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Performance auditing in the public sector: A systematic literature review and future research avenues

Steccolini, Ileana and Rana, Tarek and Bracci, Enrico and Mihret, Dessalegn (2021) 'Performance auditing in the public sector: A systematic literature review and future research avenues.' Financial Accountability and Management. ISSN 0267-4424

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Abstract

Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms of its emergence, evolution, transformation and outcomes in various international contexts. Through a systematic review of the literature published over the past five decades, totalling 125 papers, this study maps the existing knowledge on PA and recommends avenues for future research. Based on the analysis of the selected articles, the paper identifies and discusses the main themes emerging from the literature, including the scope and evolution of PA; the two faces of PA (accountability and performance improvement); the tensions and contradictions of influence and independence of PA; and unintended consequences and conflicts of PA. Considering the synthesis of the literature and current issues in public administration, the paper highlights themes that warrant further research, including the PA implications of digitalisation and emerging technologies, the potential for widening accountability, PA’s connections with media, and the relevance of PA in a risk management perspective. The paper also offers insights into the potential of international and comparative approaches to research on PA issues.

Item Type: Article
Uncontrolled Keywords: Performance auditing; accountability; new public management; systematic literature review; future research avenues; public sector
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 26 Nov 2021 12:00
Last Modified: 11 Jan 2022 14:42
URI: http://repository.essex.ac.uk/id/eprint/31685

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