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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/approachIn this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own...
The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.Design/methodology/approachThe paper traces different...
This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk.Design/methodology/approachThis paper uses a case study approach through a thematic analysis of the...
The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls.Design/methodology/approachExploratory case...
Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a...
This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.Design/methodology/approachThe paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user...
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