Journal ArticleDOI
From techniques to ideologies: An alternative perspective on the audit function
TLDR
In this article, a series of interviews with audit managers focusing on the planning of audit work was conducted to explore the differing functions that audit activities can serve, such as a techno-rational function designed to enhance audit quality, the activity of audit planning also serves both significant ideological and marketing functions, and the latter designed to maintain and if possible increase the fee income from the client.About:
This article is published in Critical Perspectives on Accounting.The article was published on 1990-09-01. It has received 162 citations till now. The article focuses on the topics: Audit plan & Joint audit.read more
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Auditing and the production of legitimacy
TL;DR: In this paper, a series of formative contributions to contextualist and critical research in auditing are discussed, focusing on four substantive themes: the audit process and formal structure; auditing as a business; working papers and image management; new audits.
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Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
TL;DR: In this paper, a more refined notion of legitimacy has been used in prior audit/assurance and sustainability accounting research, and the authors analyze how the legitimacy processes adopted by sustainability assurance practitioners in a large professional services firm have co-evolved with and impacted upon their attempts to develop this form of assurance practice.
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Making things auditable
TL;DR: In contrast to official images of audit as a derived and neutral activity, the authors argues that audit is an active process of "making things auditable" which has two components: the negotiation of a legitimate and institutionally acceptable knowledge base; the creation of environments which are receptive to this knowledge base.
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Getting comfortable with the numbers: Auditing and the micro-production of macro-order
TL;DR: This paper used field observations of two audit engagements to interpret auditing as a ritual which transforms the financial statements of corporate management from an inherently untrustworthy state into a form that the auditors and the public can be comfortable with.
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The Audit Expectations Gap in Britain: An Empirical Investigation
TL;DR: In this article, the authors report the results of a postal questionnaire survey to ascertain the perceptions of individuals about audit expectations issues in Britain, including what the role of the auditor is and should be; what prohibitions and regulations should be placed on audit firms; and what decisions auditors could be expected to make in a series of mini-cases.
References
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Institutionalized Organizations: Formal Structure as Myth and Ceremony
John W. Meyer,Brian Rowan +1 more
TL;DR: Many formal organizational structures arise as reflections of rationalized institutional rules as discussed by the authors, and the elaboration of such rules in modern states and societies accounts in part for the expansion and i...
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The roles of accounting in organizations and society
TL;DR: In this paper, the authors contrast the roles that have been claimed on behalf of accounting with the ways in which accounting functions in practice, examining the context in which rationales for practice are articulated and the adequacy of such claims.
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Accounting and the construction of the governable person.
Peter Miller,Ted O'Leary +1 more
TL;DR: In this article, the authors explore the connections of standard costing and budgeting with scientific management and industrial psychology, and suggest some elements of a theoretical understanding of accounting which would locate it in its interrelation with other projects for the social and organisational management of individual lives.
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The archeology of accounting systems
TL;DR: In this paper, the authors reviewed and evaluated existing perspectives on accounting change and discussed three examples of accounting change, and a number of theoretical issues relating to the understanding of accounting process of change are examined.
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Financial accounting: in communicating reality, we construct reality.
TL;DR: Castaneda as mentioned in this paper explained that he possessed a certain knowledge that he had learned from a teacher, a "benefactor" as he called him, who had directed him in a kind of apprenticeship, but he warned me that I would have to make a very deep commitment and that the training was long and arduous.