绩效审计、新公共管理和绩效审计的问题和改进方案外文翻译.docVIP

外文 原文 Performance auditing, new public management and performance improvement: questions and answers Material Source: Accounting, Auditing Accountability Journal Author: Frans L. Leeuw 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. Introduction This article discusses relationships between the new public management (NPM) and performance auditing (PA). Usually, it is believed that public sector performance audits as well as financial audits lead to a more efficient and effective performance of this sector. However, in several West European countries this assumption recently has been challenged. Adherents of NPM are critical with regard to this assumption． The article first describes characteristics of the new public management and next answers the question why performance auditors should be interested in this phenomenon. The major part of the paper discusses difficulties and challenges performance auditors are confronted with when their aim is to contribute to a better public sector performance. Most of the examples used and studies referred to in this contribution refer to the situation in Western-European countries like the UK and, in particular, The Netherlands. New pub