The Swedish management audit: a precedent for performance and value for money audits

The Swedish management audit: a precedent for performance and value for money audits This study reports the findings of a survey of Swedish auditors seeking opinions on the conceptual underpinnings of the long established private sector management audit in that country. The authors give the background to the historical calls for accountability and stewardship and draw parallels with calls for accountability by the large modern corporations which emanate from the agency contracts that management functions under. The findings conclude that the Swedish profession needs a theoretical base for its continued conduct of this audit function. The UK and US professions have taken tentative steps towards expanding the traditional financial audit but the rallying calls of visionaries seem as yet to be unheeded. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

The Swedish management audit: a precedent for performance and value for money audits

Managerial Auditing Journal, Volume 15 (3): 13 – Apr 1, 2000

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900010319348
Publisher site
See Article on Publisher Site

Abstract

This study reports the findings of a survey of Swedish auditors seeking opinions on the conceptual underpinnings of the long established private sector management audit in that country. The authors give the background to the historical calls for accountability and stewardship and draw parallels with calls for accountability by the large modern corporations which emanate from the agency contracts that management functions under. The findings conclude that the Swedish profession needs a theoretical base for its continued conduct of this audit function. The UK and US professions have taken tentative steps towards expanding the traditional financial audit but the rallying calls of visionaries seem as yet to be unheeded.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Apr 1, 2000

Keywords: Sweden; Audit; Managerial power; Value‐for‐money audit

References

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