Evolution of a public sector audit office: Evidence from the Republic of Fiji

The Office of the Auditor General, Republic of Fiji was founded in 1970 on audit principles and national laws inspired by its former British colonial power. The Fijian Office operates in a challenging national context of coup‐determined regimes, military authority and ethnically‐dividing social prac...

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Bibliographic Details
Published in:Financial accountability & management 2022-11, Vol.38 (4), p.483-511
Main Authors: Nath, Nirmala, Van Peursem, Karen A., Lowe, Alan
Format: Article
Language:English
Subjects:
Audit
Audit Office
Institutionalization
International taxation
Public sector
Republic of Fiji
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Summary:The Office of the Auditor General, Republic of Fiji was founded in 1970 on audit principles and national laws inspired by its former British colonial power. The Fijian Office operates in a challenging national context of coup‐determined regimes, military authority and ethnically‐dividing social practices. The purpose of this study is to uncover the processes and dynamics that explain how this Office remains a stable institution despite its challenging environment. We seek to understand how members of Fiji's Office of the Auditor General comprehend their role, find meaning in their actions and negotiate their authority in the context of powerful others. Our approach is qualitative and employs data from 28 interviews conducted over 12 years and historical documents. Our findings take into account wider social processes and reveal that through shared commitment and international associationism the Office of the Auditor General comes to absorb the norms and values of its westernised professional organizations. The contribution of the study is in revealing how external professional bodies and an empowered internal rationale can construct an institutional discourse that offers the potential for social stability even where local resistance is strong.
ISSN:0267-4424
1468-0408
DOI:10.1111/faam.12274