Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway

• Autores: Åge Johnsen, Pentti Meklin, Lasse Oulasvirta, Jarmo Vakkuri
• Localización: European accounting review, ISSN 0963-8180, Vol. 10, Nº 3, 2001, págs. 583-599
• Idioma: inglés
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• Dialnet Métricas: 4 Citas
• Resumen

  • Performance auditing, or value for money (VFM) auditing, has been a long-standing component of accountability in public administration. During the 1980s and 1990s performance auditing has allegedly been increasingly adopted in the new public management. While there has been much research on public management and performance auditing in central government, local government has been relatively neglected in the literature. Municipalities and counties in local government have an important role in public sector service production in most European countries, and especially in the Nordic countries. It is therefore surprising that performance auditing in this context has received so little scholarly attention. This study is aimed at filling some of this gap. The purpose of this comparative study is, therefore, to explore how performance auditing practices, including performance measurement, are used to assess and verify value for money in local government and to enhance the accountability of municipalities and counties. This study analyses how informants from both auditors and auditees in Finland and Norway perceived the efficiency of conducting performance audits in local government. Despite some problems related to the quality of the performance audit reports, the informants perceived performance audit to function as a useful, rational public management tool.