Penetrating the Political in Public Sector Accounting and Audit: Addressing Public, Managerial, and Political Accountability
研究揭示了政治风险和声誉管理对公共部门问责的显著影响，以及政客对会计和绩效审计报告的有限使用，并提出了修正的问责概念，对公共管理学者和政策制定者理解政治与问责的互动有参考价值。
ABSTRACT Public sector accounting and audit are intrinsically related to the political environment in which they are situated. This study critically investigates the interactions between the political and public sector accountability with specific regard to political agenda and reputation management, politicians' use of accounting reports, and the political environment of performance auditing. Drawing on international public sector accounting research and informed by concepts of public, managerial and political accountability, the study reveals the significant impacts of political risk and reputation agendas on accountability discharge, the limited engagement of politicians with accounting reports, and politicians' perceptions of opportunities and threats posed by performance audit reports. The study accordingly presents revised concepts of managed public accountability, politico‐managerial accountability, and internal political accountability that critically reflect political impacts on public sector accountability. This sets a foundation for future public sector research focus and design that takes greater account of political influence.