Resumé
| Originalsprog | Engelsk |
|---|---|
| Artikelnummer | 100842 |
| Tidsskrift | The British Accounting Review |
| Vol/bind | 51 |
| Udgave nummer | 5 |
| Antal sider | 16 |
| ISSN | 0890-8389 |
| DOI | |
| Status | Udgivet - sep. 2019 |
Bibliografisk note
Published online: 13. August 2019Emneord
- Supreme audit institution
- Corruption
- Comparative research
- Accountability
- Control
- Audit
Citer dette
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SAIs Work against Corruption in Scandinavian, South-European and African Countries : An Institutional Analysis. / Reichborn-Kjennerud, Kristin; González-Díaz, Belén; Bracci, Enrico; Carrington, Thomas; Hathaway, James; Klarskov Jeppesen, Kim; Steccolini, Ileana.
I: The British Accounting Review, Bind 51, Nr. 5, 100842, 09.2019.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review
TY - JOUR
T1 - SAIs Work against Corruption in Scandinavian, South-European and African Countries
T2 - An Institutional Analysis
AU - Reichborn-Kjennerud, Kristin
AU - González-Díaz, Belén
AU - Bracci, Enrico
AU - Carrington, Thomas
AU - Hathaway, James
AU - Klarskov Jeppesen, Kim
AU - Steccolini, Ileana
N1 - Published online: 13. August 2019
PY - 2019/9
Y1 - 2019/9
N2 - International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAIs from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAIs organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAIs' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAIs' work worldwide to fight corruption.
AB - International pressures on Supreme Audit Institutions (SAIs) to fight corruption are increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAIs from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAIs organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAIs' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAIs' work worldwide to fight corruption.
KW - Supreme audit institution
KW - Corruption
KW - Comparative research
KW - Accountability
KW - Control
KW - Audit
KW - Supreme audit institution
KW - Corruption
KW - Comparative research
KW - Accountability
KW - Control
KW - Audit
UR - https://sfx-45cbs.hosted.exlibrisgroup.com/45cbs?url_ver=Z39.88-2004&url_ctx_fmt=info:ofi/fmt:kev:mtx:ctx&ctx_enc=info:ofi/enc:UTF-8&ctx_ver=Z39.88-2004&rfr_id=info:sid/sfxit.com:azlist&sfx.ignore_date_threshold=1&rft.object_id=954922649136&rft.object_portfolio_id=&svc.holdings=yes&svc.fulltext=yes
U2 - 10.1016/j.bar.2019.100842
DO - 10.1016/j.bar.2019.100842
M3 - Journal article
VL - 51
JO - British Accounting Review
JF - British Accounting Review
SN - 0890-8389
IS - 5
M1 - 100842
ER -