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Towards Public Value: the Impact of Supreme Audit Institutions on Financial Ombudspersons in Poland and Spain

Author

Listed:
  • Zbysław Dobrowolski

    (Uniwersytet Zielonogórski)

  • Jesus Barrena Martinez

    (Universidad de Cadiz)

  • Waldemar Sługocki

    (Uniwersytet Zielonogórski
    University of Zielona Góra)

Abstract

The article investigates the public value of supreme audit institutions by examining their role in assessing the effectiveness of financial ombudspersons in providing alternative consumer dispute resolution in financial markets. The article concludes that the impact of SAIs on the auditees’ accountability, often mentioned in the literature, is less significant than found in other research. The study calls for SAIs to reconsider their position in the public value chain.

Suggested Citation

  • Zbysław Dobrowolski & Jesus Barrena Martinez & Waldemar Sługocki, 2025. "Towards Public Value: the Impact of Supreme Audit Institutions on Financial Ombudspersons in Poland and Spain," Public Organization Review, Springer, vol. 25(2), pages 681-694, June.
    • Handle: RePEc:kap:porgrv:v:25:y:2025:i:2:d:10.1007_s11115-025-00823-2
    DOI: 10.1007/s11115-025-00823-2
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    More about this item

    Keywords

    Public value; Public policy; Auditing; Financial ombudsperson; Supreme audit institution;
    All these keywords.

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H0 - Public Economics - - General
    • H4 - Public Economics - - Publicly Provided Goods
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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