Professor Laurence Ferry laurence.ferry@durham.ac.uk
Professor
Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit
Ferry, Laurence; Midgley, Henry
Authors
Dr Henry Midgley henry.c.midgley@durham.ac.uk
Assistant Professor
Contributors
Tarek Rana
Editor
Lee Parker
Editor
Abstract
This chapter covers the development of digital technology in audit at the United Kingdom’s Supreme Audit Institution, the National Audit Office. It argues that this represented a case of institutional entrepreneurship in which often quite junior members of staff drove change. They did this using their own experiences of working on financial audit. Senior managers who were alert to the challenge of using data permitted this to happen. This case study has implications for the literature on institutional entrepreneurship, where it supports the case that entrepreneurship happens when entrepreneurs are able to mobilise rhetorical and other resources to enable change. It also has implications for the literature about Supreme Audit Institutions where it demonstrates the importance of competition with the private sector and justifications for audit excellence coming from within the profession.
Citation
Ferry, L., & Midgley, H. (in press). Institutional Entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit. In T. Rana, & L. Parker (Eds.), The Routledge Handbook of Public Sector Accounting. Routledge
Acceptance Date | Apr 29, 2023 |
---|---|
Online Publication Date | Oct 23, 2023 |
Deposit Date | May 10, 2023 |
Publicly Available Date | Apr 24, 2025 |
Publisher | Routledge |
Edition | 1st Edition |
Book Title | The Routledge Handbook of Public Sector Accounting |
Chapter Number | 4 |
Public URL | https://durham-repository.worktribe.com/output/1618576 |
Publisher URL | https://www.taylorfrancis.com/books/edit/10.4324/9781003295945/routledge-handbook-public-sector-accounting-tarek-rana-lee-parker |
Files
This file is under embargo until Apr 24, 2025 due to copyright restrictions.
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