روندهای پژوهشی در حسابرسی بخش عمومی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

2 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

3 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

10.22051/jaasci.2023.43779.1781

چکیده

هدف: جهت‌گیری تحقیقات حسابرسی بخش عمومی در چهار دهه گذشته به‌سرعت تغییر کرده است. هدف این مقاله نشان دادن چگونگی توسعه تحقیقات حسابرسی و شناسایی راه‌هایی برای تحقیقات آینده در رشته حسابرسی است.
روش: برای نگارش این مقاله از مروری مقالات منتشرشده در ژورنال‌های داخلی و خارجی استفاده‌شده است. نمونه تحقیقاتی شامل مقالاتی در موردحسابرسی بخش عمومی است که در مجلات حسابداری و مدیریت بخش عمومی بین سال‌های 1991 تا 2020 در مورد مجلات خارجی و بین سال‌های 1380 تا 1400 در مورد مجلات داخلی منتشرشده است.
یافته‌ها: نتایج مطالعه نشان می‌دهد که علاقه پژوهشگران به حسابرسی بخش عمومی افزایش‌یافته است و دامنه موضوعی تحقیقات گسترده‌تر شده است. لذا می‌توان این‌گونه استدلال کرد که این موضوع بیانگر یک دگرگونی در بخش عمومی در دهه‌های اخیر، به دلیل توسعه منطق نهادی اصلاحات بخش عمومی، از مدیریت عمومی سنتی به مدیریت عمومی نوین است.
نتیجه‌گیری: این مقاله مروری جامع از ادبیات حسابرسی بخش عمومی ارائه می‌دهد و دیدگاه‌های مختلف را در طول زمان موردبحث قرار می‌دهد. همچنین اصلاحات مختلف بخش عمومی ارائه‌شده در طول دوره مطالعه تشریح شده و نهایتاً با شناسایی شکاف‌های پژوهشی، پیشنهادهای پژوهشی ارائه خواهد شد.
دانش‌افزایی: یافته‌های این پژوهش موجب غنای ادبیات پژوهشی حسابرسی بخش عمومی می‌شود و نتایج آن می‌تواند مورداستفاده دیوان محاسبات کشور واقع شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Research Trends in Public Sector Auditing

نویسندگان [English]

  • Mohammadhossein Safarzadeh 1
  • Abbas Hoshmandkashani 2
  • Ashkan Gholami Fatideh 3
1 Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. Corresponding Author.
2 Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3 Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran
چکیده [English]

Purpose: The purpose of this study is to show how audit research has developed and to identify avenues for future research in the field of auditing. The direction of public sector audit research has changed rapidly in the last four decades.
Methodology: To write this article, a review of articles published in domestic and foreign journals has been used. The research sample includes articles on public sector auditing that were published in accounting and public sector management journals between 1991 and 2020 for foreign journals and between 2001 and 2021 for domestic journals.
Results: The results of the study show that researchers' interest in public-sector auditing has increased and the scope of the research has expanded.
Therefore, it can be argued that this issue represents a transformation in the public sector in recent decades, due to the development of the institutional logic of public sector reforms, from traditional public management to modern public management.
Conclusion: This article provides a comprehensive review of the public sector audit literature and discusses different perspectives over time. Also, the various reforms of the public sector presented during the study period are explained, and finally, by identifying the research gaps, research proposals will be presented.
Contribution: The findings of this research enrich the research literature on public sector audit and its results can be used by the state supreme audit Court.

کلیدواژه‌ها [English]

