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| Author: | Francis, J. R. |
| Title: | Auditing, hermeneutics, and subjectivity. |
| Journal: | Accounting, Organizations and Society
1994 : APR, VOL. 19:3, p. 235-269 |
| Index terms: | AUDITING RATIONALITY METHODOLOGY |
| Language: | eng |
| Abstract: | The author argues that our understanding of auditing as a normatively hermeneutical (interpretative) practice is deformed by the emergence of scientism and technocratic rationality in auditing and, relatedly, that the auditor's understanding of auditing's judgmental character is displaced by the recent development of and reliance on highly structured audit methodologies. The result is that auditing no longer knows "itself" as a hermeneutical practice, with the further consequence that auditors may lose their capacity for moral and critical reasoning. |
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