Search results

This scoping review article aimed to systematically search the literature on the use, purpose and barriers of information and communication technology (ICT) for culturally and linguistically diverse (CALD) older adults in the host country. The review also conducted a search for literature on programs that aim to develop digital literacy skills for CALD older adults.

A scoping review approach was utilized to identify and search the available literature, and to map the key concepts. A total of 23 relevant articles were included following a systematic search across seven databases.

The review suggests that CALD older adults use ICT for various purposes, including social interaction, health management, information gathering, immigration, everyday routines and leisure. The barriers faced by these older adults in using ICT encompass fear and limited knowledge, language issues, lack of interest, limited access to technology and health concerns. The existing training programs focus on enhancing self-efficacy and confidence and promoting attitudinal changes toward ICT.

Despite the presence of empirical studies, few scoping or systematic reviews have focused on CALD older adults and technology. Research developments related to the technology use of CALD older adults and associated training programs have been fragmented and sporadic, resulting in gaps in the evidence base. This review fills such a gap to better understand the research status connected to CALD older people’s technology adoption and use.

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.