The Office of the Auditor General, Republic of Fiji was founded in 1970 on audit principles and national laws inspired by its former British colonial power. The Fijian Office operates in a challenging national context of coup-determined regimes, military authority and ethnically-dividing social practices. The purpose of this study is to uncover the processes and dynamics that explain how this Office remains a stable institution despite its challenging environment. We seek to understand how members of Fiji's Office of the Auditor General comprehend their role, find meaning in their actions and negotiate their authority in the context of powerful others. Our approach is qualitative and employs data from 28 interviews conducted over 12 years and historical documents. Our findings take into account wider social processes and reveal that through shared commitment and international associationism the Office of the Auditor General comes to absorb the norms and values of its westernised professional organizations. The contribution of the study is in revealing how external professional bodies and an empowered internal rationale can construct an institutional discourse that offers the potential for social stability even where local resistance is strong.

中文翻译：

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公共部门审计办公室的演变：来自斐济共和国的证据

斐济共和国审计长办公室成立于 1970 年，其依据是受其前英国殖民权力启发的审计原则和国家法律。斐济办事处在充满挑战的政变政权、军事权威和种族分裂的社会实践的国家背景下运作。这项研究的目的是揭示解释该办公室如何在充满挑战的环境下仍然是一个稳定的机构的过程和动态。我们试图了解斐济审计长办公室的成员如何理解他们的角色，在他们的行动中找到意义，并在有权势的人的背景下协商他们的权力。我们的方法是定性的，并采用了 12 年来进行的 28 次访谈的数据和历史文件。我们的调查结果考虑到了更广泛的社会进程，并揭示了通过共同承诺和国际联合主义，审计长办公室开始吸收其西化专业组织的规范和价值观。该研究的贡献在于揭示了外部专业机构和授权的内部原理如何构建一种制度话语，即使在当地阻力强烈的情况下也能提供社会稳定的潜力。