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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2020-02-18  |  Accepted: 2020-06-30  |  Published: 2020-09-30

Title

The supreme audit institutions readiness to uncertainty


Abstract

The inefficient fight against the COVID-19 pandemic and earlier insufficient readiness to counteract terrorist attacks raise the question about the role of the supreme audit institutions (SAIs) in the situation, in which decision-makers take decisions in uncertainty conditions. The states did not prove themselves in conditions of uncertainty. In all countries, the situation is the same, too late decisions regarding anti-epidemic quarantine, lack of necessary measures to protect doctors and patients, too few respirators. Based on the analysis of several randomly selected SAIs from different parts of the Globe, this study found that the audit methodology tailored to a predictable environment became inappropriate in uncertainty conditions. Most of analysed SAIs did not find weak signals and wild cards related to pandemic. Those who found such signals did not use them in foresight, which results that parliaments, governments and the public are not ready for global threats. It creates risks for entrepreneurs.


Keywords

institutions and entrepreneurship, supreme audit institutions, uncertainty, risk, foresight, weak signals


JEL classifications

M42 , M49


URI

http://jssidoi.org/jesi/article/636


DOI


Pages

513-525


Funding

This work was supported by Jagiellonian University, Poland

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Dobrowolski, Zbyslaw
Jagiellonian University, Kraków, Poland https://www.uj.edu.pl
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

8


Number

1


Issue date

September 2020


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

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References