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Vilnius University, Lithuania
Vilnius University, Lithuania
Vilnius University, Lithuania
Published on 2020-08-04
Performance Audit Concept
performance monitoring function
Performance Audit Elements
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Salienė A., Tamulevičienė D., and Gaižauskas L. (2020) "Concepts and functions of performance auditing: A theoretical study",Accounting theory and practice., 210, Art. 7. Ministry of the Interior: 10.15388/batp.2020.22.
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Tom 21 (2020)
A performance audit is an audit that evaluates and controls an organization's activities according to the so-called 3E approach: economy, efficiency, effectiveness and, in public sector institutions, the most important. During the implementation of public sector reforms in recent decades, the concept of auditing has changed. Therefore, current research definitions need to be reassessed and supplemented. It is also important to review the roles assigned to performance audits to determine their changing identities. Purpose of the article: To evaluate the concept of performance control and the concept development of functions from a theoretical point of view. This paper analyzes the concept of performance audit and the definition of performance audit. Performance control functions have been highlighted, grouped, and categorized according to their frequency of occurrence in the literature. Two issues that make functions difficult to achieve have been identified: inconsistencies between functions result from differences in the scope of functions; and due to the ubiquity of activities, these functions are difficult to evaluate and measurement and evaluation criteria are difficult to establish.
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What is the role of theoretical framework in a study? ›
A theoretical framework is used to limit the scope of the relevant data by focusing on specific variables and defining the specific viewpoint [framework] that the researcher will take in analyzing and interpreting the data to be gathered.What is the concept of theory in research? ›
Theory plays a vital role in research. Theory provides explanation, understanding and meaningfulness to research. Theory helps to predict facts and to identify unexplored areas/research areas. Research without theory is less emphatic to establish the relationship among attributes, variables or data.How do you write a theoretical framework for qualitative research? ›
- Identifying your key concepts.
- Evaluating and explaining relevant theories.
- Showing how your research fits into existing research.
There are many different lenses, such as psychological theories, social theories, organizational theories and economic theories, which may be used to define concepts and explain phenomena.What is an example of a theoretical framework? ›
What is an example of a theoretical framework based on? An example of a theoretical framework is based on the problem statement, research questions, and review of literature sources. These essential elements guide data collection, analysis, and generalization of the findings.What is a conceptual and theoretical framework in research? ›
A theoretical framework arises from outcomes beyond a single study, based on one or more theories, e.g. Darwin's theory of evolution by natural selection. A conceptual framework is created before you start your experiments.What are the main concepts of theory? ›
1. Theory provides concepts to name what we observe and to explain relationships between concepts. Theory allows us to explain what we see and to figure out how to bring about change. Theory is a tool that enables us to identify a problem and to plan a means for altering the situation.What are concepts used in a theory? ›
Concepts are the building blocks of theories—the things being studied, compared, and related to one another. A concept is an abstraction that describes a portion of reality. It is a general name for specific instances of the phenomenon described.What does concepts and theories mean? ›
A concept is a general idea. A theory is an explanation that is supported by significant evidence.What should a theoretical framework include? ›
The theoretical framework involves a discussion of (1) the research problem and (2) the rationale for conducting an investigation of the problem. These two factors form the basis of a theoretical framework section of the research proposal.
What is the difference between theoretical framework and conceptual framework? ›
While a theoretical framework describes the theoretical underpinnings of your work based on existing research, a conceptual framework allows you to draw your own conclusions, mapping out the variables you may use in your study and the interplay between them.How to make a theoretical framework in a research paper with example? ›
- Define your objective. ...
- Write a problem statement. ...
- Present your research questions. ...
- Create a literature review to highlight relevant theories.
Theories can help society describe aspects of the natural world. An example of a theory is Albert Einstein's general relativity theory, which describes the law of gravitation and its relationship to other natural forces. A theory occurs after individuals discover results in an experiment.What are 3 ways theory is used in research? ›
How can theories be used? Theories are usually used to help design a research question, guide the selection of relevant data, interpret the data, and propose explanations of the underlying causes or influences of observed phenomena.What is theoretical theory? ›
The theoretical framework is the structure that can hold or support a theory of a research study. The theoretical framework introduces and describes the theory which explains why the research problem under study exists.What is another word for theoretical framework? ›
The terms theoretical framework and conceptual framework are often used interchangeably to mean the same thing.Where can I find theories for theoretical framework? ›
- Try searching encyclopedias and books for the concept or subject area you're interested. Review the entries and look for a section on theories.
- Another strategy is to search scholarly articles on your topic to see what theories are being used in the literature.
The types of conceptual frameworks are taxonomy, visual representa- tion, and mathematical description.What is the main function of theoretical and conceptual framework? ›
The theoretical and conceptual framework explains the path of a research and grounds it firmly in theoretical constructs. The overall aim of the two frameworks is to make research findings more meaningful, acceptable to the theoretical constructs in the research field and ensures generalizability.What is an example of a conceptual research? ›
The most famous example of a conceptual research is Sir Issac Newton. He observed his surroundings to conceptualize and develop theories about gravitation and motion. Einstein is widely known and appreciated for his work on conceptual research.
