Performance auditing, new public management and performance improvement: questions and answers

Abstract

It is believed that public sector auditing leads to a more efficient and effective performance of the public sector. This assumption recently has been challenged by adherents of the new public management (NPM). Describes characteristics of NPM such as freeing up controls over and devolving greater responsibility to managers. Answers the question, why should performance auditors be interested in this phenomenon? Discusses the difficulties and challenges that performance auditors are confronted with when they want to contribute to the performance of the public sector. These refer to unintended side‐effects of auditing such as ossification but they also deal with the lack of communication between auditors and auditees. Challenges implicit feedback theory, which underlies work of auditors. Gives suggestions on how to handle some of these challenges.

Citation

Leeuw, F.L. (1996), "Performance auditing, new public management and performance improvement: questions and answers", Accounting, Auditing & Accountability Journal, Vol. 9 No. 2, pp. 92-102. https://doi.org/10.1108/09513579610116385