Professionalizing Public Administration and the Impact of Performance Audit on Public Organizations in Tanzania
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Published:
Aug 30, 2022
Keywords:
Auditees, Financial Audits, Internal Control Systems, Performance Auditing
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Abstract
This article examines the impact of performance audits on public organizations in Tanzania using the Tanzania Public Service College as a case study. The study subscribes to an interpretive research paradigm, which allowed for adopting a qualitative approach to understand participants' perceptions thoroughly. Documentary findings from audit reports between 2010-2017 have collaborated with 32 interviews from the respondents who participated in the auditing process over the study period. The study findings are linked to the independent factors identified in the literature on the quality of the information in audit reports and the impact of audit investigations. The article concludes that the impact of performance audits depends on whether auditees agree with recommendations. Notably, the article argues that fundamental changes can be realized in the presence of strong internal control systems. The role of collaboration and trust, parliament, media, and auditors’ expertise in ensuring the impact of performance audits were also highlighted. Finally, theoretical and practical recommendations are drawn, and study limitations and areas for future research are highlighted.
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How to Cite
Ramadhani Marijani, & Prof D B (Vain) Jarbandhan. (2022). Professionalizing Public Administration and the Impact of Performance Audit on Public Organizations in Tanzania. PanAfrican Journal of Governance and Development (PJGD), 3(2), 85-112. https://doi.org/10.46404/panjogov.v3i2.3941
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Research-based/ Original Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
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Abd Manaf, A. N. (2010). The Impact of Performance Audit: The New Zealand Experience (Master’s Thesis). Victoria University of Wellington.
Adams, B. G. (1993). Ethics and the chimera of professionalism: The historical context of an oxymoronic relationship. American Review of Public Administration, 23(3), 117–139.
Alwardt, Y. A. (2010). External auditors and clients: An Investigation of perceptions of value for money (Vfm) audit practices in the U.K. public sector (Doctoral thesis). University of Westminster.
Amara, S. . (2014). Performance Auditing in the Libyan Public Sector. Economics and Business Journal, 6(3), 153–179.
Appleby, P. . (1952). Appleby, P.H. (1952). Morality and Administration in Democratic Government. Louisiana State University Press. Baton Rouge: Louisiana State University Press.
Bawole, N. J., & Mohammed, I. (2015). Contesting Claims on Measuring Performance in the Public Sector Using Performance Audits: Evidence from the Literature. Public Organizational Review, 16(3), 285–299.
Bovens, M. (2007). Analysis and assessing accountability: A conceptual framework. European Law Journal, 13, 447–468.
Bovens, M. (2010). Two concepts of accountability as a Virtue and as Mechanisms. West European Politics, 33(5), 946–967.
Brown, E. ., & Ralph, C. (1980). Auditing and Public Administration: The Unrealized Partnership. Public Administration Review, 40(3), 259–265.
Cloete, J. J. . (1967). Introduction to Public Administration. Pretoria: JL Van Schaik (Pty) Ltd.
Dahl, R. (1947). The science of Public Administration: Three problems. Public Administration Review, 7(1), 1–11.
Desmedt, E., Morin, D., Pattyn, V., & Brans, M. (2017). Impact of Performance Audit on the Administration: A Belgian Study (2005-2010). Managerial Auditing Journal, 32(3), 251–275.
Di Maggio, J. ., & Walter, W. . (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147–160.
Dwiputrianti, S. (2011). Effectiveness of Public Sector Audit Reports in Indonesia(Preceding and Following Audit Reform (Doctoral Thesis). Australian National University.
Fukuyama, F. (2012). The Origins of Political Order from Pre-human Times to French Revolution. New York: Farrar, Straus and Giroux.
Funnel, W., & K., C. (1998). .Public Sector Accounting and Accountability in Australia. Sydney: University of New South Wales.
Garrett, E. J. (1993). Public administrators and policy implementation-a social work perspective. International Journal of Public Administration, 16(8), 1247–1263.
