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| Tekijä: | Mennicken, A. |
| Otsikko: | From inspection to auditing: Audit and markets as linked ecologies |
| Lehti: | Accounting, Organizations and Society
2010 : APR, VOL. 35:3, p. 334-359 |
| Asiasana: | auditing markets professional organizations government Russia |
| Kieli: | eng |
| Tiivistelmä: | This paper deals with the roles that images and ideas of market creation played in the re-articulation of relations btw. government, audit expertise and professional organization in post-Soviet Russia. Herein, examined is the change from state-led inspection to market-oriented auditing from 1985 to 2005. This is analysed in terms of the notion of "linked ecologies". The relationship btw. audit and neoliberal modes of governing is queried. It is argued that great care is needed for not to see audit as an unproblematic expression of neoliberalism. Investigating the dynamics and conflicts accompanying attempts to establish auditing as a site for governmental reform, this paper examines a plenty of ways in which the meaning of markets and the roles of auditing in them can be unsettled, reinvented and transformed. It is analyzed how auditing was made marketable. It is explored how projects of post-Soviet audit development came to be carried forward, shifted and changed through new "enterprising selves" etc. A more general discussion of the implication of these findings for the understanding of the dynamics of professionalisation concludes the paper. |
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