Krytyczne badanie organizacji i funkcjonowania NOK - ramy koncepcyjne

• Authors: Rolf Elm-Larsen

Title variants

EN

A critical investigation of SAIs' organisation and function – a conceptual framework for the study of SAIs

Abstracts

EN

Comparative studies improve our knowledge and understanding of how SAIs are organised and functioning. Academic studies of SAIs require an adequate conceptual framework for making methodical observations. A framework is an assumption for developing theories that increase our understanding of SAIs’ way of organisation and functioning in the political and economic system. The first aim of this article is to analyse the existing typology of SAIs. It is a precondition for developing and improving SAI typologies to new dimensions. A reinvented typology provides better opportunities to explain and understand how SAIs have developed under different political and economic circumstances. The second objective is to develop a typology which illuminates the function of a supreme audit institution in the political system. Traditionally, the focus is either on the control function or the legitimising function of the accounting by the executive bodies of government. However, this typology cannot be used as a category to classify SAIs because today a more flexible approach to auditing is used.

PL

Najwyższe organy kontroli (NOK), jako przedmiot badania, przyciągają uwagę głównie naukowców z dziedziny rachunkowości i audytu oraz prawa konstytucyjnego i administracji publicznej. Wyniki ich obserwacji są często publikowane w formie monografii prezentujących jeden problem w obszarze kontroli publicznej w wybranym państwie. Jednocześnie NOK rzadko są przedmiotem badań porównawczych. Może to wynikać ze stosunkowo mało rozwiniętych ram koncepcyjnych, w tym braku typologii organizacji i funkcjonowania tych podmiotów, jak sugeruje autor w artykule. Jego pierwszym celem jest analiza dostępnej typologii NOK, zaś drugim wypracowanie takiej, która umożliwi wskazanie roli najwyższych organów kontroli w systemie politycznym.

Keywords

PL

NOK; typologia NOK; model sądowy; urząd kontroli; trybunał obrachunkowy; model prywatnej firmy audytorskiej; funkcje audytu

EN

SAIs; typology of SAIs; court model; office model; board model; private audit model; function of audit

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2022
• Volume: 67
• Issue: 3 (404)
• Pages: 8-37

