The spread of performance auditing among American cities.

摘要

The focus of this study is performance auditing in American cities. The study traces the development of performance auditing in the United States and argues that performance auditing speaks to classic problems in public administration related to the governance and control of organizations. A theoretical framework for explaining the spread of performance auditing is developed, primarily from the literature of the diffusion of innovations, but also using the frame analysis of organizations developed by Lee Bolman and Terrence Deal, and the concept of the activist auditor put forth by Edward Wheat.; A two-stage model of performance audit adoption is proposed in which cities are seen as first creating an audit function as part of municipal government. The second stage of adoption occurs when the audit function begins to conduct performance audits as part of its audit practice.; A sample comprised of all cities in the United States with a population of 100,000 or greater was examined, primarily through the use of a mail survey. The survey response rate for cities with an audit function was 88 percent. An audit function was found to be present in 148, and performance auditing has begun in 109, of the 218 cities in the study.; The adoption of performance auditing is generally found to be positively correlated with the classic features of the diffusion of innovations model. In addition, auditors who have adopted performance auditing are more likely to use the political frame to analyze organizations and to have beliefs about auditing that are consistent with Wheat's activist auditor concept. Performance auditing was found to be positively correlated with city size and with proximity to other cities with performance auditing. Performance auditing was found to be negatively correlated with the elements of council-manager government.; The study concludes with recommendations for government auditors and for public administrations. Auditors should recognize the linkage between politics, conflict and performance auditing and should see equity as an implicit value in performance auditing. Public administrators should recognize the implications of performance auditing for the policy process and the potential of performance auditing for combating abuse of organizational power.