Digital transformation in public sector auditing: between hope and fear
以挪威最高审计机构为案例，研究公共部门审计师对数字化转型创造公共价值的想象，发现技术希望与人类恐惧之间的差距，强调需探讨其负面影响。
This paper explores the imaginaries of public sector auditors on public value creation due to digital transformation (DT). The study is based on the case of the Supreme Audit Institution (SAI) in Norway – the Office of the Auditor General (OAG). We find diverging imaginaries regarding the potential impact of DT on creating public value through enhancing public accountability that represent the gap between technological hopes and human fears regarding DT for public value creation. This gap highlights the need to properly explore the downsides of DT in the theory and practice of public sector auditing.