Gulick, L., & L., U. (Eds.). (1937). Papers on the Science of Administration. New York: Institute of Public Administration.
Gustavson, M. (2012). (2012). Auditing the African State: International Standards and Local Adjustments (Doctoral Dissertation). University of Gothenburg.
Hamburger, P. (1989). Efficiency auditing by the Australian Audit Office: Reform and Reaction under Three Auditors-General. Accounting, Auditing and Accountability., 2(3), 3–21.
Hercok, A. (1989). Australian International Development Assistance Bureau. In B.Craig (Ed.), Public Sector Management Series. New York: Center for Pacific Development and Training.
Holmberg, S. B. R., & Nasiritousi, N. (2009). Quality of the Government: What you Get. Annual Review of Political Science., 12(1.), 135–161.
INTOSAI. (2013). ISSAI 300–Fundamental Principles of Performance Auditing. Retrieved April 1, 2019, from INTOSAI, Vienna website: http://www.issai.org/media/69911/issai-300-english.pdf.Downloaded 10.5.2019
Janousek, L. C. (2017). In Proximity to Professionalism: A Regional Analysis of Master of Public AdministrationProgrammesand Local Government Management. Journal of Public Affairs Education, 23(1), 591–610.
Jordaan, J. (2013). Public Financial Performance Management in South Africa: A Conceptual Approach (DoctorialThesis). University of Pretoria.
Justesen, L., & Skaerbek, P. (2010). Performance Auditing and the Narrating of a New Auditee Identity. Financial Accountability and Management., 3(26), 325–443.
Kells, S. (2011). The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions. Australian Accounting Review., 59(21), 383–396.
Kells, S., & Hodge, G. (2009). Public Sector PerformanceAuditing: Reconceptualizing the task. Journal of Contemporary Issues in Business and Government., 15(2), 33–60.
Kostadinova, P. (2015). Improving the transparency and accountability of E.U. institutions: The impact of the office of the European Ombudsman. Journal of Common Markets Studies, 53, 1077–1093.
Larson, M. S. (1977). The rise of Professionalism: A Sociological Analysis. Berkeley: University of California Press.
Lee, M. (2017). Trying to Professionalize Expert Knowledge (Part II): The Short Life of the Public Administration Service, 1933-2003. Public Voices Journal, 15((1), 28–45.
Locke, C.H., Ismail, S., & F.A., H. (2016). The perceptions of public auditors on performance audit in Malaysia: An exploratory study. Asian Review of Accounting, 24.(1), 90–104.
Lonsdale, J., & Bechberger, E. (2011). Learning in an accountability setting. In J. Lonsdale, P. Wilkins, & T. Ling. (Eds.), Performance Auditing: Contributing to Accountability in Democratic Government. (pp. 268–288). Cheltenham: Edward Elger.
Malanga, A. (2019). Tanzania Parliament resolves to stop working with the Controller and Auditor General Professor Assad. Retrieved April 1, 2019, from The Citizen website: HTTPS:www.the citizen.co.tz/News/1840340-5052894-byp15y/index.html.
Malkin, J., & A, W. (1991). Why the Traditional Distinction Between Public and Private Goods Should Be Abandoned. Journal of Theoretical Politics, 3(4), 355–378.
Marijani, R. (2018). Validating a Model for Assessing the Performance of Public Sector Organisations (PSOs): A Rapid Assessment of Tanzania Public Service College (TPSC). Administration Publica., 26(1), 123–144.
Mauro, P. (1995). Corruption and Growth. Quarterly Journal of Economics, 110(3), 681–712.
Meyer, W. J., Boli, J., George, M. T., & Ramirez, F. O. (1999). World Society and the Nation State.. TheAmerican Journal of Sociology, 103(1), 144–181.
Miles, M. B., & Hurberman, A. M. (1994). .Qualitative Data Analysis: An Expanded Sourcebook(2nd Ed.). Thousand Oaks: Sage Publications.
