My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 12 January 2022
Issue publication date: 15 March 2022
Abstract
Purpose
The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.
Design/methodology/approach
In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.
Findings
The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.
Research limitations/implications
This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.
Practical implications
This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.
Social implications
This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.
Originality/value
The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.
Keywords
Acknowledgements
The author wishes to thank Mark Christensen, Thomas Riise Johansen and Kjell Tryggestad for their comments to an earlier version of the article. Author also wish to thank Mark Christensen for the language revisions.
Citation
Skaerbaek, P. (2022), "My self-reflection on the importance of Michael Power’s book
Publisher
:Emerald Publishing Limited
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