| Title |
Focus of performance audit recommendations on the approach of public value creation: The case of the National Audit Office of Lithuania / |
| Authors |
Šalienė, Asta ; Tamulevičienė, Daiva ; Tvaronavičienė, Manuela |
| DOI |
10.14254/2071-8330.2024/17-4/1 |
| Full Text |
|
| Is Part of |
Journal of international studies.. Szczecin : Centre of Sociological Research. 2024, vol. 17, iss. 4, p. 1-28.. ISSN 2071-8330. eISSN 2306-3483 |
| Keywords [eng] |
performance audit ; evaluation of public value creation ; performance audit recommendations ; National Audit Office of Lithuania |
| Abstract [eng] |
Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the theory that Supreme Audit Institutions contribute to the creation of public value through their performance audit reports is beginning to emerge in the academic community, no criteria have yet been proposed to determine the impact of performance audits on the creation of public value. The objective of the study is to propose a framework for evaluating the creation of public value that is grounded in empirical evidence and incorporates a range of criteria for measuring the impact of performance audits on public value. In order to ascertain whether the objectives set out in the recommendations contained in the performance audit reports could be linked to the elements of a public value creation evaluation framework identified in the academic literature, a content analysis of the recommendations in the performance audit reports was conducted. A comprehensive analysis was conducted of all 114 reports published by the Lithuanian Supreme Audit Institution over the period from 2015 to 2022. The content analysis identified the segments of the content of the recommendations of the performance audit reports that are linked to the creation of public value. The aforementioned segments have been assigned detailed codes, which have been aggregated into a coding system. They provide a framework for the evaluation of public value creation, encompassing the four key directions of public value creation: consumers and society; strategy; governance; and supply chain. The criteria identified in each direction serve to reveal the impact of the objectives set out in the recommendations included in the performance audit reports on the creation of public value. Evaluating the impact of performance audit in terms of public value creation is important for managers, policy makers and other decision makers in audited public entities. The proposed framework for evaluating public value creation would help to measure this impact. |
| Published |
Szczecin : Centre of Sociological Research |
| Type |
Journal article |
| Language |
English |
| Publication date |
2024 |
| CC license |
|
