haku: @author Pentland, B. / yhteensä: 3
viite: 3 / 3
« edellinen | seuraava »
Tekijä: | Pentland, B. |
Otsikko: | Getting comfortable with the numbers: auditing and the micro-production of macro-order |
Lehti: | Accounting, Organizations and Society
1993 : OCT-NOV, VOL. 18:7/8, p. 605-620 |
Asiasana: | AUDITING THEORIES ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | Field observations of two audit engagements are used to interpret auditing as a ritual which transforms the financial statements of corporate management from an inherently untrustworthy state into a form that the auditors and the public can be comfortable with. The analysis draws on Collins' theory of interaction ritual chains (American Journal of Sociology, 1981, pp.984-1014) to create an interpretative theory of auditing which offers insights into both the micro-level interactions within the audit team and the macro-level role of auditing in the economic order. |
« edellinen | seuraava »
SCIMA