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Connecting worlds: the translation of international auditing standards into post-Soviet audit practice

Mennicken, Andrea (2008) Connecting worlds: the translation of international auditing standards into post-Soviet audit practice. Accounting, Organizations and Society, 33 (4-5). pp. 384-414. ISSN 0361-3682

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Abstract

This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards.

Item Type: Article
Official URL: http://www.elsevier.com/locate/aos
Additional Information: © 2008 Elsevier
Library of Congress subject classification: H Social Sciences > H Social Sciences (General)
H Social Sciences > HX Socialism. Communism. Anarchism
H Social Sciences > HF Commerce > HF5601 Accounting
Journal of Economic Literature Classification System: M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing
O - Economic Development, Technological Change, and Growth > O1 - Economic Development > O14 - Industrialization; Manufacturing and Service Industries; Choice of Technology
P - Economic Systems > P2 - Socialist Systems and Transitional Economies
O - Economic Development, Technological Change, and Growth > O1 - Economic Development > O19 - International Linkages to Development; Role of International Organizations
M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M42 - Auditing
O - Economic Development, Technological Change, and Growth > O1 - Economic Development > O16 - Economic Development: Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
N - Economic History > N8 - Micro-Business History
P - Economic Systems > P3 - Socialist Institutions and Their Transitions
M - Business Administration and Business Economics; Marketing; Accounting > M0 - General > M00 - General
M - Business Administration and Business Economics; Marketing; Accounting > M1 - Business Administration
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Date Deposited: 12 Feb 2010 15:46
URL: http://eprints.lse.ac.uk/27070/

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