What does this research mean for the field?

Performance auditing in Bangladesh's public sector yields uneven, often symbolic compliance due to political and structural constraints, while fostering limited, context-dependent organizational adaptation mediated by external stakeholders. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To examine how performance auditing influences public sector accountability and organizational resilience under global uncertainty.

September 2, 2026Journal of Public Budgeting Accounting & Financial Management

Performance auditing and resilient public sectors in Bangladesh: enhancing accountability amid global uncertainty

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Authors

NHNazamul HoqueInternational Islamic University Chittagong HBHarun BalDoğuş University MUMahi UddinCukurova University

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Implication

Qualitative study reveals performance auditing fosters conditional resilience and procedural compliance in public sectors, indicating external mediation shapes reform.

Key Points

To examine how performance auditing influences public sector accountability and organizational resilience under global uncertainty.
Conducted an interpretive qualitative design guided by Institutional Theory.
Gathered data via 28 semi-structured interviews with civil society members, service users, journalists, academics, and retired officials, alongside document analysis and non-participant observation.
Analyzed qualitative data using thematic analysis to identify institutional pressures and stakeholder mediation.
Performance auditing increased formal oversight and transparency but frequently led to symbolic or procedural compliance rather than systemic change due to political influence, rigid hierarchies, weak enforcement, and capacity deficits.
Audits supported bounded organizational adaptation, notably incremental administrative adjustments, vulnerability recognition, and improved stakeholder coordination.
Impacts relied heavily on an external accountability ecosystem, where journalists, civil society, and policy intermediaries amplified and interpreted audit findings to drive public visibility.

Cite This Study

Hoque et al. (2026) studied this question.

synapsesocial.com/papers/6a97e2eac562ede874ec7494 https://doi.org/10.1108/jpbafm-12-2025-0355

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Implication

Qualitative study reveals performance auditing fosters conditional resilience and procedural compliance in public sectors, indicating external mediation shapes reform.

Performance auditing and resilient public sectors in Bangladesh: enhancing accountability amid global uncertainty

Discussion

Member takes

Implication

Key Points

Cite This Study

Performance auditing and resilient public sectors in Bangladesh: enhancing accountability amid global uncertainty

Discussion

Member takes

Implication

Key Points

Cite This Study

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