Mill, J. S. (2001). Consideration on Representative Government. Kitchener: Batoche Books.
Modell, S. (2009). Institutional research on performance measurement and management in the public sector accounting literature: A review and assessment. . Financial Accountability and Management., 25, 227–303.
Mollel, S. S. (2014). (2014). An Overview of the National Audit Office (NAOT).Presentation at the policy forum, April 24 2014. Dar es Salaam: Government printer.
Morin, D. (2001). Influence of Value for Money Audit on Public Administrations: Looking Beyond Appearances. Financial Accountability and Management, 17(2), 99–117.
Morin, D. (2003). Controllers or Catalyst for Change and Improvement: Would the Real Value for Money Auditor Please Stand Up? Managerial Auditing Journal, 18(1), 19–30.
Morin, D. (2014). Auditors General’s Impact on Administrations: A Pan-Canadian study (2001-2001). Managerial Auditing Journal, 29(5), 395–426.
Mosher, F. G. (1967). Democracy and the Public Service. New York: Oxford University Press.
Musgrave, R. A., & Musgrave, P. B. (1984). Public Finance in Theory and Practice. New York: McGraw-Hill Book Company. New York: McGraw-Hill Book Company.
Nalbandian, J. (1990). Tenets of Contemporary Professionalism in Local Government. Public Administration Review., 50(6), 654–662.
Nath, N., Van Peursem, K., & Lowe, A. (2005). Public Sector Performance Auditing: Emergence, Purpose and Meaning. Waikato.
National Audit Office of Tanzania. (2019). Performance Audit Report 2017/2018. Dar es Salaam: Government Printers.
Odia, J. O. (2014). Performance auditing and public sector accountability in Nigeria: The roles of Supreme Audit Institutions (SAIs). Asian Journal of Management Science and Education, 3(2), 102–109.
Olaoye, O. F., & Adedeji, Q. A. (2019). Performance Audit and Public Sector Budgetary Efficiency in Southwest Nigeria. Journal of Accounting, Business and Finance Research., 5(1), 17–22.
Pollitt, C. (2016). Advanced Introduction to Public Management and Administration. Cheltenham: Edward Elgar Publishing Limited.
Pollitt, C., & Bouckaert, G. (2004). Public Management Reforms: A Comparative Analysis. (2nd Ed). Oxford: Oxford University Press.
Pollitt, C., Girre, X., J., L., Mul, R., Summa, H., & Waerness, M. (1999). Performance or Compliance? Performance Audit and Public Management in Five Countries. Oxford: Oxford University Press.
Radcliffe, V. . (1998). Efficiency Audit: An Assembly of Rationalities and Programmes, Accounting. Organizations and Society, 23(4), 377–410.
Raghavulu, V. C., & Bose, C. P. B. (2010). Administrative Thinkers. New Delhi: Sterling Publishers Private Limited.
Raudla, R., Taro, K., Agu, C., & Douglas, J. W. (2016). The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia. Public Organization Review, 16(2), 217–233. https://doi.org/10.1007/s11115-015-0308-0
Reichborn-Kjennerud, K. (2013). Political Accountability and Performance Audit: The Case of the Auditor General in Norway. Public Administration, 91(3), 680–695.
Reichborn-Kjennerud, K. (2014). Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits. . International Journal of Public Administration, 37(10), 685–694.
Reichborn-Kjennerud, K., & Johnsen, A. (2015). Performance Audits and Supreme Audit Institutions’ Impact on Administration: The Case of the Office of Auditor General in Norway. Administration and Society., 50(10), 1422–1446.
Reichborn-Kjennerud, K., & Vabo, S. I. (2017). Performance audit as a contributor to change and improvement in public administration. Evaluation, 23(1), 6–23.
Rosa, P. C., & Morote, P. . (2016). The audit report as an instrument for accountability in local governments: a proposal for Spanish municipalities. International Review of Administrative Sciences., 82(3), 536–558.
