An Empirical Study Design on the Acceptance of the Government Performance Auditing in China

被引：0

作者：

Hu, Yiming ^{[1
]}

Fan, Hui ^{[1
]}

Luo, Jifeng ^{[1
]}

机构：

[1] Shanghai Jiao Tong Univ, Antai Coll Econ & Management, 535 Fahuazhen Rd, Shanghai 200052, Peoples R China

来源：

PROCEEDINGS OF THE 2012 INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND PUBLIC POLICY (ICMIPP 2012), VOLS 1-6 | 2012年

关键词：

government performance auditing; behavior will (or acceptance); the theory of planned behavior; INTENTIONS; ATTITUDES; BEHAVIOR; AVENUES;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

As the growing public expense and the increasing democratic consciousness, there is a tendency to develop performance auditing in the world and the acceptance of the government performance auditing (GPA) is quite important for the GPA development. This work analysis the various factors related to the acceptance of GPA based on the theory of planned behavior from the perspective of auditees. We posit that the acceptance of GPA would be influenced significantly by the attitude to the GPA, the perceived organization support to GPA, difficulties in metric selecting and performance evaluation and the perceived importance of auditing results.

引用

页码：3087 / 3091

页数：5

共 28 条

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