Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria
With the advent of NPM in the public sector, the auditing profession has been elaborately transformed to include many other classes of audit. NPM has been a guiding public sector reform template for over 25 years. Performance audit is one of the audit exercises promoted by the NPM regime. Over the y...
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| Format: | Book Section |
| Language: | English |
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School of Social Sciences, USM
2017
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| Online Access: | http://eprints.usm.my/40964/1/ART_71.pdf |
| _version_ | 1825834340985077760 |
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| author | Abubakar, Abdulkadir Saidin, Siti Zabedah Ahmi, Aidi |
| author2 | Kadir, Nadhrah A |
| author_facet | Kadir, Nadhrah A Abubakar, Abdulkadir Saidin, Siti Zabedah Ahmi, Aidi |
| author_sort | Abubakar, Abdulkadir |
| collection | USM |
| description | With the advent of NPM in the public sector, the auditing profession has been elaborately transformed to include many other classes of audit. NPM has been a guiding public sector reform template for over 25 years. Performance audit is one of the audit exercises promoted by the NPM regime. Over the years, the emphasis on 3Es (efficiency, effectiveness and economy) has necessitated the government agencies in many countries around the globe to bring government activities under meticulous scrutiny. Thus, performance audit is a formal tool for evaluating 3Es in the public sector by ensuring that, conformity and compliance with the principles and procedures of the public governance are adequately guaranteed. Specifically, the performance audit practice is at the infant stage in Nigeria. Hence, public agencies that adopted the performance audit are poised to face unanticipated challenges. Therefore, driving from that
emphasis, this study presents a multi-level experience of OECD countries on the performance audit. Explicitly, this study is a conceptual review of views and experiences of the OECD countries on the impact of the performance audit with regards to NPM reforms. Equally, the study also reflects on the consensus that, 3Es determines the public sector organizational performance. |
| first_indexed | 2024-03-06T15:21:17Z |
| format | Book Section |
| id | usm.eprints-40964 |
| institution | Universiti Sains Malaysia |
| language | English |
| last_indexed | 2024-03-06T15:21:17Z |
| publishDate | 2017 |
| publisher | School of Social Sciences, USM |
| record_format | dspace |
| spelling | usm.eprints-409642018-07-10T07:56:59Z http://eprints.usm.my/40964/ Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria Abubakar, Abdulkadir Saidin, Siti Zabedah Ahmi, Aidi H1-99 Social sciences (General) With the advent of NPM in the public sector, the auditing profession has been elaborately transformed to include many other classes of audit. NPM has been a guiding public sector reform template for over 25 years. Performance audit is one of the audit exercises promoted by the NPM regime. Over the years, the emphasis on 3Es (efficiency, effectiveness and economy) has necessitated the government agencies in many countries around the globe to bring government activities under meticulous scrutiny. Thus, performance audit is a formal tool for evaluating 3Es in the public sector by ensuring that, conformity and compliance with the principles and procedures of the public governance are adequately guaranteed. Specifically, the performance audit practice is at the infant stage in Nigeria. Hence, public agencies that adopted the performance audit are poised to face unanticipated challenges. Therefore, driving from that emphasis, this study presents a multi-level experience of OECD countries on the performance audit. Explicitly, this study is a conceptual review of views and experiences of the OECD countries on the impact of the performance audit with regards to NPM reforms. Equally, the study also reflects on the consensus that, 3Es determines the public sector organizational performance. School of Social Sciences, USM Kadir, Nadhrah A Rahmat, Siti Rahyla Mohd, Azmil Tayeb Mohd, Saidatulakmal 2017 Book Section PeerReviewed application/pdf en http://eprints.usm.my/40964/1/ART_71.pdf Abubakar, Abdulkadir and Saidin, Siti Zabedah and Ahmi, Aidi (2017) Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria. In: Social Sciences Postgraduate International Seminar (SSPIS) 2017. School of Social Sciences, USM, Pulau Pinang, Malaysia, pp. 533-538. ISBN 9789671544013 http://www.sspis.usm.my |
| spellingShingle | H1-99 Social sciences (General) Abubakar, Abdulkadir Saidin, Siti Zabedah Ahmi, Aidi Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria |
| title | Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria |
| title_full | Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria |
| title_fullStr | Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria |
| title_full_unstemmed | Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria |
| title_short | Performance Audit and the New Public Management (NPM) Reforms: Addressing the Public Sector Inefficiency in Nigeria |
| title_sort | performance audit and the new public management npm reforms addressing the public sector inefficiency in nigeria |
| topic | H1-99 Social sciences (General) |
| url | http://eprints.usm.my/40964/1/ART_71.pdf |
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