Rosenbloom, D. H. (2001). History lessons for reinventors.. Public Administration Review, 61(2), 161–165.
Simon, H. (1946). The Proverbs of Administration. Public Administration Review., 6(1), 53–67.
Strauss, A., & Corbin, J. (1990). Basics of Qualitative Research: Grounded Theory Procedure and Techniques. Newbury Park: Sage Publications.
Streib, G. (2005). Revisiting the Case for Professionalising Public Administration. Georgia State University.
Talbot, C. (2010). Theories of Performance: Organizational and Service Improvement in Public domain. Oxford: Oxford University Press.
Taylor, F. (1911). The principles of scientific management. New York: Harper & Row.
Torres, L., Yetano, A., & Pina, V. (2016). Are Performance Audits Useful? A Comparison of E.U. Practices. Administration and Society, 51(3), 431–462.
Troupin, S. (2012). Professionalising Public Administration(s)? The Case of Performance Audit in Canada and the Netherlands (DoctorialThesis). Katholieke Universiteit Leuven.
United Republic of Tanzania. (1998). The Constitution of United Republic of Tanzania of 1977, Dar es Salaam: Government Printer.
Van Acker, W., & Bouckaert, G. (2018). The Impact of Supreme Audit Institutions and Ombudsmen in Belgium and Netherlands. Financial Accountability and Management, 35(1), 55–71.
Van Loocke, E., & Put, V. (2011). The Impact of Performance Audits: A review of the existing evidence. In J. Lonsdale, P. Wilkins, & T. Ling (Eds.), Performance Auditing: Contributing to Accountability in Democratic Government. . (pp. 248–267). Cheltenham: Edward Elgar Publishing.
Wachira, N. F. (2015). Promoting Professionalism in the Civil Service in Africa: Strategic Consideration. In G. Mutahaba (Ed.), Human Resource Management in African Public Sector: Current State and Future Directions. (pp. 133–172). Dar es Salam: Mkuki na Nyota Publishers Ltd.
Waldo, D. (1968). Public Administration. In D. Sills (Ed.), International Encyclopedia of Social Science (pp. 1–26.). New York: Free Press.
Weber, M. (1922). Economy and Society: An Outline of Interpretive Sociology. Berkeley: University of California Press.
White, L. D. (1926). Introduction to the study of Public Administration. New York: Macmillan.
Wilkins, P., & Lonsdale, J. (2007). Public Sector Auditing for Accountability: New Directions, New Tricks? In P. Wilkins & J. Lonsdale (Eds.), Making Accountability Work. New Brunswick: Macmillan.
Abd Manaf, A. N. (2010). The Impact of Performance Audit: The New Zealand Experience (Master’s Thesis). Victoria University of Wellington.
Adams, B. G. (1993). Ethics and the chimera of professionalism: The historical context of an oxymoronic relationship. American Review of Public Administration, 23(3), 117–139.
Alwardt, Y. A. (2010). External auditors and clients: An Investigation of perceptions of value for money (Vfm) audit practices in the U.K. public sector (Doctoral thesis). University of Westminster.
Amara, S. . (2014). Performance Auditing in the Libyan Public Sector. Economics and Business Journal, 6(3), 153–179.
Appleby, P. . (1952). Appleby, P.H. (1952). Morality and Administration in Democratic Government. Louisiana State University Press. Baton Rouge: Louisiana State University Press.
Bawole, N. J., & Mohammed, I. (2015). Contesting Claims on Measuring Performance in the Public Sector Using Performance Audits: Evidence from the Literature. Public Organizational Review, 16(3), 285–299.
Bovens, M. (2007). Analysis and assessing accountability: A conceptual framework. European Law Journal, 13, 447–468.
Bovens, M. (2010). Two concepts of accountability as a Virtue and as Mechanisms. West European Politics, 33(5), 946–967.
