Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions
The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the...
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| Format: | Article |
| Language: | English |
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Vilnius University Press
2024-05-01
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| Series: | Buhalterinės Apskaitos Teorija ir Praktika |
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| Online Access: | https://www.journals.vu.lt/BATP/article/view/34975 |
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| _version_ | 1832593364044742656 |
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| author | Asta Šaliene |
| author_facet | Asta Šaliene |
| author_sort | Asta Šaliene |
| collection | DOAJ |
| description |
The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the aim, the integrative method of scientific literature analysis is employed. Throughout the study, a systematic exploration of scientific literature is conducted to identify and organize hypothetical and previously researched impact factors discussed by scholars. The identified factors are aggregated according to their characteristics, meaning, or nature, and are divided into ten pillars: accountability, context, legitimacy, political overtones, quality of the performance audit, social relations, stakeholders, logic of public administration, the multifunctional activity of performance audit, and the individual. The broader framework of performance audit impact factors created will be beneficial for further research into managing these factors, enhancing evaluation opportunities, enabling performance auditors to mitigate associated risks, and capitalizing on the positive properties of these factors.
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| format | Article |
| id | doaj-art-ca657a96293e440ebe56ee98fcb15bf3 |
| institution | Kabale University |
| issn | 1822-8682 2538-8762 |
| language | English |
| publishDate | 2024-05-01 |
| publisher | Vilnius University Press |
| record_format | Article |
| series | Buhalterinės Apskaitos Teorija ir Praktika |
| spelling | doaj-art-ca657a96293e440ebe56ee98fcb15bf32025-01-20T18:08:37ZengVilnius University PressBuhalterinės Apskaitos Teorija ir Praktika1822-86822538-87622024-05-012910.15388/batp.2024.03Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific AssumptionsAsta Šaliene0https://orcid.org/0000-0002-1353-3709Vilnius University, Lithuania The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the aim, the integrative method of scientific literature analysis is employed. Throughout the study, a systematic exploration of scientific literature is conducted to identify and organize hypothetical and previously researched impact factors discussed by scholars. The identified factors are aggregated according to their characteristics, meaning, or nature, and are divided into ten pillars: accountability, context, legitimacy, political overtones, quality of the performance audit, social relations, stakeholders, logic of public administration, the multifunctional activity of performance audit, and the individual. The broader framework of performance audit impact factors created will be beneficial for further research into managing these factors, enhancing evaluation opportunities, enabling performance auditors to mitigate associated risks, and capitalizing on the positive properties of these factors. https://www.journals.vu.lt/BATP/article/view/34975SAI auditperformance auditimpact of performance auditimpact factors of performance audit |
| spellingShingle | Asta Šaliene Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions Buhalterinės Apskaitos Teorija ir Praktika SAI audit performance audit impact of performance audit impact factors of performance audit |
| title | Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions |
| title_full | Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions |
| title_fullStr | Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions |
| title_full_unstemmed | Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions |
| title_short | Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions |
| title_sort | advancing a holistic framework for classifying sai performance audit impact factors integrated scientific assumptions |
| topic | SAI audit performance audit impact of performance audit impact factors of performance audit |
| url | https://www.journals.vu.lt/BATP/article/view/34975 |
| work_keys_str_mv | AT astasaliene advancingaholisticframeworkforclassifyingsaiperformanceauditimpactfactorsintegratedscientificassumptions |