پیشینه حسابرسی بخش دولتی در بریتانیا (انگلستان) و استرالیا
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پیشینه حسابرسی بخش دولتی در بریتانیا (انگلستان) و استرالیا

عنوان فارسی مقاله: تاریخچه حسابرسی بخش دولتی در بریتانیا (انگلستان) و استرالیا
عنوان انگلیسی مقاله: Public sector audit history in Britain and Australia
مجله/کنفرانس: مسئولیت پذیری و مدیریت مالی – Financial Accountability & Management
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: حسابرسی، حسابرس عمومی، استرالیا، تاریخ، امپریال بریتانیا، استقلال، بخش عمومی
کلمات کلیدی انگلیسی: audit, auditor-general، Australia، history، Imperial Britain، independence، public sector
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1111/faam.12143
دانشگاه: Curtin University – School of Accounting – Perth – WA – Australia
ناشر: وایلی - Wiley
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 13
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E10534
فهرست انگلیسی مطالب

Abstract


1- INTRODUCTION


2- GAP IDENTIFICATION AND RATIONALISATION


3- AUDITOR-GENERAL INDEPENDENCE – THE TELEOLOGICAL DESCRIPTION


4- MODERN CONTEXTUAL ANALYS IS


5- CONCLUDING REMARKS


REFERENCES

نمونه متن انگلیسی مقاله

Abstract


The introduction of an independent public sector audit function was a critical element in the nineteenth century constitutional reforms of parliamentary and government accountability and created an essential precedent for current practice. By examining the extent of scholarly research on public sector audit history, findings reveal considerable research examined the teleological development of public sector audit and the modern history in a New Public Management context. However, there has been very little published regarding the complex rationales around the origins, development and importance of independent public sector audit notwithstanding that without an appreciation of these precedents it becomes very difficult to protect the Westminster-based system of democratic government.


Introduction


This paper argues that more scholarly attention needs to be given to examining the constitutional place of auditorgeneral independence that developed in Britain during the nineteenth century and which is critical to modern day parliamentary sovereignty. The Westminster-based system of democratic government, relying on a combination of written constitutions and precedent, recognises an independent auditor-general as fundamental to government accountability. Indeed, the independent auditing of the expenditure of public funds is an essential part of constitutional safeguards (Funnell, Cooper, & Lee, 2012; Normanton, 1966). The development trajectory is also important in relation to understanding and protecting part-written constitutions such as that of Australia (Gilchrist & Coulson, 2015). Further, this history is important for educators and policymakers in terms of current public sector audit practice. Without an appreciation of the conditions by which governments function (including precedents relating to the purpose, powers and functioning of public sector auditors), and how they were arrived at, it becomes difficult to protect important controls in constitutional arrangements (Finn, 1987; Pilcher, Gilchrist, Singh, & Singh, 2013). Yet given that the topic of public sector audit, sometimes called state audit, history holds so much precedent for today's practice, it is perhaps surprising that it has received significantly less attention than the related topic of accounting history – an area that has long been a source of interest to scholars.

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