我对Michael Power的《审计协会》一书对我的审计研究和兴趣的重要性的自我反思

IF 2.3 4区 管理学 Q2 BUSINESS, FINANCE
Peter Skaerbaek
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引用次数: 3

摘要

本文的目的是探讨Power的书对作者研究公共部门审计的启示。设计/方法/途径在本文中,笔者对Michael Power的《审计协会》一书对笔者自身研究的启发进行了反思和探讨。作者发现,这本书对他如何成功地将他的审计研究理论化,以及他如何为审计文献做出贡献产生了重大影响。令人惊叹的是,这本书成功地综合了审计研究,鼓励学者将审计理解为一种社会实践,即如何使用各种社会科学理论将审计理论化,以及这本书如何吸引更广泛的社会科学。研究局限/启示本文是对20年左右的时间的反思,其中可能存在对行动和思想的准确顺序的错误表述。实际意义本文有助于澄清审计是如何运作的,并影响审计人员的日常生活。社会影响本文对以审计的名义进行的行动以及审计不仅仅是一项无价值的活动而且涉及政治议程提出了质疑。原创性/价值本文的原创性在于,它充实了一本开创性的书如何对如何开展研究产生重大影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing
Purpose The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing. Design/methodology/approach In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research. Findings The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science. Research limitations/implications This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were. Practical implications This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing. Social implications This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas. Originality/value The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.
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来源期刊
CiteScore
4.50
自引率
31.60%
发文量
34
期刊介绍: Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics
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