QUT ePrints

An impeditive administrative culture? The legacy of Australia's first Auditor-General on the Australian Audit Office

Wanna, John & Ryan, Christine M. (2003) An impeditive administrative culture? The legacy of Australia's first Auditor-General on the Australian Audit Office. Australian Journal of Politics and History, 49(4), pp. 469-480.

View at publisher

Abstract

This historical study offers an historical narrative of the Australian Audit Office from its formation in 1901 until the end of the term of Australia's first Auditor-General in 1925. The Audit Office was created to assist the government in discharging and reporting on its accountability for the economical use of resources. The model under which the Office was created was one based on small government where a minimalist role for the Office was envisaged. Accordingly, the initial Audit Act dictated a detailed audit methodology. However, the expansion of Commonwealth activities due to the outbreak of the First World War, the realities of a decentralised Commonwealth administration and the more commercial activities of government created numerous problems for both the Office and government. The Auditor-General was unable, or unwilling, to adapt his audit methodologies to suit the changing circumstances of Australian public administration and the Audit Office increasingly fell into an audit backlog. Relations with the executive periodically became strained over these matters prompting intervention by subsequent governments. This early period is important historically as it provides a window through which to view the development of the public sector audit function and its contribution to an efficient public sector. In addition, the events of this period illustrate the importance of relations between the Audit Office and the government, and the role of the Auditor-General in contributing to an efficient public administration.

Impact and interest:

1 citations in Scopus
Search Google Scholar™
1 citations in Web of Science®

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

299 since deposited on 24 Feb 2006
46 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 3604
Item Type: Journal Article
Keywords: Australia, Auditor, General, Administrative Culture, Auditing
DOI: 10.1111/j.1467-8497.2003.00309.x
ISSN: 1467-8497
Subjects: Australian and New Zealand Standard Research Classification > HISTORY AND ARCHAEOLOGY (210000) > HISTORICAL STUDIES (210300)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2003 Blackwell Publishing
Copyright Statement: The definitive version is available at www.blackwell-synergy.com
Deposited On: 24 Feb 2006
Last Modified: 29 Feb 2012 23:00

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page