 下载
 收藏
该文档贡献者很忙，什么也没留下。
 下载此文档
正在努力加载中...
【精品】IFRS1-First-time Adoption of IFRS首次采用国际财务报告准则(Issued in Nove.
下载积分：780
内容提示：ifrs准则 国际会计准则 ifrs ifrs和ias ifrs13 ifrs 10 ifrs中文版 ias ifrs ifrs9
文档格式：PDF|
浏览次数：1|
上传日期： 12:23:20|
文档星级：
该用户还上传了这些文档
官方公共微信
下载文档:【精品】IFRS1-First-time Adoption of IFRS首次采用国际财务报告准则(Issued in November 2008).PDFDanielle Morin*
INTRODUCTION
In& 1977, the Auditor General of Canada& ^ already a seasoned auditor of financial statements and of operational compliance with laws, regulations, and directives ^ had a new tool added to his kit: the value for money (VFM)1 audit. Other Canadian provinces followed suit, including Quebec where the Auditor General has been doing VFM audits since 1985. The advent of the VFM audit led auditors into totally new territory to them, for they were henceforth called on to evaluate just how economical, effective, and efficient the management of the organizations they audited actually was. Auditors had never before been so closely involved in the management of public bodies.
The role of Auditors General is to assist and support the process of public administration and to add value by improving the people's confidence in their system of governance. For example, their work may, from time to time, negatively affect public trust in a particular institution or administration, but the very existence of this work and its ability to examine and report publicly and independently should give the public some assurance concerning the overall system.
As a rule, Auditors General follow-up on the findings of their VFM audits two to three years after their original report, devoting a section of their periodic reports to such reviews. The concerns expressed in these sections usually examine whether the auditor's recommendations have been followed or not. While useful, such reports only reveal whether or not the auditor's recommen they give little indication as to what real influence the auditor has had on the state of affairs in the organizations audited.
Does the Auditor General make any real difference in public administration through VFM audit practice? There is, to date, no clear response to this question. However, auditors tend to equate the success of the VFM audit with whether or not their recommendations have been followed, taking for granted implicitly that operations in the institution audited will, consequently, either
* The author is Assistant Professor at Ecole des Hautes Etudes Commerciales, Montreal, Canada.
Address for correspondence: Danielle Morin, Assistant Professor, Ecole des Hautes Etudes Commerciales, 3000 Chemin de la Cote Ste-Catherine, Montreal, Quebec, Canada H3T 2A7. e-mail : Danielle.Morin@hec.ca
&Blackwell Publishers Ltd.
Cowley Road, Oxford OX4 1JF, UK
and 350 Main Street, Malden, MA 02148, USA.&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 99
100&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& MORIN
have improved or deteriorated accordingly. It is important to recall that these hypotheses have never been empirically tested. Pollitt et al. (1999, p. 180) have found that the proportion of recommendations in VFM audit reports accepted by government is the most common measure of impact used by the UK National Audit Office, the Swedish Riksrevisionsverket (RRV) and the Dutch Algemene Rekenkamer& (AR). Power& (1994a) argues that, as it is difficult to judge the success or failure of auditing, it will always be tempting to exaggerate its benefits. He is surprised to observe the extent to which our societies blindly invest in auditing services, believing them necessarily to be guarantees of effectiveness (Power, 1994b, p. 307). Moreover, he finds that auditing performance is far from being free of any ambiguities, contrary to conventional beliefs (p. 313).
Ever since the 1990s, most of Canadian and Quebec public institutions have been under scrutiny for their usefulness and performance. In the same vein, the effectiveness of the VFM audit as an instrument to control and improve public administration should not be taken for granted. My doctoral thesis2 examined the relations between Auditors General and auditees during six VFM audits performed in the governments of Canada and Quebec. One of the key findings of my thesis was that the VFM audit could be perceived as a social& influence& process& which& takes& on& its& full& meaning& through& the relationship arising between the source of influence, namely the auditor, and the target of influence, namely the auditee. In their attempt to influence auditees, auditors use persuasion and dissuasion as modes of influence, while using warning and advice as messages. In exploring the VFM audit as a social influence process, I examined the conditions that could make the difference between a VFM audit that would result in long-term improvement and one that would ultimately prove to be ineffective. My research identified& 14 performance& indicators& for& the& VFM& audit& and& 11& factors& of& success& in influencing auditees. The present paper focuses on this particular aspect of my doctoral thesis. I shall first explain the conceptual and methodological bases of my research and then present its findings.
