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The Effects of Resistance to Change in Audit Readiness and Procedures within the Federal Government.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	The Effects of Resistance to Change in Audit Readiness and Procedures within the Federal Government./
Author:	Cronkhite, Sylvia Cisneroz.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
Description:	184 p.
Notes:	Source: Dissertations Abstracts International, Volume: 82-02, Section: A.
Contained By:	Dissertations Abstracts International82-02A.
Subject:	Business administration. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28023517
ISBN:	9798662436725

The Effects of Resistance to Change in Audit Readiness and Procedures within the Federal Government.
Cronkhite, Sylvia Cisneroz.

The Effects of Resistance to Change in Audit Readiness and Procedures within the Federal Government. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 184 p.

Source: Dissertations Abstracts International, Volume: 82-02, Section: A.

Thesis (D.B.A.)--Northcentral University, 2020.

This item must not be sold to any third party vendors.

The problem to be addressed by this study is the effect that employee resistance to change has on audit readiness. Findings reported in GAO Annual Report reported deficiencies in the areas of audit readiness due to internal control mechanisms and organizational behavior factors. Furthermore, GAO has identified several areas where it cannot quantify an audit opinion within consolidated financial statements due to extensive material internal control weaknesses and organizational behavior factors that culminated in financial management problems rendering financial statements unsuitable. One aspect of behavioral challenges is active and passive resistance measures used by employees to resist workplace change. As noted in the GAO studies, organizational behavior plays a key role in audit readiness. Consequently, factors that contribute to employee resistance to change can have negative effects on an agency’s ability and capability to remain audit ready successfully. The purpose of this qualitative study was to examine employee’s resistance to change in audit preparedness. A phenomenological approach was used to explore areas where organizational resistance to change effect audit readiness procedures. Agency Theory was employed that best explains accounting practices and standards of a theoretical premise to understanding both organizational design and process from a principal-agent perspective. This approach focused on the interplay of management change and employee deliverable to the current audit readiness processes and procedures. The importance of this research study highlighted areas that continue to be deficient within the current practices and processes used today within the federal government. Finally, this study provided for uncovering additional barriers the FM community continues to face within the current practices of audit readiness have to auditable transaction and transparency. The recommendations for practices included strategic alignment framework, more involvement from leadership, professional development to include all respective FM employees, follow up on current curriculum and build towards actual audit processes, submission, and accountability. And finally streamlining processes across the board for all respective agencies. Future research focuses on explore further audit readiness procedures among other organizations within the U.S. federal government and service components that encourages to further replicate and refine the exploration in audit readiness procedures efficacies.

ISBN: 9798662436725Subjects--Topical Terms:

1148568
Business administration.
Subjects--Index Terms:

Audit

The Effects of Resistance to Change in Audit Readiness and Procedures within the Federal Government.
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520 $a The problem to be addressed by this study is the effect that employee resistance to change has on audit readiness. Findings reported in GAO Annual Report reported deficiencies in the areas of audit readiness due to internal control mechanisms and organizational behavior factors. Furthermore, GAO has identified several areas where it cannot quantify an audit opinion within consolidated financial statements due to extensive material internal control weaknesses and organizational behavior factors that culminated in financial management problems rendering financial statements unsuitable. One aspect of behavioral challenges is active and passive resistance measures used by employees to resist workplace change. As noted in the GAO studies, organizational behavior plays a key role in audit readiness. Consequently, factors that contribute to employee resistance to change can have negative effects on an agency’s ability and capability to remain audit ready successfully. The purpose of this qualitative study was to examine employee’s resistance to change in audit preparedness. A phenomenological approach was used to explore areas where organizational resistance to change effect audit readiness procedures. Agency Theory was employed that best explains accounting practices and standards of a theoretical premise to understanding both organizational design and process from a principal-agent perspective. This approach focused on the interplay of management change and employee deliverable to the current audit readiness processes and procedures. The importance of this research study highlighted areas that continue to be deficient within the current practices and processes used today within the federal government. Finally, this study provided for uncovering additional barriers the FM community continues to face within the current practices of audit readiness have to auditable transaction and transparency. The recommendations for practices included strategic alignment framework, more involvement from leadership, professional development to include all respective FM employees, follow up on current curriculum and build towards actual audit processes, submission, and accountability. And finally streamlining processes across the board for all respective agencies. Future research focuses on explore further audit readiness procedures among other organizations within the U.S. federal government and service components that encourages to further replicate and refine the exploration in audit readiness procedures efficacies.
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