Brown, E. ., & Ralph, C. (1980). Auditing and Public Administration: The Unrealized Partnership. Public Administration Review, 40(3), 259–265.
Cloete, J. J. . (1967). Introduction to Public Administration. Pretoria: JL Van Schaik (Pty) Ltd.
Dahl, R. (1947). The science of Public Administration: Three problems. Public Administration Review, 7(1), 1–11.
Desmedt, E., Morin, D., Pattyn, V., & Brans, M. (2017). Impact of Performance Audit on the Administration: A Belgian Study (2005-2010). Managerial Auditing Journal, 32(3), 251–275.
Di Maggio, J. ., & Walter, W. . (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Review, 48(2), 147–160.
Dwiputrianti, S. (2011). Effectiveness of Public Sector Audit Reports in Indonesia(Preceding and Following Audit Reform (Doctoral Thesis). Australian National University.
Fukuyama, F. (2012). The Origins of Political Order from Pre-human Times to French Revolution. New York: Farrar, Straus and Giroux.
Funnel, W., & K., C. (1998). .Public Sector Accounting and Accountability in Australia. Sydney: University of New South Wales.
Garrett, E. J. (1993). Public administrators and policy implementation-a social work perspective. International Journal of Public Administration, 16(8), 1247–1263.
Gulick, L., & L., U. (Eds.). (1937). Papers on the Science of Administration. New York: Institute of Public Administration.
Gustavson, M. (2012). (2012). Auditing the African State: International Standards and Local Adjustments (Doctoral Dissertation). University of Gothenburg.
Hamburger, P. (1989). Efficiency auditing by the Australian Audit Office: Reform and Reaction under Three Auditors-General. Accounting, Auditing and Accountability., 2(3), 3–21.
Hercok, A. (1989). Australian International Development Assistance Bureau. In B.Craig (Ed.), Public Sector Management Series. New York: Center for Pacific Development and Training.
Holmberg, S. B. R., & Nasiritousi, N. (2009). Quality of the Government: What you Get. Annual Review of Political Science., 12(1.), 135–161.
INTOSAI. (2013). ISSAI 300–Fundamental Principles of Performance Auditing. Retrieved April 1, 2019, from INTOSAI, Vienna website: http://www.issai.org/media/69911/issai-300-english.pdf.Downloaded 10.5.2019
Janousek, L. C. (2017). In Proximity to Professionalism: A Regional Analysis of Master of Public AdministrationProgrammesand Local Government Management. Journal of Public Affairs Education, 23(1), 591–610.
Jordaan, J. (2013). Public Financial Performance Management in South Africa: A Conceptual Approach (DoctorialThesis). University of Pretoria.
Justesen, L., & Skaerbek, P. (2010). Performance Auditing and the Narrating of a New Auditee Identity. Financial Accountability and Management., 3(26), 325–443.
Kells, S. (2011). The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions. Australian Accounting Review., 59(21), 383–396.
Kells, S., & Hodge, G. (2009). Public Sector PerformanceAuditing: Reconceptualizing the task. Journal of Contemporary Issues in Business and Government., 15(2), 33–60.
Kostadinova, P. (2015). Improving the transparency and accountability of E.U. institutions: The impact of the office of the European Ombudsman. Journal of Common Markets Studies, 53, 1077–1093.
Larson, M. S. (1977). The rise of Professionalism: A Sociological Analysis. Berkeley: University of California Press.
Lee, M. (2017). Trying to Professionalize Expert Knowledge (Part II): The Short Life of the Public Administration Service, 1933-2003. Public Voices Journal, 15((1), 28–45.
Locke, C.H., Ismail, S., & F.A., H. (2016). The perceptions of public auditors on performance audit in Malaysia: An exploratory study. Asian Review of Accounting, 24.(1), 90–104.
