The Production of Legitimacy in New Zealand Local Government Auditing

Colquhoun, Philip

doi:10.2139/ssrn.2028701

Cited by 1 publication

(1 citation statement)

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“…Sargiacomo and Gomes (, p. 253) and Gomes and Sargiacomo (, p. 439) also called attention to the existence of ‘vast archives’ of public records. Modern Westminster‐based democracies (including Britain, Australia, New Zealand and Canada) have public sector audit functions based on those established in Britain during the seventeenth, eighteenth and nineteenth centuries (Baker & Rennie, ; Colquhoun, ; Di Francesco, ; Funnell, and ; Funnell et al., ). This recognition is somewhat complicated by the observation that the final maturation of the Westminster parliamentary system of Imperial Britain occurred concomitantly with the development of various colonial constitutional arrangements rather than before them (Gilchrist & Coulson, ).…”

Section: Theme I: Gap Identification and Rationalisationmentioning

confidence: 99%

Public sector audit history in Britain and Australia

2017

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The introduction of an independent public sector audit function was a critical element in the nineteenth century constitutional reforms of parliamentary and government accountability and created an essential precedent for current practice. By examining the extent of scholarly research on public sector audit history, findings reveal considerable research examined the teleological development of public sector audit and the modern history in a New Public Management context. However, there has been very little published regarding the complex rationales around the origins, development and importance of independent public sector audit notwithstanding that without an appreciation of these precedents it becomes very difficult to protect the Westminster-based system of democratic government.

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