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| Author: | Power, M. |
| Title: | Expertise and the construction of relevance: Accountants and environmental audit |
| Journal: | Accounting, Organizations and Society
1997 : FEB, VOL. 22:2, p. 123-146 |
| Index terms: | ACCOUNTANTS ENVIRONMENTAL AUDITS KNOWLEDGE-BASED SYSTEMS ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | This paper explores an overlap between skills required for environmental and financial auditing. There has been some competition in the environmental auditing field. The strategies by which accountants attempt to represent themselves as relevant experts, are described. In the field of environmental audit the existing knowledges are transferred and transformed, and a new configuration of expertise is constructed by a the re-alignment of a particular portfolio of competences. There are only competing representations seeking to promote similarity claims and to acquire institutional legitimacy. |
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