Lonsdale, J., & Bechberger, E. (2011). Learning in an accountability setting. In J. Lonsdale, P. Wilkins, & T. Ling. (Eds.), Performance Auditing: Contributing to Accountability in Democratic Government. (pp. 268–288). Cheltenham: Edward Elger.
Malanga, A. (2019). Tanzania Parliament resolves to stop working with the Controller and Auditor General Professor Assad. Retrieved April 1, 2019, from The Citizen website: HTTPS:www.the citizen.co.tz/News/1840340-5052894-byp15y/index.html.
Malkin, J., & A, W. (1991). Why the Traditional Distinction Between Public and Private Goods Should Be Abandoned. Journal of Theoretical Politics, 3(4), 355–378.
Marijani, R. (2018). Validating a Model for Assessing the Performance of Public Sector Organisations (PSOs): A Rapid Assessment of Tanzania Public Service College (TPSC). Administration Publica., 26(1), 123–144.
Mauro, P. (1995). Corruption and Growth. Quarterly Journal of Economics, 110(3), 681–712.
Meyer, W. J., Boli, J., George, M. T., & Ramirez, F. O. (1999). World Society and the Nation State.. TheAmerican Journal of Sociology, 103(1), 144–181.
Miles, M. B., & Hurberman, A. M. (1994). .Qualitative Data Analysis: An Expanded Sourcebook(2nd Ed.). Thousand Oaks: Sage Publications.
Mill, J. S. (2001). Consideration on Representative Government. Kitchener: Batoche Books.
Modell, S. (2009). Institutional research on performance measurement and management in the public sector accounting literature: A review and assessment. . Financial Accountability and Management., 25, 227–303.
Mollel, S. S. (2014). (2014). An Overview of the National Audit Office (NAOT).Presentation at the policy forum, April 24 2014. Dar es Salaam: Government printer.
Morin, D. (2001). Influence of Value for Money Audit on Public Administrations: Looking Beyond Appearances. Financial Accountability and Management, 17(2), 99–117.
Morin, D. (2003). Controllers or Catalyst for Change and Improvement: Would the Real Value for Money Auditor Please Stand Up? Managerial Auditing Journal, 18(1), 19–30.
Morin, D. (2014). Auditors General’s Impact on Administrations: A Pan-Canadian study (2001-2001). Managerial Auditing Journal, 29(5), 395–426.
Mosher, F. G. (1967). Democracy and the Public Service. New York: Oxford University Press.
Musgrave, R. A., & Musgrave, P. B. (1984). Public Finance in Theory and Practice. New York: McGraw-Hill Book Company. New York: McGraw-Hill Book Company.
Nalbandian, J. (1990). Tenets of Contemporary Professionalism in Local Government. Public Administration Review., 50(6), 654–662.
Nath, N., Van Peursem, K., & Lowe, A. (2005). Public Sector Performance Auditing: Emergence, Purpose and Meaning. Waikato.
National Audit Office of Tanzania. (2019). Performance Audit Report 2017/2018. Dar es Salaam: Government Printers.
Odia, J. O. (2014). Performance auditing and public sector accountability in Nigeria: The roles of Supreme Audit Institutions (SAIs). Asian Journal of Management Science and Education, 3(2), 102–109.
Olaoye, O. F., & Adedeji, Q. A. (2019). Performance Audit and Public Sector Budgetary Efficiency in Southwest Nigeria. Journal of Accounting, Business and Finance Research., 5(1), 17–22.
Pollitt, C. (2016). Advanced Introduction to Public Management and Administration. Cheltenham: Edward Elgar Publishing Limited.
Pollitt, C., & Bouckaert, G. (2004). Public Management Reforms: A Comparative Analysis. (2nd Ed). Oxford: Oxford University Press.
Pollitt, C., Girre, X., J., L., Mul, R., Summa, H., & Waerness, M. (1999). Performance or Compliance? Performance Audit and Public Management in Five Countries. Oxford: Oxford University Press.
