobrowolski, 2021. "Principles of Entrepreneurship Auditing: A Framework for Understanding Audit Efficacy," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 145-157.
    4. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.
    5. repec:ers:journl:v:xxiv:y:2021:i:2b:p:145-157 is not listed on IDEAS

    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.
    1. Zbyslaw Dobrowolski, 2020. "Forensic Auditing and Weak Signals: A Cognitive Approach and Practical Tips," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 247-259.
    2. Zbysław Dobrowolski, 2021. "Internet of Things and Other E-Solutions in Supply Chain Management May Generate Threats in the Energy Sector—The Quest for Preventive Measures," Energies, MDPI, vol. 14(17), pages 1-11, August.
    3. Zbyslaw Dobrowolski & Jozef Ledzianowski & Monika Dobrowolska, 2021. "Towards to Agile Management Control Systems at the University: Preliminary Research," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1220-1229.
    4. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    5. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
    6. Sanda Mihai-Razvan & Militaru Elian-Gabriel, 2023. "European Supreme Audit Institutions: The Constitutional And Legal Coordinates Of Diagonal Public Accountability," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 105-119, October.
    7. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    8. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
    10. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
    11. Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella, 2022. "Making sense of employee satisfaction measurement – A technological frames of reference perspective," The British Accounting Review, Elsevier, vol. 54(1).
    12. Nappert, Pier-Luc & Plante, Maude, 2023. "The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts," Accounting, Organizations and Society, Elsevier, vol. 105(C).
    13. repec:ers:journl:v:xxiv:y:2021:i:2b:p:145-157 is not listed on IDEAS
    14. Mark Bovens & Anchrit Wille, 2021. "Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions," Regulation & Governance, John Wiley & Sons, vol. 15(3), pages 856-876, July.
    15. Granlund, Markus & Lukka, Kari, 2017. "Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 63-80.
    16. Zbysław Dobrowolski, 2021. "Energy and Local Safety: How the Administration Limits Energy Security," Energies, MDPI, vol. 14(16), pages 1-11, August.
    17. Crvelin, David & Löhlein, Lukas, 2022. "Commensuration by form: Lists and accounting in collective action networks," Accounting, Organizations and Society, Elsevier, vol. 100(C).
    18. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait, 2022. "Understanding the Impact of Generation Z on Risk Management—A Preliminary Views on Values, Competencies, and Ethics of the Generation Z in Public Administration," IJERPH, MDPI, vol. 19(7), pages 1-13, March.
    19. Pfister, Jan A. & Jack, Sarah L. & Darwin, Solomon N., 2017. "Strategizing open innovation: How middle managers work with performance indicators," Scandinavian Journal of Management, Elsevier, vol. 33(3), pages 139-150.
    20. Zbyslaw Dobrowolski, 2021. "The Strategy of Vaccination and Global Pandemic: How Framing May Thrive on Strategy During and After Covid-19," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 532-541.
    21. José Antonio Rodríguez Martín & Juan Dios Jiménez Aguilera & José Antonio Salinas Fernández & José María Martín Martín, 2016. "Millennium Development Goals 4 and 5: Progress in the Least Developed Countries of Asia," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 129(2), pages 489-504, November.

    More about this item

    Keywords

    Agile; public management; external auditing; supreme audit institution.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

    Statistics

    Access and download statistics

    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:ers:journl:v:xxiv:y:2021:i:1:p:52-62. 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: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.