Power, Michael 
ORCID: 0000-0001-8148-3953
(2024)
Twenty-five years of the audit society: a personal reflection.
In: Lapsley, Irvine and Miller, Peter, (eds.)
The Resilience of New Public Management.
Oxford University Press, 70 - 92.
ISBN 9780198883814
Abstract
In this chapter I revisit the motivation and core arguments in Power (1997) and focus on three specific weaknesses raised by critics: UK centrism; the tendency to ‘sample on the dependent variable’; and, despite articulating a logic of auditability, the absence of any theory of the underlying mechanism by which audit society effects persist and mutate. An answer to these criticisms and a possible research agenda has appeared over 20 years later in the form of a dynamic model of the audit trail as a formative process (Power, 2021). The chapter outlines the key elements of this model and suggests how they might inform the next generation of audit society studies focused on organisational microprocesses.
| Item Type: | Book Section |
|---|---|
| Official URL: | https://doi.org/10.1093/oso/9780198883814.001.0001 |
| Additional Information: | © 2024 Oxford University Press |
| Divisions: | Accounting |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Date Deposited: | 21 May 2024 11:48 |
| Last Modified: | 26 Jun 2024 02:51 |
| URI: | http://eprints.lse.ac.uk/id/eprint/123548 |
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