Sumiyana, S., Hendrian, H., Jayasinghe, K. orcid.org/0000-0001-9861-3953 et al. (1 more author) (2023) Public sector performance auditing in a political hegemony: a case study of Indonesia. Financial Accountability & Management, 39 (4). pp. 691-714. ISSN 0267-4424
Abstract
Debate over public-sector auditors’ independence has focused largely on Western developed democracies. Drawing on Gramsci's theory of hegemony, this study explores how the political hegemony and ideology influence public-sector auditors’ independence and audit quality in a developing country, Indonesia. In contrast to the widely accepted belief that public-sector auditors’ independence is guaranteed by the legislature, this study argues that active intervention by the political hegemony undermines this independence and thus impairs audit quality. The study's document analysis and in-depth interviews conducted with technical controllers, supervisors and investigators at the Supreme Audit Institution in Indonesia reveal that the political hegemony and ideology influence auditors’ cognition. This study enhances understanding of how the political hegemony, supported by the imperium, ruling-class psychology and spheres of influence, substantially erodes auditors’ constitutive role, giving rise to concerns about value for taxpayers’ money and public-sector effectiveness and efficiency.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2021 The Authors. Financial Accountability & Management published by John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License, (http://creativecommons.org/licenses/by-nc-nd/4.0/) which permits use and distribution in any medium, provided the original work is properly cited, the use is non-commercial and no modifications or adaptations are made. |
Keywords: | auditor independence; emerging economies; political hegemony; public financial management; public-sector auditing |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 09 Feb 2023 15:31 |
Last Modified: | 27 Jun 2024 01:52 |
Status: | Published |
Publisher: | Wiley |
Refereed: | Yes |
Identification Number: | 10.1111/faam.12296 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:196208 |