The Audit Society (inbunden)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
200
Utgivningsdatum
1997-07-01
Förlag
OUP Oxford
Illustrationer
bibliog.
Dimensioner
235 x 175 x 16 mm
Vikt
444 g
Antal komponenter
1
Komponenter
9:B&W 6 x 9 in or 229 x 152 mm Case Laminate on Creme w/Gloss Lam
ISBN
9780198289470

The Audit Society

Rituals of Verification

av Michael Power
Inbunden,  Engelska, 1997-07-01
1906
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Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? Does it lead to greater efficiency and accountability?

This book is the first systematic exploration of `audit' as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes and suggests that the consequences of this must be carefully evaluated.
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Fler böcker av Michael Power

Recensioner i media

Financial Times The book appears just when we need it ... a valuable book.

LSE Magazine This splendid book tracks what has been happening to the auditing profession in the context of the recent 'managerial turn' ... This is a breath of fresh air.

Lois Quam, BMJ Volume 316, 1998 This book is valuable precisely because of the obscurity of its subject. Very little has been written about the purpose, context, or process of auditing. This book, therefore, fills a gap. I would recommend this book for managers and physicians interested in understanding and appraising more critically the role of audit in their ogranisations.

This is a book for the times...It is wide-ranging and perceptive, showing the fruitfulness of Power's original training in critical philosophy combined with his later specialization in financial accounting...the book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. London School of Economics. 18/1/1998

..subtle, stimulating and important book. - Rudolf Klein. University of Bath. 1998.

This is a book for the times. It will resonate instantly with hard-pressed UK public-sector professionals. It is wede-ranging and perceptive, s howing the fruitfulness of Power's original training in criticalphilosophy combined with his later specialization in financial accounting. The book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. Journal of Public Policy. 18/1/1998.

Övrig information

Michael Power is Professor of Accounting at the London School of Economics. He is a qualified accountant himself and has undertaken audit work for one of the major accounting firms.

Innehållsförteckning

Introduction; Preface; 1: The Audit Society: General Themes; 2: The Rise of Audit; 3: The Audit Explosion; 4: Audit and the Dialectic of Regulatory Failure; 5: Audit Knowledge and the Construction of Auditees; 6: Beyond Audit, Towards Trust; Notes; Bibliography

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