Democratic Accountability During Performance Audits Under Pressure: A Recipe for Institutional Hypocrisy?

Danielle Morin

33 citations0/0 files storedFinancial Accountability and Management

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Public Policy and Administration Research Administrative Law and Governance Public Administration and Governance

Abstract

Abstract This study shows how the tensions between transparency and secrecy are likely to engender ‘institutional hypocrisy’ in the accountability process taking place during Supreme Audit Institutions’ performance audits. The examination of relations between the French Cour des comptes, Administration and Parliament has revealed gaps between Administration and Parliamentarians’ discourse and action, secrets and things left unsaid. This impression of Administration and Parliamentarians’ full participation in this democratic process may give to citizens a false sense of security leading them to believe that accounts are indeed rendered, which is not actually the case. Rather, the appearances of functional democracy have been preserved.

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References

1992Basics of Qualitative Research: Grounded Theory Procedures and Techniques.1993Basics of Qualitative Research: Grounded Theory Procedures and Techniques 1998The Audit Society: Rituals of Verification 2006Transparency: The Key to Better Governance?2006Varieties of Transparency 1993Ideas and actions: Justification and hypocrisy as alternatives to control 1999Performance or Compliance?: Performance Audit and Public Management in Five Countries 1999Performance or Compliance?

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