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Redefining the Performance Auditing Space

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  • Stuart Kells
  • Graeme Hodge

Abstract

The tools of integrity institutions, including performance auditing (PA), are attracting growing research interest. Amidst this interest, there is ongoing debate about the definition of PA. This article adopts a new definitional framework to characterise and investigate the PA space, which is the conceptual space in which PA takes place. The article then uses a case study from Australia to consider four integrity institutions that, after a process of convergence, now occupy that space. The article explores the implications that arise when integrity institutions cohabit the PA space. It concludes that the space is both crowded and contested, and that this has implications for society, government agencies and the integrity institutions themselves.

Suggested Citation

  • Stuart Kells & Graeme Hodge, 2010. "Redefining the Performance Auditing Space," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 32(1), pages 63-88, June.
    • Handle: RePEc:taf:rapaxx:v:32:y:2010:i:1:p:63-88
    DOI: 10.1080/23276665.2010.10779367
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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. Scott,John T., 2005. "Purposive Diversification and Economic Performance," Cambridge Books, Cambridge University Press, number 9780521022583.
    3. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
    4. Jean Tirole, 1988. "The Theory of Industrial Organization," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262200716, April.
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    Cited by:

    1. 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.
    2. Sari, Dwi Amalia & Sayer, Jeffrey & Margules, Chris & Boedhihartono, Agni Klintuni, 2019. "Determining the effectiveness of forest landscape governance: A case study from the Sendang landscape, South Sumatra," Forest Policy and Economics, Elsevier, vol. 102(C), pages 17-28.

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