Radcliffe, V. . (1998). Efficiency Audit: An Assembly of Rationalities and Programmes, Accounting. Organizations and Society, 23(4), 377–410.
Raghavulu, V. C., & Bose, C. P. B. (2010). Administrative Thinkers. New Delhi: Sterling Publishers Private Limited.
Raudla, R., Taro, K., Agu, C., & Douglas, J. W. (2016). The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia. Public Organization Review, 16(2), 217–233. https://doi.org/10.1007/s11115-015-0308-0
Reichborn-Kjennerud, K. (2013). Political Accountability and Performance Audit: The Case of the Auditor General in Norway. Public Administration, 91(3), 680–695.
Reichborn-Kjennerud, K. (2014). Auditee Strategies: An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits. . International Journal of Public Administration, 37(10), 685–694.
Reichborn-Kjennerud, K., & Johnsen, A. (2015). Performance Audits and Supreme Audit Institutions’ Impact on Administration: The Case of the Office of Auditor General in Norway. Administration and Society., 50(10), 1422–1446.
Reichborn-Kjennerud, K., & Vabo, S. I. (2017). Performance audit as a contributor to change and improvement in public administration. Evaluation, 23(1), 6–23.
Rosa, P. C., & Morote, P. . (2016). The audit report as an instrument for accountability in local governments: a proposal for Spanish municipalities. International Review of Administrative Sciences., 82(3), 536–558.
Rosenbloom, D. H. (2001). History lessons for reinventors.. Public Administration Review, 61(2), 161–165.
Simon, H. (1946). The Proverbs of Administration. Public Administration Review., 6(1), 53–67.
Strauss, A., & Corbin, J. (1990). Basics of Qualitative Research: Grounded Theory Procedure and Techniques. Newbury Park: Sage Publications.
Streib, G. (2005). Revisiting the Case for Professionalising Public Administration. Georgia State University.
Talbot, C. (2010). Theories of Performance: Organizational and Service Improvement in Public domain. Oxford: Oxford University Press.
Taylor, F. (1911). The principles of scientific management. New York: Harper & Row.
Torres, L., Yetano, A., & Pina, V. (2016). Are Performance Audits Useful? A Comparison of E.U. Practices. Administration and Society, 51(3), 431–462.
Troupin, S. (2012). Professionalising Public Administration(s)? The Case of Performance Audit in Canada and the Netherlands (DoctorialThesis). Katholieke Universiteit Leuven.
United Republic of Tanzania. (1998). The Constitution of United Republic of Tanzania of 1977, Dar es Salaam: Government Printer.
Van Acker, W., & Bouckaert, G. (2018). The Impact of Supreme Audit Institutions and Ombudsmen in Belgium and Netherlands. Financial Accountability and Management, 35(1), 55–71.
Van Loocke, E., & Put, V. (2011). The Impact of Performance Audits: A review of the existing evidence. In J. Lonsdale, P. Wilkins, & T. Ling (Eds.), Performance Auditing: Contributing to Accountability in Democratic Government. . (pp. 248–267). Cheltenham: Edward Elgar Publishing.
Wachira, N. F. (2015). Promoting Professionalism in the Civil Service in Africa: Strategic Consideration. In G. Mutahaba (Ed.), Human Resource Management in African Public Sector: Current State and Future Directions. (pp. 133–172). Dar es Salam: Mkuki na Nyota Publishers Ltd.
Waldo, D. (1968). Public Administration. In D. Sills (Ed.), International Encyclopedia of Social Science (pp. 1–26.). New York: Free Press.
Weber, M. (1922). Economy and Society: An Outline of Interpretive Sociology. Berkeley: University of California Press.
White, L. D. (1926). Introduction to the study of Public Administration. New York: Macmillan.
Wilkins, P., & Lonsdale, J. (2007). Public Sector Auditing for Accountability: New Directions, New Tricks? In P. Wilkins & J. Lonsdale (Eds.), Making Accountability Work. New Brunswick: Macmillan.