IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v12y2017i12p144.html
   My bibliography  Save this article

The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study

Author

Listed:
  • Yousef Alwardat
  • Abdullatif Basheikh

Abstract

This study aims to examine if auditors of the Saudi Supreme Audit Institution (SSAI) have exerted influence on administrators in Saudi Public Institutions in order to improve the way they manage public resources. The study also examines the impact of the public administrators’ personal factors, i.e. the experience and qualifications of administrators on the contributions made by the SSAI, in terms of facilitating the undertaking of changes in the public administrations. The result of a survey of 96 Saudi public officials shows that the SSAI can claim remarkable achievements, in terms of improving Saudi public affairs. Administrators, irrespective of their experience and qualifications, have shown positive perceptions of the process of performance audit and that they are convinced of the usefulness and the quality of the SSAI’s reports. This study reveals that the SSAI has contributed towards helping the managements of public organisations define their priorities and adopt both strategic and operational plans. It has also helped them evaluate their projects and services, identify the problems and shortcomings of these projects and services, and then provide valuable recommendations to rectify them.

Suggested Citation

  • Yousef Alwardat & Abdullatif Basheikh, 2017. "The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(12), pages 144-144, November.
    • Handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:12:p:144
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/download/70084/39339
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/view/70084
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Pollitt, Christopher & Girre, Xavier & Lonsdale, Jeremy & Mul, Robert & Summa, Hilkka & Waerness, Marit, 1999. "Performance or Compliance?: Performance Audit and Public Management in Five Countries," OUP Catalogue, Oxford University Press, number 9780198296003.
    2. Michela Arnaboldi & Irvine Lapsley, 2008. "Making Management Auditable: The Implementation of Best Value in Local Government," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 22-47, March.
    3. Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
    2. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper 66680, University Library of Munich, Germany, revised 2014.
    3. Tom Christensen & Per Lægreid, 2008. "The Challenge of Coordination in Central Government Organizations: The Norwegian Case," Public Organization Review, Springer, vol. 8(2), pages 97-116, June.
    4. Richard M Walker & Ling Hin Li, 2002. "Reinventing Government? Explaining Management Reform at the Hong Kong Housing Authority," Environment and Planning C, , vol. 20(4), pages 573-592, August.
    5. Mark Christensen & Peter Skærbæk, 2007. "Framing and overflowing of public sector accountability innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 101-132, March.
    6. Jan Buček, 2022. "Comparison of Selected Elements and Processes within the Activity of European SAIs," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(1), pages 45-66.
    7. Michela Arnaboldi & Irvine Lapsley, 2008. "Making Management Auditable: The Implementation of Best Value in Local Government," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 22-47, March.
    8. Michela Arnaboldi & Irvine Lapsley, 2010. "Asset management in cities: polyphony in action?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 392-419, March.
    9. Reichborn-Kjennerud, Kristin & González-Díaz, Belén & Bracci, Enrico & Carrington, Thomas & Hathaway, James & Jeppesen, Kim Klarskov & Steccolini, Ileana, 2019. "Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis," The British Accounting Review, Elsevier, vol. 51(5).
    10. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
    11. Luciano Marchi & Manuela Bertei, 2016. "Performance Audit in the Public Sector. What is the contribution to the Performance Management?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 49-63.
    12. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
    13. Yeon-Seob Ha, 2002. "A Comparative Study of Budgetary and Financial Management Reforms: The Cases of Australia, New Zealand, and Sweden," International Review of Public Administration, Taylor & Francis Journals, vol. 7(1), pages 123-136, July.
    14. Matthew Carmona & Louie Sieh, 2008. "Performance Measurement in Planning—Towards a Holistic View," Environment and Planning C, , vol. 26(2), pages 428-454, April.
    15. Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    16. Irvine Lapsley & Peter Miller & Fabrizio Panozzo, 2010. "Accounting for the city," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 305-324, March.
    17. Mark Bovens & Anchrit Wille, 2021. "Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions," Regulation & Governance, John Wiley & Sons, vol. 15(3), pages 856-876, July.
    18. I. Lapsley & C. K. M. Pong, 2000. "Modernization versus problematization: value-for-money audit in public services," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 541-567.
    19. Stuart Kells & Graeme Hodge, 2010. "Redefining the Performance Auditing Space," Asia Pacific Journal of Public Administration, Taylor & Francis Journals, vol. 32(1), pages 63-88, June.
    20. Ana-Maria BERCU & Mihaela ONOFREI & Anca-Florentina VATAMANU, 2018. "The Performance Paradox In The Public Sector In Eu Member States. Key Facts And Challenges," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 14(1), pages 94-103, October.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:12:p:144. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.