  • Public sector auditing
  • traditional public administration
  • modern public administration
  • modern public governance
  • Types of audits
امیدوار، مریم؛ عابدینی، بیژن وکیلی فرد، حمیدرضا (1399). طراحی مدل تفسیرگرایانه/ساختارمندانه‌ی اثربخش‌ترین علل کیفیت حسابرسی بخش عمومی. حسابداری دولتی، شماره 13، 151-176.
باباجانی، جعفر (1390). حسابداری و کنترلهای مالی دولتی، چاپ هشتم، تهران: انتشارات دانشگاه علامه طباطبایی.
باباجانی، جعفر (1399). الگویی برای تدوین مبانی قانونی نظام نظارت و حسابرسی مستقل در بخش عمومی ایران، دانش حسابرسی، شماره 79، 30-5.
باباجانی، جعفر (1394). حسابداری در بخش عمومی، تهران، دانشگاه علامه طباطبایی.
حبشی، نعمت (1395). مطالعه روشهای حسابرسی دیوان محاسبات (مؤسسات عالی حسابرسی) دوازده کشور توسعه یافته و در حال توسعه در مقایسه با کشور جمهوری اسلامی ایران«، دانش حسابرسی، 15 (59)، 147-174.
حسینی عراقی، سید حسین (1391). حسابرسی دولتی، چاپ اول، تهران: انتشارات دانشگاه علوم اقتصادی.
دوست جباریان، جواد؛ باباجانی، جعفر (1399). ارزیابی وضع موجود عوامل مؤثر بر استقرار نظام حسابرسی عملکرد در نهادهای بخش عمومی ایران، حسابداری دولتی، 150-137.
محمودخانی، مهناز؛ احمدی، ریحانه (1397). حسابرسی عملکرد با تأکید بر بخش عمومی، نشریه علمی حسابداری و منافع اجتماعی، 8 (2)، 71-98.
Aadnesgaard, V. and Willows, G. (2016), “Audit outcomes and the level of service delivery within local government municipalities in South Africa”, Corporate Ownership and Control, Vol. 13 Nos 2/3, pp. 546-555.
Andon, P; Free, C; (2014),"Media coverage of accounting: the NRL salary cap crisis", Accounting, Auditing & Accountability Journal, Vol. 27 Iss 1 pp. 15 – 47.
Antipova, T; (2019), “Digital public sector auditing: a look into the future”, Quality Access to Success, Vol. 20 No. 1, pp. 441-446.
Babajani, Jaafar (2014). Accounting in the public sector, Tehran, Allameh Tabatabai University. (In Persian)
Babajani, Jafar (1390). Accounting and government financial controls, 8th edition, Tehran: Allameh Tabatabai University Press. (In Persian)
Babajani, Jafar (2019). A Model For Formulating The Basics Of The Law On Independent Monitoring And Auditing System In The Public Sector Of Iran, Journal of Audit Science, 20 (79), 5-30. (In Persian)
Barrett, P; (2010), “Performance auditing – what value?” Public Money and Management, Vol. 30 No. 5, pp. 271-278.
Bonollo, E; (2019), Measuring supreme audit institutions’ outcomes: current literature and future insights, Public Money and Management, 39 (7), 468-477.
Cesario, G; Cardoso, R.L; Aranha, R.S; (2020), “The surveillance of a supreme audit institution on related party transactions”, Journal of Public Budgeting, Accounting and Financial Management, 32 (4), pp. 577-603.
Coetzee, P; Msiza, D; (2018), “Audit committee best practice disclosure: cluster analyses to determine strengths and weaknesses”, Southern African Journal of Accountability and Auditing Research, Vol. 20 No. 1, pp. 89-100.
Copley, P.A; (1991), “The association between municipal disclosure practices and audit quality”, Journal of Accounting and Public Policy, Vol. 10 No. 4, pp. 245-266.
Cordery, C.J, Hay, D; (2021), Public Sector Audit, Routledge, London.
Cordery, C.J; Hay, D; (2019), “Supreme audit institutions and public value: demonstrating relevance”, Financial Accountability and Management, Vol. 35 No. 2, pp. 128-142.
DiMaggio, P.J; Powell, W.W; (1983), “The iron cage revisited: institutional isomorphism and collective rationality in organisational fields”, American Sociological Review, Vol. 48 No. 2, pp. 147-160.
Dost Jabarian, J.; Babajani, J. (2019). Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions, Journal of Governmental Accounting, 137-150. (In Persian)
English, L; (2003), “Emasculating public accountability in the name of competition: transformation of state audit in Victoria”, Critical Perspectives on Accounting, Vol. 14 Nos 1/2, pp. 51-76.
Freeman, R.E. (1984), Strategic Management: A Stakeholder Approach. Pittman, Marshfield, MA.
Funnell, W; Wade, M; Jupe, R; (2016), “Stakeholder perceptions of performance audit credibility”, Accounting and Business Research, Vol. 46 No. 6, pp. 601-619.
Gørrissen, E; (2020), “The role of the INTOSAI development initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries”, Journal of Public Budgeting, Accounting and Financial Management, Vol. 32 No. 4, pp. 729-733.
Gunvaldsen, J.A; Karlsen, R; (1999), “The auditor as an evaluator: how to remain an influential force in the political landscape”, Evaluation, Vol. 5 No. 4, pp. 458-467.
Guthrie, J; (1992), “Critical issues in public sector auditing”, Managerial Auditing Journal, Vol. 7 No. 4, pp. 27-32.
Guthrie, J; Olson, O; Humphrey, C; (1997), “Public financial management changes in OECD nations”, Advances in International Comparative Management, Vol. 3, pp. 255-269.
Guthrie, J.E; Parker, L.D; (1999), “A quarter of a century of performance auditing in the Australian federal public sector: a malleable masque”, Abacus, Vol. 35 No. 3, pp. 302-332.
