Performance auditing and neoliberal governmentality: future research directions

Purpose This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management (NPM) era by drawing on a Foucauldian conceptual lens to chart directions for future research. Design/methodology/approach The study uses the Foucauldian concepts of visibility and identity to interpret PA against the background of neoliberal imperatives of public sector management. Findings As the growing emphasis on PA in recent decades can be understood as driven by the concurrent development of neoliberal and NPM rationalities, the relatively underexploited concepts of visibility and identity allow further inquiry into important PA issues. This paper identifies avenues for future research under the following three themes: the issue of visibility in neoliberal governmentality and potential for auditors-general to expand the domain of influence of National Audit Offices through the PA role; the potential for PA as a unified distinct specialisation; and the neoliberal idea of professional identity as the individual expert and its interplay with the potential emergence of PA as a distinct function within the accounting profession. Research limitations/implications This conceptual paper is anticipated to stimulate future PA research. Key areas in this respect include the position and authority afforded to PA and the possibility of transformation in auditors' conception of their professional worldview. Originality/value This paper charts direction for future research by interpreting PA using Foucauldian concepts of visibility and identity that remain to be exploited in PA research.