search query: @indexterm Quality / total: 1290
reference: 661 / 1290
| Author: | Power, M. |
| Title: | Making things auditable |
| Journal: | Accounting, Organizations and Society
1996 : FEB/APR, VOL. 21:2/3, p. 289-315 |
| Index terms: | AUDITING BRANDS QUALITY |
| Language: | eng |
| Abstract: | In contrast to official images of audit as a derived and neutral activity, this essay argues that audit is an active process of "making things auditable" which has two components: the negotiation of a legitimate and institutionally acceptable knowledge base; the creation of environments which are receptive to this knowledge base. These two components are explored and clarified in relation to three areas where the concept of auditability has been officially invoked: making public sector research auditable, and hence accountable; making quality auditable; making brand valuations auditable. |
SCIMA