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Power, Michael 作者

译者

1997-10 出版日期

200 页数

$ 111.87 价格

丛书系列

9780198289470 图书编码

The Audit Society 在线电子书图书标签: 行政绩效社会学审计官僚制

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发表于2024-12-23

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The Audit Society 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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The Audit Society 在线电子书图书描述

Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.

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