CONCEPTUAL FRAMEWORK
The value for money (VFM) audit implies an interaction between auditors and auditees. From the adopted point of view, a VFM audit constitutes an attempt& by& the& auditor& to& influence& the& management& of& the& audited organization. On the one hand, the auditor, who is the source of the influence, tries to induce changes in the auditee's job performance. On the other hand, the auditee, who is the target of influence, must decide whether or not he will comply with the auditor's influence attempt.
The definition of influence as `the inducement of change' (March, 1955, p. 434) is the starting point of my reflection. Parsons& (1963, p.& 42) defined
& Blackwell Publishers Ltd 2001
VALUE FOR MONEY AUDIT ON PUBLIC ADMINISTRATIONS
influence as `ways of getting results in interaction.' Parsons has gone further by defining four ways in which influence can be exerted: persuasion, deterrence (dissuasion), inducement, and activation of commitments& (p.& 43^45). My research& revealed& that& auditors& were& more& likely& to& use& persuasion& and dissuasion than the two other ways of influence in their relations with auditees. Tedeschi (1972) made an extensive review of the literature, based on which he and his co-authors then constructed their model of the social influence process. I have adapted their model to VFM audit practice by inserting the modes of influence identified by Parsons.
The Characteristics of the Source of Influence
Tedeschi, Bonoma and Schlenker (1972) identify four characteristics of the source of influence likely to be of interest in the influence process: the status and prestige of the source, on the one hand, and the attraction and esteem for the source, on the other hand. The authors define the status of the source as the `authority associated with a role position' (p. 381). They postulate that:
high status should authenticate or bias upwards the subjective probability component of a message and hence facilitate the effectiveness of all of the influence modes, as long as the communications are perceived as relevant by the target (p. 389).
To draw a parallel with the VFM audit function, the auditor's status might have& an& impact& on& his& effectiveness& in& carrying& out& an& audit.& First,& the auditor's position as a representative of the Auditor General, and, second, the recognition of auditing as a control function are both likely to enhance the authority of the auditor vis-a-vis the auditee.
Borrowing& from& political& science,& Tedeschi,& Schlenker& and& Lindskold (1972, p. 306) define the source's prestige in terms of perceived power. From the authors' standpoint, `high prestige should be positively related to both the frequency and the success of influence attempts' (p. 306). In a VFM audit context, the auditor's prestige could be related, for instance, to his skill in highlighting important deficiencies in the organization being audited and his intentions regarding the publication of his findings.
Attraction to the source is likely to increase the influenceability of a target (Tedeschi, Bonoma and Schlenker, 1972, p. 381). The authors reach the conclusion that a target could tend to overestimate the probability of receiving rewards and achieving goals when he is interacting with a source whom he likes& (p.& 372). My review of the literature came across the traditional suspicion which has invariably shadowed the auditor/auditee relationship.& For& the& auditee,& this& suspicion& may& arise& from& his& past experiences with auditors or, in the absence of any personal experience, from the perception of the audit function as a control tool or as a threat to himself and/or to the organization for which he works. If the auditee is moderately or highly suspicious of the auditor, he might dislike the auditor
& Blackwell Publishers Ltd 2001
102&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& MORIN
and this is likely to have an impact on the effectiveness of the auditor's influence attempts.
Esteem for the source is defined as `the degree of respect granted to the source by the target' (Tedeschi, Bonoma and Schlenker, 1972, p. 398). This respect is linked to `the real ability, native intelligence, or special experience of the referent person' (p. 398). That is to say, esteem is strongly related to the expertise of the source, including `the value of, availability of, and ability to provide help or information' (p. 398).
The Characteristics of the Target of Influence
Tedeschi and Bonoma (1972, p. 40) conclude that the means employed by the source and the characteristics of the source are not the only decisive factors in the effectiveness of an influence attempt. In fact, the target must possess a suitable motivational base disposing him to comply. Kelman& (1961) has postulated& that& the& target& can& have& three& reactions& under& an& influence attempt :& compliance, &identification& and& internalization.& Compliance& is exhibited by targets who want a favourable response from the source, such as delivery of a reward or removal of a punishment& (p.& 62). Identification behaviours occur when targets want to maintain their relationship with the source and compliant behaviour will help cultivate the desired relationship (p.& 63). Internalization consists in complying with the source's influence because the resulting changes would be consistent with the target's existing value system (p. 65).
Compliance and internalization are more likely to be seen in auditees than identification. Therefore, the success of an influence attempt should not be considered& a& guarantee& that& management& will& improve.& It& would& be worthwhile& to& go& further& and& explore& why, for& instance,& managers have accepted and implemented auditors' recommendations: is it because they believe that the auditor's recommendations were in the best interest of the organization or is it because, by doing so, they avoided considerable problems for themselves and their organization?
