In the name of accountability ‐State auditing, independence and new public management

By Yves Gendron, David J. Cooper, B. Townley. 2001

215 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Public Administration

View Paper: https://www.semanticscholar.org/paper/4e686b85f0efa098c52554ad440462edac8fe561

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. J. V. Helden
2. Shahzad Uddin
3. Yves Gendron
4. Sebastian Thomas
5. Trevor Hopper

In Management Information Systems

1. J. V. Helden
2. Shahzad Uddin
3. Sebastian Thomas
4. Trevor Hopper

In Public Administration

1. J. V. Helden
2. Shahzad Uddin

Citations in the corpus

• Pro-Market, Non-Market: The Dual Nature of Organizational Change in Social Services Delivery (2004, background): “Some critics of NPM, and of accounting in general, argue that managers and other auditors have a vested interest in keeping their jobs, hence their assessments cannot be trusted (Gendron et al., 2001; Sikka and Willmott, 1995; Williams, 1992).”
• ‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’ (2006, background): “In what can be seen today as a prescient paper, Goodridge (1991) argues that auditing and consulting are fundamentally different practices whose co-presence within the same organization generates internal tensions that threaten the long-term viability of the sheltering organization.”
• Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research (2008, unknown): “Work in this area is diverse but a common theme is that of seeking to understand the extent to which changes in the approaches to management or to the accounting information provided enables or restricts accountability in different situations (e.g. Humphrey et al., 1993; Hodges and Wright, 1995; Lev”
• Public sector management accounting in emerging economies: A literature review (2016, background): “…to make managers accountable, by allowing managers discretionary authority to reach their performance targets, and then measuring, monitoring and reporting on performance indicators in order to determine whether the intended outcomes have been attained (Gendron et al., 2001; Morales et al., 2014).”
• Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis (2010, background): “), as well as public sector management concepts of control “aimed at limiting corruption […] waste and incompetence […] [where] the emphasis is control through compliance to rules and regulations” ( Gendron et al. , 2001, p. 281”