The contents of the National Audit Office of Finland performance audits, 2001–2016: An interpretive study with computational content analysis

PurposeThe purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF) performance audit reports and foremost changes in these patterns.Design/methodology/approachWithout ex ante resear...

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Veröffentlicht in:	Journal of public budgeting, accounting & financial management accounting & financial management, 2020-01, Vol.32 (1), p.49-66
Hauptverfasser:	Ahonen, Pertti, Koljonen, Juha
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Auditing Audits Compliance auditing Content analysis Financial management Fiscal policy Hypotheses Legislatures Management audits Parliamentary systems Performance management Philosophy of science Public sector Steering systems
Online-Zugang:	Volltext
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