The target cognitions are related to `the generalized expectancies which individuals develop through , the social learning processes'& (Tedeschi and Bonoma,& 1972,& p.& 32).& Therefore,& the& target's& level& of& self-esteem& is& a determining factor, and the extent to which the target feels that he is in control will have a definitive impact on the success of the influence attempt.
The target's force of resistance will be contingent on his ability and intent. If the target estimates that his personal ability exceeds the difficulties imposed by the source, the target is likely to resist the source's influence (Tedeschi and Bonoma, &1972,& p.& 35).& The& authors& conclude& that& the& targets& have& many alternatives to compliance or noncompliance in an influence attempt. These include withdrawal, alternate social relations, coalition formation, and status conferral (p. 40).
& Blackwell Publishers Ltd 2001
VALUE FOR MONEY AUDIT ON PUBLIC ADMINISTRATIONS
The perception of the legitimacy of the source's attempt at influence is another factor which will be taken into account by the target in his decision whether to comply or not. The target feels that he ought to comply when the source is legitimate (Tedeschi and Bonoma, 1972, p. 38). The target then agrees to suspend his own judgement and to endorse the source's views without needing to be convinced.
Types of Messages
Tedeschi,& Schlenker& and& Lindskold &&& (1972)& have& classified& the& types& of
messages by focusing upon the source's intentional influence attempts, and this approach corresponds to the context within which the auditor usually exerts his influence, that is to say, in a direct relation with the auditee. They group the types of messages according to whether the source does or does not control the reinforcements which shape the target's behaviour (p. 292). As for the& relevance& of& those& types& of& message& to& the& VFM& audit& context,& an important characteristic of the auditor's role in VFM audits is that they have no control over rewards or punishments. Auditors present their findings in
they also formulate recommendations aimed at correcting the problems observed. But, the implementation of those recommendations is up to the auditees. The two types of messages therefore possible are the warning and the advice. A warning refers to `environmental contingencies involving probable punishments for the target, which the source communicates to the target& in& an& attempt& to& influence& him' (p. 292).& An& advice& refers `to
environmental& contingencies& involving& rewards& for& the& target'& (p.& 293). However, in both cases, the source does not control rewards or punishments.
Triggers of the Social Influence Process
Studies exist on internal auditing, focusing, in particular, on its perception by the auditee, its behavioural effects on auditees, and its potential role as an instrument of managerial control (Churchill, Cooper and Sainsbury, 1964; Churchill and Cooper,& 1965; Churchill,& 1967; Churchill and Teitelbaum, 1967; and Churchill et al., 1977). Those studies have highlighted four separate but interrelated elements which trigger the influence process: anticipation of the& audit,& interaction& with& the& auditor& during& the& audit (the& audit
occurrence),&&& findings&&& mentioned&&& in&&& the&&& auditor's&&& report,&&& and recommendations formulated by the auditor in his report. I propose a fifth element which, in my opinion, is important but has not been mentioned in those studies. It is the follow-up by the auditor after a VFM audit.
Churchill, Cooper and Sainsbury& (1964) report that their research has shown that the anticipation effect will play a role even when there is no direct link& between& the& auditor's& observations& and& the& existing& performance evaluation system (p. 257). This is mainly seen in auditees' tendency to behave
& Blackwell Publishers Ltd 2001
104&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& MORIN
in& ways& that& conform& with& auditors'& criteria& (p.& 257).& The& scope& of the anticipation effect would probably depend on the type of audit planned and the category of personnel involved. For example, some people, overcome with anxiety about the upcoming audit, might even go so far as to do things potentially detrimental to themselves and their institution (pp. 258^59).
Hatherly& and& Parker& (1988)& conducted& an& exploratory& study& of& some aspects of the VFM audit practiced by legislative auditors in Australia. They were interested in such things as discovering the reasons why auditees reject the recommendations formulated by auditors. The reason most often cited by auditees was that, in their view, things were already going reasonably well given circumstances which were often beyond their control. Auditees also complained that the recommendations would be hard to apply in reality. In several cases, they stated that the auditor was not aware that compensatory controls existed or that the recommendations aiming at efficiency would prevent the achievement of objectives (effectiveness) or vice versa.
