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Twenty-five years of the audit society: a personal reflection

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

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Identification Number: 10.1093/oso/9780198883814.003.0003


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:
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: 10 Jul 2024 04:36

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