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Media type:
E-Article
Title:
Exploring past, present and future trends in public sector auditing research: a literature review
Contributor:
Mattei, Giorgia;
Grossi, Giuseppe;
Guthrie A.M., James
imprint:
Emerald, 2021
Published in:Meditari Accountancy Research
Language:
English
DOI:
10.1108/medar-09-2020-1008
ISSN:
2049-372X
Origination:
Footnote:
Description:
<jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality value</jats:title><jats:p>This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.</jats:p></jats:sec>