The emergence of the public sector expectations gap

Nagy, Judy 2001, The emergence of the public sector expectations gap, in Collected papers of APIRA Adelaide 2001, University of Adelaide, School of Commerce, [Adelaide, S. Aust.], pp. 1-31.


Title The emergence of the public sector expectations gap
Author(s) Nagy, Judy
Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (3rd: 2001: Adelaide, S. Aust.)
Conference location Adelaide, S. Aust.
Conference dates 15-17 July 2001
Title of proceedings Collected papers of APIRA Adelaide 2001
Editor(s) Parker, Lee D.
Publication date 2001
Start page 1
End page 31
Publisher University of Adelaide, School of Commerce
Place of publication [Adelaide, S. Aust.]
Summary This paper focuses on the continuing worldwide phenomenon of homogenisation of audit rules, regulation and procedures between the government and private sectors. The observations are informed by Pusey’s (1991) criticisms of ‘economic rationalism’ as the driving mechanism behind public sector reforms in Australia. The presumed superiority of commercial audit is questioned in association with the work of Hopwood (1983, 1998), Otley and Pierce (1996) and, Power (1992, 1994, 1995, 1996, 1997) that contextualise the role of audit. In the private sector audit there continues to be an ‘expectations gap’ arising from commercial pressures and a rhetorical support for the public interest. It is contended that audit quality in the public sector is driven by a different perception of public interest that has been eroded with the advent of economic rationalism. The consequent emergence of a public sector audit ‘expectations gap’ is an amalgam of new components particular to the government audit environment and, aspects of the private ‘expectations gap’ which have been transplanted into the public domain.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category E1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30004523

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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