Burdens of transparency: An analysis of public sector internal auditing

• 成果类型: Article
• 署名作者: Liston-Heyes, Catherine; Juillet, Luc
• 署名单位: University of Ottawa
• 刊物名称: PUBLIC ADMINISTRATION
• ISSN/ISSBN: 0033-3298
• DOI: 10.1111/padm.12654
• 发表日期: 2020
• 页码: 659-674
• 关键词: united-kingdom; ACCOUNTABILITY; INFORMATION; leadership; freedom; work

摘要

Transparency is largely seen as essential to public sector accountability. Yet, information disclosure also generates unintended consequences that may prove detrimental to the workings of some accountability processes. In this light, we investigate the views of Canadian public sector internal auditors, a subset of professionals fulfilling an important accountability function. We show that concerns surrounding disclosure requirements are prevalent. We demonstrate that internal auditors who see public disclosure requirements as a barrier to their effectiveness are more likely to be and/or perceive their organization to be risk averse, to feel professionally isolated and to favour a greater role for data analytics in accountability processes. However, auditors who would like to see their profession play a greater advisory role in their organization view public disclosure in a more positive light. We argue that understanding who is resisting helps identify threats to accountability mechanisms, improves the design of transparency policies and facilitates implementation.