Performance auditing and public sector management in Brunei Darussalam

Alaa‐Aldin Abdul Rahim A. Al Athmay (Department of Management, Marketing and Public Administration, University of Sharjah, Sharjah, United Arab Emirates)

International Journal of Public Sector Management

ISSN: 0951-3558

Publication date: 3 October 2008

Abstract

Purpose

The paper seeks to explore the argument for performance auditing and its place in financial management in the Brunei public sector.

Design/methodology/approach

The paper draws on the literature on financial management, the author's own experience teaching public sector financial management in Brunei, and interviews with audit staff in Brunei.

Findings

Although performance auditing is envisaged in the legislation, the main thrust of auditing is still on financial and procedural compliance; the paper discusses why this is so and in what circumstances it might change.

Practical implications

Examining the experience of performance auditing in Brunei case shows the nature of the contextual factors which underlie the performance‐oriented approach which is assumed in the new public management, and the implications for its application outside the western liberal democratic world.

Originality/value

The value of the paper lies in clearly delineating the nature of the change which the implementation of performance auditing would mean in Brunei public sector and the implications for non‐western countries, particularly oil economies.

Keywords

Citation

Alaa‐Aldin Abdul Rahim A. Al Athmay (2008) "Performance auditing and public sector management in Brunei Darussalam", International Journal of Public Sector Management, Vol. 21 No. 7, pp. 798-811

Download as .RIS

DOI

: https://doi.org/10.1108/09513550810904578

Publisher

:

Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.