Organizational culture in the public sector. A comparison of the European court of auditors and the audit office of the Republic of Cyprus: Likely factors that contribute to similarities and possible reasons for their differences, and the effect on service delivery.

Abstract

The goal of this dissertation was to gain an insight into the organizational culture in the public sector, by comparing the European Court of Auditors (the ECA) and the Audit Office of the Republic of Cyprus (the Audit Office). Likely factors that contribute to similarities and possible reasons for their differences were analysed. This comparative analysis formed the basis for assessing the effect on service delivery in the two organizations. A comparative analysis was performed, by preparing, circulating and analyzing the responses to a questionnaire addressed to the management and staff of the two organizations. In addition, a background research was part of an effort to collect secondary data, discuss, compare and draw conclusions on the elements of organizational culture. Subsequently, an analysis of whether there is a difference in the responses of the ECA and the Audit Office, in each of the statement included the questionnaire, was performed, as well as in the assessment of the elements of the organizational culture in each organization. Many similarities were identified between the two organizations, the main ones being the shared common values, the considerable number of their publications, the examination of their recommendations at parliamentary meetings, the use of a variety of electronic means to promote their work and publications, the "red tape" and the open communication channels among their employees. However, several differences were apparent, too. These include the areas of change, the individual performance evaluation as a strict basis for promotions, and the image and reputation, in favour of the Audit Office, while the encouragement of employees to take initiative and make decisions on their own, and the variety, the tonality and reader-friendliness of its products, in favour of the ECA. The above similarities and differences between the two organizations, for which likely factors and possible reasons were identified in the dissertation, have an effect on their service delivery and performance.