Institutional Change and Transparency Practices in the National Audit Office of Peru

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http://urn.fi/URN:NBN:fi:hulib-202106162842
Title: Institutional Change and Transparency Practices in the National Audit Office of Peru
Author: Garcia Torres, Yvette Maria Vanessa
Contributor: University of Helsinki, Faculty of Social Sciences
Publisher: Helsingin yliopisto
Date: 2021
Language: eng
URI: http://urn.fi/URN:NBN:fi:hulib-202106162842
http://hdl.handle.net/10138/331240
Thesis level: master's thesis
Degree program: Globaalin politiikan ja kommunikaation maisteriohjelma
Master's Programme in Global Politics and Communication
Magisterprogrammet i global politik och kommunikation
Specialisation: Governance, Organizations and Communication
Governance, Organizations and Communication
Governance, Organizations and Communication
Abstract: This study aims to analyze institutional change and transparency practices of the National Audit Office of Peru (NAO), whose job is to promote accountability in public administration but paradoxically faced an accountability crisis in 2017. This study analyzes the combination of logics of explanation that fostered the changes in the NAO during 2010 to 2020, and the role of transparency practices in institutional change. This study answers two research questions about the logics of explanation that were decisive to promote institutional change and the role of transparency in institutional change at the National Audit of Peru during the ten-year study of 2010-2020. In that regard, this theory-based qualitative research is based on institutional change theories and the four logics of explanation proposed by Vivien Schmidt: institutional design, evolutionary, appropriateness, and communication, the perceptions of seven decision-makers, managers, authors, or participants who worked during the time of the study frame of ten years, plus the analysis of statistical data. Since only one logics of explanation cannot explain the changes, a combination of the four logics of explanation were necessary. Each of the logics of explanation merge with thematical axis proposed after coding the interviewees' perspectives to explain how the changes were produced and the role of the transparency practices that fostered the changes within an accountability public institution between 2010 2020. Moreover, theories of accountability, trustworthiness, transparency and communication are presented to answer the research questions. This study uses the content analysis method and other qualitative research tools such as document review, website review, and information from the organization, which is of public domain. Finally, the conclusions of this study show that the combination of the four logics of explanation was crucial for the changes at the National Audit Office, and the practices of transparency were effects of those changes.
Subject: Institutional change
Transparency
Accountability
Trust
Communication
Audit Office


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