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Organizing municipal audit: contracting out and audit costs in Norway

机译:组织市政审计:在挪威承包和审计费用

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Purpose - This paper analyses the deregulation of the municipal audit market in Norway, in particular how organization of the service affected audit costs. Design/methodology/approach - The paper uses multiple regression analysis of administrative as well as survey data of organizational structure and audit costs from 312 municipalities in Norway in 2012. Findings - The introduction of contracting out in the municipal audit market in Norway in 2004 contributed to a reduction in audit fees eight years after the deregulation, compared to the situation four years before the deregulation. The type of audit, mixing inter-municipal co-operation and contracting private auditors, was related to lower costs. Research limitations/implications - The data does not include audit quality and are restricted to one country. Practical implications - The municipalities that combined inter-municipal co-operation and contracting a private auditor achieved the lowest costs. Hence, neither pure in-house production ("make") nor outsourcing ("buy") but mixing several governance forms (hybrid organization) was related to low costs. Social implications - Contracting out is a core element of new public management (NPM) but has often been a contested tool in public policy. This paper provides empirical evidence on the effects of a reform of a professional service, which is relevant for many services in the public sector. Originality/value - This paper contributes by filling some of the gaps in the public sector accounting and public management reform literature by studying the organization and costs of the municipal audit, specifically by including transaction costs, addressing plural governance forms in addition to pure in-house production, inter-organizational co-operation and market contracting and by studying long-term effects.
机译:目的 - 本文分析了挪威市政审计市场的放松管制,特别是如何组织服务影响审计成本。设计/方法/方法 - 本文在2012年使用312届市政组织结构的多元回归分析,以及组织结构和审计成本的调查数据,并于2012年从挪威的312个市内进行。调查结果 - 在2004年在挪威市政审计市场上引入贡献放松管制后八年的审计费减少,与放松管制前四年的情况相比。审计类型,混合市间合作和缔约国的私人审核员与较低的成本有关。研究限制/含义 - 数据不包括审计质量,限制在一个国家。实际意义 - 联合市间合作和承包私人审计员的市政当局取得了最低成本。因此,纯粹的内部生产(“制造”)也不是外包(“买入”)但混合了若干治理表格(混合组织)与低成本有关。社会影响 - 承包是新的公共管理层(NPM)的核心要素,但经常是公共政策中的有争议的工具。本文提供了对专业服务改革的影响的经验证据,这与公共部门的许多服务相关。原创性/价值 - 本文通过研究市审计的组织和成本,填补了公共部门会计和公共管理改革文献中的一些差距,特别是通过包括交易成本,除纯粹的纯净表格以及房屋生产,组织间合作和市场承包,并通过研究长期效应。

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