Riksrevisionen as an Agent of Change in Swedish Public Administration
AbstractThis paper explores the impact of the performance audits of a national audit oﬃce, Sweden’s Riksrevisionen, on the public administration it audits. It does so by investigating how the auditee perceives their relationship with the auditor in terms of accountability and consulting with the aim to explore the role of the national audit oﬃce as an agent of change in the entities of the public administration. Riksrevisionen is found to take a consulting approach in their performance audits and the stronger the relationship is perceived as consulting, the higher the propensity to change. The same relationship is found with regard to the accountability relationship when the accountability pressure is perceived internally in the organization. When the accountability pressure is external no relationship with change can be corroborated.