Abstract
ABSTRACT This study explores how government organizations integrate audit recommendations and justify decoupling auditees’ commitments from organizational realities. Moreover, it examines the analysis of recommendations from 31 sustainability performance audits conducted in 20 Canadian public organizations over 12 years. The longitudinal approach adopted in this study revealed decoupling strategies in most audited organizations and a tendency to perpetuate and reproduce these practices over time. Several factors, such as political interference and problems in the dimensions considered in the audit, contribute to the emergence and maintenance of decoupling over time.
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