What are the two main types of concepts? ›
Two Kinds of Concept: Implicit and Explicit.What are the three ways of concept? ›
In order to make our mental images into concepts, one must thus be able to compare, reflect, and abstract, for these three logical operations of the understanding are essential and general conditions of generating any concept whatever.Why are theories and concepts important? ›
A theory not only explains known facts; it also allows scientists to make predictions of what they should observe if a theory is true. Scientific theories are testable. New evidence should be compatible with a theory.How do we form concepts? ›
As children grow and develop they form concepts through the interactions with others and from experiences. Young children generally form concepts through the use of their senses. When a child forms a concept they must isolate characteristics of experiences based on similar attributes (, p.Can I use both theoretical and conceptual framework in one research? ›
Generally, theoretical frameworks are associated with quantitative studies and conceptual frameworks are associated with qualitative studies. Yet, this is not a hard and fast rule. Some studies, such as mixed methods studies, may require both.What variable is necessary in the theoretical and conceptual framework? ›
In order to move forward with your research question and test a cause-and-effect relationship, you must first identify at least two key variables: your independent and dependent variables.What are 3 examples of theories? ›
- Physics: the big bang theory, atomic theory, theory of relativity, quantum field theory.
- Biology: the theory of evolution, cell theory, dual inheritance theory.
- Chemistry: the kinetic theory of gases, valence bond theory, Lewis theory, molecular orbital theory.
- Geology: plate tectonics theory.
Her method is based on the theory that all children want to learn. There are a number of different theories about the cause of the disease. She proposed a theory of her own. Investigators rejected the theory that the death was accidental.What are the 4 components of theory? ›
There are 4 basic elements in decision theory: acts, events, outcomes and payoffs. There are 4 basic elements in decision theory: acts, events, outcomes, and payoffs.What are the different types of theory? ›
Sociologists (Zetterberg, 1965) refer to at least four types of theory: theory as classical literature in sociology, theory as sociological criticism, taxonomic theory, and scientific theory. These types of theory have at least rough parallels in social education. Some of them might be useful for guiding research.
What are the two methods of theory formation in research? ›
It involves two processes namely observation and generalization. Induction may be regarded as a method by means of which material truth of the premises is established. Generating ideas from empirical observation is the process of induction.What is the role of theory in quantitative research? ›
Theories form the basis upon which research hypotheses are formulated. Theories help quantitative researchers to test the conditions or circumstances under which certain phenomena occur. Additionally, theories help quantitative researchers to test the mechanisms through which certain phenomena occur.What is an example of a theoretical research problem? ›
Examples of theoretical research problems
The effects of long-term Vitamin D deficiency on cardiovascular health are not well understood. The relationship between gender, race, and income inequality has yet to be closely studied in the context of the millennial gig economy.
: existing only in theory : hypothetical. gave as an example a theoretical situation. : relating to or having the character of theory : abstract. : confined to theory or speculation often in contrast to practical applications : speculative. theoretical physics.What is a theoretical research question? ›
It is a body of explanatory hypotheses with strong empirical support (Rosenberg, 2005). So, crafting theoretical research questions is a delicate matter that often requires deep knowledge and understanding of the area of research.What is the purpose of a theoretical framework within a research study quizlet? ›
A theoretical framework provides a rationale for predictions about the relationships among variables of a research study. It provides a context for examining a problem.What is the role of theoretical framework in research PDF? ›
The theoretical and conceptual framework explains the path of a research and grounds it firmly in theoretical constructs. The overall aim of the two frameworks is to make research findings more meaningful, acceptable to the theoretical constructs in the research field and ensures generalizability.Why is theoretical and conceptual framework important in research? ›
While a theoretical framework describes the theoretical underpinnings of your work based on existing research, a conceptual framework allows you to draw your own conclusions, mapping out the variables you may use in your study and the interplay between them.Where is a theoretical framework in a thesis? ›
The theoretical framework is sometimes integrated into the literature review chapter of a thesis, but it can also be included as a separate chapter, depending on the complexity of the theories.What is the main purpose of the conceptual framework is to link the theoretical? ›
The main purpose of the conceptual framework is to link the theoretical and empirical elements of a research project.
What is the role of a theoretical and or conceptual framework in a qualitative study? ›
It is used to show relationships among these ideas and how they relate to the research study. Conceptual frameworks are commonly seen in qualitative research in the social and behavioral sciences, for example, because often one theory cannot fully address the phenomena being studied.Is theoretical framework necessary in research? ›
The theoretical framework is vital to all researches to clarify the implicit theory in a manner that is more clearly defined. It may also provide researchers to consider their limitations and alternative theories that challenge their perspective.Do you need both conceptual and theoretical framework in research? ›
Generally, theoretical frameworks are associated with quantitative studies and conceptual frameworks are associated with qualitative studies. Yet, this is not a hard and fast rule. Some studies, such as mixed methods studies, may require both.What is the most important role that conceptual framework contributes to in research? ›
A conceptual framework illustrates the expected relationship between your variables. It defines the relevant objectives for your research process and maps out how they come together to draw coherent conclusions. Tip You should construct your conceptual framework before you begin collecting your data.What are the similarities between theoretical framework and conceptual framework? ›
Both theoretical framework and conceptual framework have these in common: They point to the reliability of the study from the previous research findings and theories. Both explain the future course of the research study justifying the reliability of the study.What is the difference between theoretical and conceptual? ›
The theoretical framework provides a general representation of relationships between things in a given phenomenon. The conceptual framework, on the other hand, embodies the specific direction by which the research will have to be undertaken.What is an example of a theoretical perspective in research? ›
One example of a theoretical perspective that might be drawn upon or adopted in work exploring how people understand their experiences would be 'constructive alternativism', deriving from personal construct theory. Sometimes a theoretical perspective leads to a particular methodology being developed.