Habashi, Nemat (2012). A study of the auditing methods of the Supreme Audit Court of twelve developed and developing countries in comparison with the Islamic Republic of Iran", Journal of Audit Science, 15 (59), 147-174. (In Persian)
Hay, D; Cordery, C; (2018), “The value of public sector audit: literature and history”, Journal of Accounting Literature, Vol. 40, pp. 1-15.
Hegazy, K. and Stafford, A. (2016), “Audit committee roles and responsibilities in two English public sector settings”, Managerial Auditing Journal, Vol. 31 Nos 8/9, pp. 848-870.
Hepworth, N.P; (1995), “The role of performance audit”, Public Money and Management, Vol. 15 No. 4, pp. 39-42.
Hood, C; James, O; Jones, G; Scott, C; Travers, T; (1998), “Regulation inside government: where new public management meets the audit explosion”, Public Money and Management, Vol. 18 No. 2, pp. 61-68.
Hosseini Araqi, S. H. (2011). Governmental audit, first edition, Tehran: University of Economic Sciences Publications. (In Persian)
Jensen, M.C, Meckling W.H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of Financial Economics, Volume 3, Issue 4, Pages 305-360.
Leeuw, F.L; (1996), “Performance auditing, new public management and performance improvement: questions and answers”, Accounting, Auditing and Accountability Journal, Vol. 9 No. 2, pp. 92-102.
Mahmoudkhani, M; Ahmadi, R. (2018). Performance Auditing: A Public Sector Approach, Journal of Accounting and Social Interests, 8 (2), 71-98. (In Persian)
Modell, S; (2009), “Institutional research on performance measurement and management in the public sector accounting literature: a review and assessment”, Financial Accountability and Management, 25 (3(, pp. 277-303.
Monfardini, P; von Maravic, P; (2019), “Too big to be audited? The new world of auditing in international organisations”, Financial Accountability and Management, Vol. 35 No. 2, pp. 143-157.
Morin, D; (2003), “Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?” Managerial Auditing Journal, Vol. 18 No. 1, pp. 19-30
Mouritsen, J; (2014), “The role of accounting in new public management”, in Bourmistrov, A. and Olson, O. (Eds), Accounting, Management Control and Institutional Development, Capellen Damm Akademisk, Oslo, pp. 97-109.
Omidvar, M; Abedini, B; Vakili Fard, H. (2019). Designing an Interpretive/Structural Model of the Most Effective Causes of Public Sector Audit Quality. Biannual Journal of Scientific Governmental Accounting, Vol. 7, No. 1, 151-176. (In Persian)
Pallot, J; (2003), “A wider accountability? The audit office and New Zealand’s bureaucratic Rdevelopment”, Critical Perspectives on Accounting, Vol. 14 Nos 1/2, pp. 133-155.
Power, M; (1994), “The audit society”, in Hopwood, A.G. and Miller, P. (Eds), Accounting as Social and Institutional Practice, Cambridge University Press, Cambridge.
Rahaman, A.S; (2009), “Independent financial auditing and the crusade against government sector financial mismanagement in Ghana”, Qualitative Research in Accounting and Management, Vol. 6 No. 4, pp. 224-246.
Raman, K.K; Wilson, E.R; (1994), “Governmental audit procurement practices and seasoned bond prices”, Accounting Review, pp. 517-538.
Shore, C; Wright, S; (2015), Audit culture revisited: rankings, ratings and the reassembling of society, Current Anthropology, Vol. 56 No. 3, pp. 421-444.
Streim, H; (1994), “Agency problems in the legal political system and supreme auditing institutions”, European Journal of Law and Economics, Vol. 1 No. 3, pp. 177-191.
Taylor, J.C; (1998), “Public sector audit in Victoria: leading where?” Australian Accounting Review, Vol. 8 No. 15, pp. 36-39.
Thomasson, A; (2018), “Politicisation of the audit process: the case of politically affiliated auditors in Swedish local governments”, Financial Accountability and Management, Vol. 34 No. 4, pp. 380-391.
Troupin, S; Put, V; Weets, K; Bouckaert, G; (2010), “Public audit systems: from trends to choices”, 6th Transatlantic Dialogue Conference, 24-26.
Watts, Ross L. and Zimmerman, Jerold L. (1986). Positive Accounting Theory. Ross L. Watts, Jerold L. Zimmerman, POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc; 1986.
Wiesel, F; Modell, S; (2014), “From new public management to new public governance? Hybridisation and implications for public sector consumerism”, Financial Accountability and Management, Vol. 30 No. 2, pp. 175-205.
Wilkins, P; (1995),“Performing auditors? Assessing and reporting the performance of national audit offices – a three-country comparison”, Australian Journal of Public Administration, Vol. 54 No. 4, pp. 421-430.
Wilkins, P; Phillimore, J; Gilchrist, D; (2017), “Collaboration by the public sector: findings by watchdogs in Australia and New Zealand”, Public Money and Management, Vol. 37 No. 3, pp. 217-224.
Yang, L; (2020), “Auditor or adviser? Auditor (in) dependence and its impact on financial management”, Public Administration Review, 81 )3(, 475-487.