Some thoughts on a system for the performance audit of the operational stage of long term partnerships with the private sector for the provision of public sector services

J. Broadbent, L. English, James Guthrie, R. Laughlin

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

Abstract

Increasingly, governments use the private sector to deliver public services, creating a significant need for a method of evaluation. While there is copious detailed guidance on contract design, contract negotiation and contract completion and even the early operational stage of these 'private provision of public service' arrangements, there is little to no guidance on the mature operational stage. This paper considers the development of a theoretically and empirically based post project evaluation model. In developing a model, the researchers firstly find that Economy, Efficiency and Effectiveness (the 3Es) are key for assessing value for money in private provision of public service arrangements and these concepts are central to any performance audit. The nature of the 3Es is, however, dependent on the context of the activity under review. In order for evaluation to be effective, the 3E and their context must be defined and outlined in the initial contract phase. Secondly, two audit roles need to be recognised and undertaken. These are the watchdog, in which information is provided to parliament and the public to establish accountability, and the sheepdog, in which public bodies are shepherded towards improved performance. These two roles must both be present in undertaking performance audits. These audit roles require dialogic evaluation in which the auditor acts as a 'critical interpreter', involved in active discourse with the actors, concerned about the success of the project being evaluated but, at the same time, able to 'interpret' and 'confront'.
Original languageEnglish
Title of host publication2009 AFAANZ conference
Subtitle of host publicationpapers
Place of PublicationAdelaide, South Australia
PublisherAccounting and Finance Association of Australia and New Zealand
Pages1-25
Number of pages25
Publication statusPublished - 2009
Externally publishedYes
EventAccounting and Finance Association of Australia and New Zealand Conference (2009) - Adelaide
Duration: 5 Jul 20097 Jul 2009

Conference

ConferenceAccounting and Finance Association of Australia and New Zealand Conference (2009)
CityAdelaide
Period5/07/097/07/09

Fingerprint Dive into the research topics of 'Some thoughts on a system for the performance audit of the operational stage of long term partnerships with the private sector for the provision of public sector services'. Together they form a unique fingerprint.

Cite this