search query: @author Cooper, D.J. / total: 8
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| Author: | Gendron, Y. Cooper, D.J. Townley, B. |
| Title: | The construction of auditing expertise in measuring government performance |
| Journal: | Accounting, Organizations and Society
2007 : JAN/FEB, VOL. 32:1-2, p. 101-129 |
| Index terms: | accounting auditing performance measurement government Canada |
| Language: | eng |
| Abstract: | This paper examines the process by which state or government auditors may become recognized as possessing expertise relevant to guiding and implementing new public management reforms. This process is analyzed in the Canadian province of Alberta to understand the construction of a claim to expertise, drawing on theories in the social study of science and technology. Specifically, it is examined how the Office of the Auditor General of Alberta anchored its claims to expertise in the corpus of knowledge on measurement of government performance, the various devices used by the Office to sustain these claims, and the ways in which government and public servants reacted to them. Particularly, this paper provides insights into how standards of "good practices" develop through a process of "fact" building etc. |
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