Auditing, the State and Democracy in a “New” Machine Age of Digitalization
The UK Supreme Audit Institution
Dados Bibliográficos
| ID | 6446574 |
|---|---|
| Autores | Laurence Ferry (0000-0002-6686-4528, Durham University Business School Durham UK), Henry Midgley (0000-0002-6998-6088, Durham University Business School Durham UK), Thomas Ahrens (0000-0003-0080-8512, United Arab Emirates University Abu Dhabi UAE) |
| Ano | 2025 |
| Volume | 103 |
| Fascículo | 3 |
| Páginas | 739-755 |
| Data de publicação | 2025-04-21 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Public Administration (JOURNAL) |
| Identificadores do periódico | ISSN: 0033-3298 • E-ISSN: 1467-9299 |
| Editora | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/padm.13062 |
| OpenAlex | W4409620397 |
| Idioma | EN |
| Citações recebidas | 2 |
| Referências citadas | 105 |
Many promises have been made about digitalization in the public sector, from its potential to revolutionize government to its emancipating properties as a new conduit for democracy. In this paper, the case of a leading Supreme Audit Institution (SAI), the UK National Audit Office, is examined. SAIs are essential to the ways in which government is managed and held to account. The paper examines the paradox that despite the promises made about digitalization, the digitalization of audit has progressed but has not been as revolutionary as its evangelists would expect. The paper breaks down the reasons for this by examining the regulatory space in which SAIs sit: Looking at their mandate, capacity, and reporting, and it shows that in all these, there are reasons why it is harder to digitalize than it looks from the outside. This has lessons for the broader public sector and beyond regarding change and technology
Audit · Business · Democracy · Institution · Political science · Programming language · State (computer science · Supreme court · Accounting · Computer Science · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Public Policy and Administration Research
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The Future of the Professions
Transparency in Historical Perspective
New Public Management
The second wave of digital-era governance
The influence of public sector audit digitalisation on local government budget planning
An international comparative study of the audit and accountability arrangements of supreme audit institutions
Public sector audit
Holding the government to account for its finances
Performance reporting
Transparency
Digital transformation in public sector auditing
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Cross-Sector Emergency Information Networks on Social Media
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The Adoption of Robotics by Government Agencies
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Digital government and service delivery
Algorithmization of Bureaucratic Organizations
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How do supreme audit institutions manage their autonomy and impact? A comparative analysis
New Political Governance in Westminster Systems
Data science, artificial intelligence and the third wave of digital era governance
Implementing digitalization in the public sector. Technologies, agency, and governance
Big data and the measurement of public organizations’ performance and efficiency
New Public Management Is Dead--Long Live Digital-Era Governance
Algorithmic governance
| Obras citantes distintas | 2 |
|---|---|
| Citações por ano | 2 |
| Intervalo de citações | 2025 - 2025 (1) |
| Velocidade de citação | recent |
| Altamente citado | Não |
| Tipos de citação | Neutras: 2 |