Public Sector Performance Auditing in Fiji: A Hermeneutical Understanding of The Emergence Phase

Abstract:     
This paper provides an understanding of the processes which led to the emergence of public sector performance auditing in Fiji. Drawing on the hermeneutical exposition textual evidence gathered from archival documents and participant interviews is analysed with the focus to reveal how the text was used by actors such as the Auditor-General, the media, the public accounts committee, the ADB and others to create the perception ‘of the need for performance auditing’. The paper concludes that the socially and politically influential actors such as the Auditor-General and the Public Accounts Committee used ‘the concept of ‘accountability’ to craft a niche for performance auditing in the Fijian public sector.

Number of Pages in PDF File: 23

Keywords: Auditor-General, Accountability, Hermeneutics, Performance Auditing , Public Sector

JEL Classification: M40

working papers series