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Performance auditing and the narrating of a new auditee identity

Lookup NU author(s): Professor Peter Skaerbaek

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Abstract

This paper analyzes how performance auditing affects the auditee in different and sometimes unexpected ways. On the basis of a detailed case study of the Danish Ministry of Transport's encounter with performance auditing we argue that performance audit is a practice that generates multiple effects and that some of these effects can be characterized as a reconfiguration of the organizational identity of the auditee. In this process, accountabilities are reformulated and reallocated which sometimes lead to ‘blame games’ and strong feelings of discomfort. We draw on actor-network theory and a narrative approach to study how performance audit reports produce narratives that picture new possible identities that the auditee in question must take into consideration. We argue that auditee identities are partly shaped by relations to ‘significant others’, such as the National Audit Office, the politicians and the press who all give accounts of who the Ministry is and ought to be. Furthermore, we argue that accounting and management information systems are enrolled as important ‘nonhuman’ actors that enable the suggested identity positions.

Publication metadata

Author(s): Justesen L, Skaerbaek P

Publication type: Article

Publication status: Published

Journal: Financial Accountability and Management

Year: 2010

Volume: 26

Issue: 3

Pages: 325 -343

Print publication date: 14/07/2010

ISSN (print): 0267-4424

ISSN (electronic): 1468-0408

Publisher: Wiley-Blackwell Publishing Ltd.

URL: http://dx.doi.org/10.1111/j.1468-0408.2010.00504.x

DOI: 10.1111/j.1468-0408.2010.00504.x

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