Purpose – Public sector auditing research has changed rapidly over the past four decades. Our literature review reveals how the field has developed and identifies avenues for future research. Design/Methodology/Approach – We use a structured literature review following Massaro et al. (2016). The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings – Our analysis highlights that academic research interest in public sector auditing has grown and become more diverse. We 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. Originality/Value – Our 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 our study. In reviewing the existing literature, we highlight themes for future research and policy settings.

Mattei, G., Grossi, G., & Guthrie AM, J. (2021). Exploring past, present and future trends in public sector auditing research: a literature review. MEDITARI ACCOUNTANCY RESEARCH, 29(7), 94-134 [10.1108/MEDAR-09-2020-1008].

Exploring past, present and future trends in public sector auditing research: a literature review

MATTEI, Giorgia;
2021

Abstract

Purpose – Public sector auditing research has changed rapidly over the past four decades. Our literature review reveals how the field has developed and identifies avenues for future research. Design/Methodology/Approach – We use a structured literature review following Massaro et al. (2016). The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings – Our analysis highlights that academic research interest in public sector auditing has grown and become more diverse. We 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. Originality/Value – Our 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 our study. In reviewing the existing literature, we highlight themes for future research and policy settings.
Mattei, G., Grossi, G., & Guthrie AM, J. (2021). Exploring past, present and future trends in public sector auditing research: a literature review. MEDITARI ACCOUNTANCY RESEARCH, 29(7), 94-134 [10.1108/MEDAR-09-2020-1008].
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11590/392731
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