EconPapers    
Economics at your fingertips  
 

Integrating recommendations from sustainability performance audits: moving from words to action

David Talbot and Olivier Boiral

Public Management Review, 2023, vol. 25, issue 12, 2300-2322

Abstract: This study explores how government organizations integrate audit recommendations and justify decoupling auditees’ commitments from organizational realities. Moreover, it examines the analysis of recommendations from 31 sustainability performance audits conducted in 20 Canadian public organizations over 12 years. The longitudinal approach adopted in this study revealed decoupling strategies in most audited organizations and a tendency to perpetuate and reproduce these practices over time. Several factors, such as political interference and problems in the dimensions considered in the audit, contribute to the emergence and maintenance of decoupling over time.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/14719037.2023.2222119 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:rpxmxx:v:25:y:2023:i:12:p:2300-2322

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rpxm20

DOI: 10.1080/14719037.2023.2222119

Access Statistics for this article

Public Management Review is currently edited by Stephen P. Osborne

More articles in Public Management Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

 
Page updated 2025-03-20
Handle: RePEc:taf:rpxmxx:v:25:y:2023:i:12:p:2300-2322