Beyond auditor and auditee: exploring the governance of performance in eldercare
本文从微观视角研究养老照护审计中参与者的角色变化，发现审计师与被审计者的角色不仅会在不同审计间转换，还会在审计活动中模糊，从而通过协商形成对绩效的共同理解。
Auditing is a key tool for governing performance. Informed by the ‘audit trail logic’ this article takes a micro-perspective on auditing in which the auditees play an active role. Using the case of eldercare, it explores what actors do as they take part in audits and how they make sense of the underlying logic. Findings reveal that the roles of auditor and auditee may not only shift between audits, but also blur during audit activities. Therefore, this article contributes to public performance literature and practice by empirically showing how actors involved in an audit negotiate a shared understanding of performance.