The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism
The Curse of Sisyphus: Public Sector Audit Independence in an Age of Economic Rationalism
复制标题
西西弗斯的诅咒：经济理性主义时代的公共部门审计独立性
DOI：
10.1111/j.1467-8500.1997.tb02492.x
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发表时间：
1997
影响因子：
2.2
通讯作者：
W. Funnell
中科院分区：
文献类型：
--
作者：
W. Funnell
与经济理性主义哲学相一致的是，竞争性市场的说服力光环一直被用来证明私营部门提供越来越多的公共服务是合理的。那些一直对总检察长的调查结果感到不满的政府，现在正试图利用公共部门竞争的论点来削弱总检察长的地位和作用。取代基于能够代表议会进行审计的审计员的审计模式，审计长将越来越远离审计手段。这标志着对公共部门审计的激进解释的开始，这将迎来独立的公共部门审计职能的最后几天。
Consistent with the economic rationalist philosophy which now pervades the decisions and policies of all Australian governments, the persuasive aura of competitive markets has been used to justify the provision by the private sector of an increasing range of public services. Governments who have been consistently antagonised by the findings of the auditor-general are now attempting to use the arguments for competition in the public sector to diminish the stature and role of the auditor-general. In place of audit models which are based upon an auditor who is able to conduct audits on behalf of parliament, the auditor-general is to be increasingly isolated from the means to audit. This represents the onset of a radical interpretation of public sector audit which will usher in the last days of an independent public sector audit function.