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| Author: | Radcliffe, V. S. |
| Title: | Knowing efficiency: The enactment of efficiency in efficiency auditing |
| Journal: | Accounting, Organizations and Society
1999 : MAY, VOL. 24:4, p. 333-362 |
| Index terms: | Auditing Efficiency Canada |
| Language: | eng |
| Abstract: | This paper reports an ethnographic study of the activities of auditors in the field as they work to fulfill an efficiency auditing mandate. It is analyzed how auditors report on efficiency in practice. The study explores the operationalization of efficiency auditing through analysis of three audits. The paper explicates normative guides and discusses consequences of an apparently socially constructed form of efficiency in guiding auditing practice. |
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