McKanna (1987) proposes an approach which would enable the auditor to succeed in his attempt to influence the auditee. McKanna states that the auditor must adapt his leadership style to the auditee's level of maturity which, in the auditing context, will have nothing to do with his age or with his ability to meet his obligations. The author is referring rather to the auditee's& skills& and& open-& to& a& particular& manager's& level& of expertise or to the knowledge possessed of a specific area. If the auditee has a low level of maturity, the auditor would do well to adopt a `telling' style of leadership which is, in essence, more authoritarian, directly instructing the auditee as to how a task should be performed. To make his point, McKanna cites the example of the manager who agrees that existing controls are inadequate but has no clear idea of how to improve the situation. This manager will then turn to the auditor for guidance. Selling style of leadership& usually& works& best& with& auditees& whose& level& of& maturity& is moderately low. The auditor should then try using logic to persuade the auditee to accept the observations and recommendations being proposed. This might, for example, be the case with the manager of an engineering division who is reluctant to adopt a new budgetary process recommended by the auditor. To give his recommendation more `sales appeal', the auditor could use quantitative methods with which the manager is already familiar. Participating style of leadership would be the right tack for auditees with relatively high maturity, those who are competent but who, for some reason, lack the motivation to correct the shortcomings discovered. Here, the auditor is called on to work with the manager to find the best means of correcting the deficiencies. Finally, delegating style of leadership will work with auditees exhibiting a high level of maturity. In this case, the auditor can be quite sparing in the directives and support he gives, for the auditee will know what action to take once the deficiency has been identified. This auditee will need neither instructions nor support.
& Blackwell Publishers Ltd 2001
VALUE FOR MONEY AUDIT ON PUBLIC ADMINISTRATIONS
Barefield (1975) did a study on the impact of the frequency of internal audits on auditees' compliance with prescribed internal controls. He also tested the hypothesis that the auditee's distrust of the auditor would grow with any increase in the frequency of audits (p. 61). Though his data contradicted this hypothesis, Barefield feels that his results merit further research before drawing a final conclusion. Barefield also tested the hypothesis suggesting that the frequency with which auditees fail to perform in compliance with internal controls will vary inversely with the frequency of audits (p. 46). The findings show a certain improvement& in& the& compliance& of& auditees& following& the& audit,& but& this improvement falls far short of the level reflected in the behaviour model of the auditee which Barefield used in developing his working hypotheses (p. 56).
In light of the above, it would seem simplistic to keep pretending that the success or failure of auditors' attempts to influence auditees during a VFM audit& can& be& established& based& solely& on& whether& the& recommendations formulated& were& followed& or& not.& Though& this& may& be& an& important performance indicator, my research has allowed me to identify several other indicators which make it possible to draw a more enlightened conclusion as to the outcome of auditors' attempts to influence auditees.
RESEARCH DESIGN
The multiple case study was the methodology retained& for this research project. It includes six VFM audits (my six case studies) performed by the Auditor General of Quebec and the Auditor General of Canada in 1995 and 1996. Below is a list of the audits under study:3
Report of the Auditor General of Quebec to the National Assembly for
Chapter 12 Student Financial Assistance Programme ^ Sector-related study conducted in the Department of Education (non official translation) ^ December 1995.
Report of the Auditor General of Quebec to the National Assembly for
Volume II ^Chapter 4 ^ Government action related to community centres for health and social services and to mental health ^ Study conducted in the Department of Health and Social Services and in three regional boards (non official translation) ^ November 1996.
Report of the Auditor General of Quebec to the National Assembly for
Volume II& ^ Chapter& 8 Programme of water purification ^ Study conducted in the Department of Municipal Affairs (non official translation) ^ November 1996.
Reportof theAuditor General of Canada
Chapter 2 ^EnvironmentCanada:ManagingtheLegacyofHazardousWastes ^May1995.
Reportof theAuditor General of Canada
Chapter 4 ^ Health Canada: Management of the Change Initiative at Health Protection Branch ^ May 1995.
& Blackwell Publishers Ltd 2001
106&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& MORIN
Reportof theAuditor General of Canada
Chapter 22 ^ Human Resources Development Canada: Support forTraining ^ November 1995.
For each of the six VFM audits examined, I selected respondents from the audited organization (auditees) and the auditors general's offices (auditors). Interviews and the analysis of documentation were my two main sources of evidence. Of a total of 81 interviews, 41 were conducted with auditees, 38 with auditors and 2 with representatives of parliamentary bodies in Quebec and Ottawa. I performed a qualitative content analysis of interviews and documentation gathered. This content analysis consists in identification, codification and categorization of the main trends that emerge in the data. The foundations of my approach have been borrowed from Strauss and Corbin (1990) and Miles and Huberman (1994). I used two coding techniques proposed by Strauss and Corbin according to grounded theory: open coding, which consists in breaking down, examining, comparing, conceptualizing and categorizing data, along with axial coding, which entails a set of procedures whereby data are p
　 |　 　 | 　　 | 　
版权所有：@ 智尚代写联盟 电话：1 客服QQ：
地址：广东中山市学院路1号 邮编:528402 技术支持：安徽三户网络 皖ICP备号