Efficiency, economy and effectiveness—but what about ethics? Supreme audit institutions at a critical juncture

Forskningsoutput: TidskriftsbidragArtikel i vetenskaplig tidskrift

Abstract

Ethics is increasingly recognized as one of several important dimensions of performance. Yet, performance audit, or value-for-money audit, as conducted by supreme audit institutions (SAIs), does not typically include this dimension. Instead, the focus is on the classical ‘three Es’ (efficiency, economy and effectiveness). The reluctance to address issues of ethical misconduct has taken the audit practice of SAIs to a critical juncture, where the legitimacy of these audits ultimately is at stake. This paper explains why SAIs need to add a fourth ‘E’— ethical audit. Possible implications are discussed.

Detaljer

Författare
Enheter & grupper
Forskningsområden

Ämnesklassifikation (UKÄ) – OBLIGATORISK

  • Företagsekonomi

Nyckelord

Originalspråkengelska
Sidor (från-till)105-110
Antal sidor6
TidskriftPublic Money & Management
Volym38
Utgåva nummer2
StatusPublished - 2018 jan 16
PublikationskategoriForskning
Peer review utfördJa