Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit

Abstract

Ministries are increasingly subject to control, primarily by State Audit Institutions’. This control is assumed to contribute to improvement. Based on survey data from 353 civil servants in Norway this article analyses the ministries’ and agencies’ responses to the SAIs control. The analysis shows that civil servants in the ministries tend to be less positive to performance audit than civil servants in the agencies. Top executives, irrespective of administrative level, were more negative than middle managers and other public employees. In addition civil servants more exposed to performance audit were, in general, more negative towards it.