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Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 March 1992

Abstract

Draws attention to a serious shortcoming associated with the usual audit models which use traditional techniques such as regression analysis. In general, previous studies have concentrated only on the impact of the resources used by an organization on its performance indicators, and have ignored the obverse impact of performance indicators on resource use. Yet, if performance indicators are to be effective, it is inevitable that, at least in the long run, they will induce political responses, often in the form of redirected use of resources. Develops concept of “negative political feedback” to elucidate this issue, and attempts to incorporate the phenomenon into the modelling procedure. The results are not encouraging; ends by questioning whether quantitative effectiveness audit is itself a worthwhile procedure for promoting effectiveness in public sector organizations.

Keywords

Citation

Smith, P. (1992), "Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing", Accounting, Auditing & Accountability Journal, Vol. 5 No. 1. https://doi.org/10.1108/09513579210008208

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited