We are much more than watchdogs:

What is it about?

Three decades ago, the National Audit Office (NAO) in the United Kingdom acquired the powers to evaluate the extent that the British Administration was managed with economy, efficiency and effectiveness. The NAO has since adopted a dual mission: to help Parliament hold government to account and to improve public service. This study investigates value for money (VFM) auditors’ internalisation of a dual organisational identity: “obstructive” actions as representatives of a Supreme Audit Institution (SAI), and “enabling good practice”, induced by a will stated in the mission that the NAO authorities have adopted. Our findings indicate that the auditors interviewed do not perceive a dichotomy in NAO’s double mission, which they believe to be congruent with their audience’s expectations. They draw meaning and usefulness from their role of monitoring the Administration if they believe they have contributed to improve public affairs management. In their view, the singular role of guardian no longer suffices. We conclude that VFM auditors’ recently acquired identity of “moderniser” reflects a self-efficacy expectation that prevents them from recognising the apparent paradox within their dual identity and that lets them fantasise about their real influence on the Administration. This fantasy overshadows the disputed reality of their actual contribution to improving public affairs management.

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