La nueva gobernanza pública y la co-creación de valor público: el caso de las auditorías de medio ambiente del Tribunal de Cuentas Europeo
New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits
Resumen
Este artículo busca aportar evidencias sobre la co-creación de valor público entre los auditores públicos y los entes auditados, poniendo el foco en el medio ambiente como un asunto de interés apremiante para la ciudadanía. Analizamos los datos de los informes de auditoría de gestión emitidos por el Tribunal de Cuentas Europeo: el tono de las conclusiones de auditoría y las correspondientes respuestas de los auditados y el grado de aceptación e implementación de las recomendaciones de auditoría por parte de los auditados. El análisis se realiza desde las perspectivas teóricas de las lógicas institucionales y la co-creación de valor público. Utilizamos métodos cualitativos y cuantitativos, incluido el análisis de sentimiento y el análisis bivariado. Encontramos evidencia de que los auditores públicos de la UE incrementaron su enfoque en temas medioambientales, emitiendo un número cada vez mayor de informes relacionados con el medioambiente, siguiendo una lógica institucional actual de la nueva gobernanza pública de enfocarse en temas no financieros de interés público. No obstante, la tonalidad de los informes de auditoría, las conclusiones y las respuestas de los auditados en auditorias medioambientales no difieren del resto. También demostramos que los auditores públicos cocrearon valor público junto con los auditados a través de una aceptación significativamente mayor de sus recomendaciones en las auditorías ambientales si la comparamos con la aceptación en las no ambientales. El artículo contribuye a la literatura existente utilizando datos de una institución de auditoria supranacional y aplicando una metodología de investigación innovadora en el campo de la auditoría (análisis de sentimiento). También ofrece a los profesionales información valiosa sobre la evolución y el impacto de la auditoría de gestión en el sector público. Aunque los datos se limitan a una única institución auditora, este artículo puede abrir vías de investigación futuras para realizar análisis comparativos con otros tribunales de cuentas o ampliar el alcance de la investigación al análisis de contenido de las conclusiones de auditoría y de las respuestas de los auditados.
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