Dates

published

2022

Contributors

author

Rolf Elm-Larsen

• Szkoła Biznesu w Kopenhadze

References

• Administrationsudvalget af 1960: 5. Betænkning. Revisionsdepartementernes og hovedrevisionens forhold. Betænkning nr. 408. København 1966.
• Arrow, Kenneth J.: Agency and Market, Standford 1985.
• Arthur, Arnfrid, Lars Tore Rydland, Kristin Amundsen: The User Perspective in Performance Auditing − A Case Study of Norway, “American Journal of Evaluation” nr 33/2012.
• Blume, L. & Voigt, S: Supreme Audit Institutions: Extremely superfluous? A Cross Country Assessment. Paper presented at the XII Conference of the Society for New Institutional Economics, Reykjavik 2007.
• Bourn, Sir John: Public sector auditing, Is it value for money? John Wiley & Sons Ltd. Chichester 2007.
• Bringselius, Louise (ed.): Den statsliga revisionen i Norden. Forskning og politik. Samfundslitteratur 2017.
• Crespo, Milagros Garcia (2005): Public Control: A General View. I Crespo, Milagros Garcia (ed): Public Expenditure Control in Europe. Coordinating Audit Functions in the European Union. Edward Elgar
• Descheemaeker, Christian (2005): La Cour des comptes. La documentation Francaise. Paris.
• Durkheim, Emil: De la division du travail social. 2edition. Press Universitaire de France 1893.
• Dye, Kenneth M. and Rick Stapenhurst: Pillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption. The Economic Development Institute of the World Bank 1998.
• Easton, David: The Political System. An Inquiry into the State of Political Science. Second edition. Alfred A. Knopf. New York 1953.
• Elm-Larsen, Rolf: Nordiske statslige revisioners indførelse og brug af internationale revisionsstandarder (Introduction of international auditing standards in Nordic state audits), Presentation at Nordic state audit seminar in Oslo, 2019.
• Elm-Larsen, Rolf & Gitte Korff (ed): Offentlig revision i det 21. århundrede. Karnov Group 2015.
• European Court of Auditors (ECA, 2021): Public Audit in the European Union. Supreme Audit Institutions in the EU and its Member States – an Overview.
• Foucault, Michel: Surveiller et punir. Naissance de la prison. Gallimard 2001.
• Garud, R.; Hardy, C., & Maguire, S.: Institutional Entrepreneurship as Embedded Agency: An Introduction to the Special Issue, „Organization Studies”, nr 7/2007.
• Gendron, Y.; Cooper, D. J., & Townley, B.: In the Name of Accountability – State auditing, Independence and New Public Management, „Accounting, Auditing & Accountability Journal” nr 3/2001.
• Gendron, Y.; David J. Cooper, Barbara Townley: The Construction of Auditing Expertise in Measuring Government Performance, „Accounting, Organizations and Society”, Volume 32, Issues 1–2/2007.
• Giddens, Anthony: The Consequences of Modernity. Polityk 1990.
• Hamburger, P.: Efficiency auditing by the Australian Audit Office: Reform and reaction under three auditors-general, „Accounting, Auditing & Accountability Journal”, vol. 2, nr 3/1989.
• Hamilton Alexander, Madison James, Jay John: The Federalist Papers, 1787–1788.
• Hazgui, M., Triantafillou, P., & Christensen, S.: On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark, „Accounting, Auditing and Accountability Journal” 2022.
• Justesen, Lise: Kunsten at skrive revisionsrapporter; En beretning om forvaltningsrevisionens beretninger. CBS Ph.d.serie, Frederiksberg 2008.
• Knaap, Peter van der: Sense and complexity: Initiatives in responsive performance audits, „Evaluation”, 17/2011.
• Knudsen, Tim: Fra folkestyre til markedsdemokrati, Dansk demokratihistorie efter 1973. Akademisk Forlag. København 2007.
• Korff, Gitte: Parlamentarisk revision i Norden - en sammenligning med særlig vægt på de danske statsrevisorer [w:] Elm-Larsen, Rolf & Gitte Korff (ed): Offentlig revision i det 21. århundrede. Karnov Group 2015.
• Locke, John: An Essay concerning Human Understanding 1689.
• Lonsdale, Jeremy: Balancing Independence and Responsiveness: A Practitioner Perspective on the Relationships Shaping Performance Audit, „Evaluation”, 14/2008.
• Luhmann, Niklas: Die Gesellschaft der Gesellshaft. Suhrkamp 1997.
• Magnet, Jacques: Classification des institutions supérieures de contrôle financier, „Revue Francaise de Finances Publiques” nr 36/1991.
• Magnet, Jacques: Higher audit institutions and legislative authority, „International Review of Administrative Science” Vol 60/1994.
• Mazur, Jacek: Główne rodzaje najwyższych organów kontroli, „Kontrola Państwowa” nr 6/2009.
• Mazur, Jacek: Kontrole śledcze NOK Wielkiej Brytanii – nowa forma działania, „Kontrola Państwowa” nr 6/2020.
• Melo, Marcus André, Carlos Pereira and Carlos Mauricio Figueiredo: Political and Institutional Checks on Corruption: Explaining the Performance of Brazilian Audit Institutions, „Comparative Political Studies” nr 42/2009.
• Morin, D.: Welcome to the court, „International Review of Administrative Sciences”, nr 1/2010.
• Normanton, E.L.: The Accountability & Audit of Government. A comparative Study. Manchester University Press 1966.
• Nonet, Philippe and Philip Selznick: Law and Society in Transition. Toward Responsive Law. Transaction Publisher 2001.
• Norton, Simon D. & L. Murphy Smith: Contrast and Foundation of the Public Oversight Roles of the U.S Government Accountability and the U.K National Audit Office, „Public Adminstrative Review” 2008.
• Ogul, Morris S.: Congress oversees the bureaucracy, studies in legislative supervision. Pittsburgh, Pa 1976.
• Olsen, Hans Peter: Hybrid Governance of Standardized States, Causes and Contours of the Global Regulation of Government Auditing. Frederiksberg, CBS 2007.
• Pedersen, Ove K.: Konkurrencestaten. Hans Reitzels Forlag. København 2011.
• Pollit, Christopher & Hikka Summa: Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves, „Public Administration” nr 2/1997.
• Powell, Walter W. and Paul J. DiMaggio: The new Institutional Organizational Analysis. The University of Chicago Press 1991.
• Power, Michael: Audit Society. Rituals of Verification. Oxford University Press 1997.
• Reichborn-Kjennerud, Kristin, González-Díaz, Belén, Bracci, Enrico, Carrington, Thomas, Hathaway, James, Jeppesen, Kim Klarskov, Steccolini, Ileana: SAIs work against corruption in Scandinavian, South-European and African countries: An institutional analysis, „The British Accounting Review” Vol 51/2019.
• Stapenhurst, Rick, Titsworth, Jack: Features and Functions of Supreme Audit Institutions. World Bank, Washington, DC 2001.
• Stapenhurst, Rick, Riccardo Pelizzo and Kerry Jacobs: Following the Money. Comparing Parliamentary Public Account Committees. Pluto Press. London 2014.
• Stuiveling, Saska J. and Rudi W Turksema: Public Expenditure control in the Netherlands [in:] Crespo, Milagros Garcia (ed): Public Expenditure Control in Europe. Coordinating Audit Functions in the European Union. Edward Elgar 2005.
• Triantafillou, P.: Playing a zero-sum game? The pursuit of independence and relevance in performance auditing, „Public Administration” nr 1/2007.
• Weber, Max: Sociologie Universalgeschichtlische Analysen Politik. Krøner 1973.

Identifiers

DOI

10.53122/ISSN.0452-5027/2022.1.21

Biblioteka Nauki

2153728