Accounting, Auditing & Accountability Journal: Volume 11 Issue 1

Hamlet without the prince: the ethnographic turn in information systems research

Tony Tinker

Computer based accounting information systems (AIS) have been a major force behind the current wave of corporate downsizing and reengineering (Deloitte & Touche LLP, 1996). While…

A ring fence for the profession: advancing the closure of British accountancy 1957‐1970

Stephen P. Walker, Ken Shackleton

Explores the genesis of a plan to erect a statutory “ring fence” around the accountancy profession in Britain during the 1960s. Focuses on two elemental problems in actualising a…

Auditor changes and tendering: UK interview evidence

Vivien Beattie, Stella Fearnley

Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of…

Persuasion without numbers?: Public policy and the justification of capital charging in NHS trust hospitals

Julie Froud, Colin Haslam, Sukhdev Johal, Jean Shaoul, Karel Williams

Using the example of capital charging in UK hospitals, this paper shows how new public policy initiatives are justified through forms of persuasion without numbers and can be…

Current Issues in Auditing (3rd ed.)

K.A. Van Peursem