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The Production of Legitimacy in New Zealand Local Government Auditing

dc.contributor.authorColquhoun, Philip
dc.date.accessioned2012-05-01T03:27:28Z
dc.date.accessioned2022-07-05T02:32:49Z
dc.date.available2012-05-01T03:27:28Z
dc.date.available2022-07-05T02:32:49Z
dc.date.copyright2011
dc.date.issued2011
dc.description.abstractThis paper expands our understanding of the introduction of new audit arrangements in the public sector by looking at three cases relating to the audit of local government. The first case saw the Audit Office replacing the elected auditors as the sole auditor of municipalities in 1886; the second case saw the Auditor-General fail to gain additional powers to control the financial management of local government; and the third case saw the introduction of operational audits in New Zealand local government. Following Power (2003, p.391), the paper illustrates how legitimacy was sought in these three cases by using the three stages of controversy, closure and credibility. All three stages can be separately identified in the two cases that succeed, with the failure point for the unsuccessful case being identified as the controversy stage. The use of Power (2003) is viewed as useful in accounting history and it avoids the use of terms associated with auditing, such as independence and objectivity, being used to evaluate auditing practice and arrangements.en_NZ
dc.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18650
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesWorking Paperen_NZ
dc.relation.ispartofseriesNo. 86en_NZ
dc.relation.urihttp://www.victoria.ac.nz/sacl/cagtr/working-papers/WP86.pdf
dc.subjectAccounting Historyen_NZ
dc.subjectPublic Sectoren_NZ
dc.subjectLocal Government Auditingen_NZ
dc.subjectNew Zealanden_NZ
dc.titleThe Production of Legitimacy in New Zealand Local Government Auditingen_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitCentre for Accounting, Governance and Taxation Researchen_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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