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| Author: | Skaerbaek, P. |
| Title: | Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer |
| Journal: | Accounting, Organizations and Society
2009 : NOV, VOL. 34:8, p. 971-987 |
| Index terms: | accounting auditing efficiency auditors public sector Denmark Nordic countries Scandinavia |
| Language: | eng |
| Abstract: | This paper explores how the National Audit Office of Denmark (NAOD) manoeuvred in making the Danish military receptive to a performance-accountability project during the period from 1990 to 2007. Evidence is based on a detailed case study with the actions of the auditors being followed in their efforts to make the military activities auditable by focusing on the multiple and dynamic interactions between them, the auditee and others. It is clarified how the auditors helped at least provisionally to contain the overflows and stabilize the construction. Due to such different operations by the auditors, there are shown the problems emerging when state auditors manoeuvre in performance auditing with identities both as 'modernizers' etc. |
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