Application of Critical Systems Thinking to Performance Auditing Practice at the Indonesian Supreme Audit Institution: Issues and Challenges

Agus Irawan, Janet McIntyre

    Research output: Contribution to journalArticle

    Abstract

    The paper explores the reframing of performance auditing practice based on a critical systemic approach using critical systems heuristics or 'if-then' thinking. The critical systems heuristics approach is applied to enhance public accountability in Indonesia. The paper aims to apply critical systemic thinking to the following area of concern: How can accountability be enhanced? A case is made for developing and extending current performance auditing processes to take into account well-being stocks for current and future generations in Indonesia. The aim is to discuss the current challenges facing auditing and to suggest alternatives in order to make some policy suggestions as to how to reframe the performance auditing practice with regard to the following: (i) to what extent the environmental aspect on performance auditing is perceived by the auditors and (ii) how the current practice of performance auditing could be improved to promote better accountability?

    Original languageEnglish
    Pages (from-to)24-44
    Number of pages21
    JournalSystems Research and Behavioral Science
    Volume33
    Issue number1
    Early online date2014
    DOIs
    Publication statusPublished - 1 Jan 2016

    Keywords

    • Critical systems thinking
    • Expanded pragmatism
    • Performance audit
    • Supreme Audit Institution

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