Digital transformation in public sector auditing
Between hope and fear
Bibliographic Data
| ID | 16775643 |
|---|---|
| Authors | Tamara Volodina (0000-0002-0662-2105, Nord University), Giordana Grossi (0000-0002-9540-2285, Nord University, corresponding author) |
| Year | 2025 |
| Volume | 27 |
| Issue | 5 |
| Pages | 1444-1468 |
| Publication date | 2025-05-04 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Public Management Review (JOURNAL) |
| Journal identifiers | ISSN: 1471-9037 • E-ISSN: 1471-9045 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/14719037.2024.2402346 |
| OpenAlex | W4402520443 |
| Language | EN |
| Citations received | 2 |
| References cited | 83 |
This paper explores the imaginaries of public sector auditors on public value creation due to digital transformation (DT). The study is based on the case of the Supreme Audit Institution (SAI) in Norway – the Office of the Auditor General (OAG). We find diverging imaginaries regarding the potential impact of DT on creating public value through enhancing public accountability that represent the gap between technological hopes and human fears regarding DT for public value creation. This gap highlights the need to properly explore the downsides of DT in the theory and practice of public sector auditing
Audit · Business · Digital transformation · Political science · Public relations · Public sector · E-Government and Public Services · Information Technology Governance and Strategy · Law · Legal and Policy Issues · Public Administration · Accounting
Recognizing Public Value
Hopes and fears for intelligent machines in fiction and reality
Making Sense of Public Value
Public Value
Understanding Public Value – Why Does It Matter
Public Value Measurement vs. Public Value Creating Imagination – the Constraining Influence of Old and New Public Management Paradigms
The Ethical Implications of Using Artificial Intelligence in Auditing
AI anxiety? Comparing the sociotechnical imaginaries of artificial intelligence in UK, Chinese and Indian newspapers
Sociological Methods
The role of the Intosai Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries
The future of auditing research in the public sector
Supreme audit institutions in Europe
Digital innovation and transformation
From Galaxies to Universe
The Politics of Open Government Data
Performance Audits and Supreme Audit Institutions’ Impact on Public Administration
Accountability and Coalitions
Public‐Value Failure
Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves
Accountability’
Containing the Atom
Humanizing work in the digital age
Socio-technical futures and the governance of innovation processes—An introduction to the special issue
Sociotechnical imaginaries
Public Value Governance
Putting the Resource‐Based View of Strategy and Distinctive Competencies to Work in Public Organizations
Big data and the measurement of public organizations’ performance and efficiency
New Public Management Is Dead--Long Live Digital-Era Governance
From New Public Management to Public Value
The value of Big Data in government
Imaginaries of better administration
Democratic governance in an age of datafication
Using Reflexive Interviewing to Foster Deep Understanding of Research Participants' Perspectives
| Unique citing works | 2 |
|---|---|
| Citations per year | 2 |
| Citation span | 2025 - 2025 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 2 |