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Making things auditable

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  • Power, Michael
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 21 (1996)
    Issue (Month): 2-3 ()
    Pages: 289-315

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    Handle: RePEc:eee:aosoci:v:21:y:1996:i:2-3:p:289-315

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 20(6), pages 507-546, August.
    2. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 21(2-3), pages 243-267.
    3. Carpenter, Brian & Dirsmith, Mark, 1993. "Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 18(1), pages 41-63, January.
    4. Francis, Jere R., 1994. "Auditing, hermeneutics, and subjectivity," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 19(3), pages 235-269, April.
    5. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 1(1), pages 39-68.
    6. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 18(7-8), pages 605-620.
    7. Nelson Espeland, Wendy & Hirsch, Paul M., 1990. "Ownership changes, accounting practice and the redefinition of the corporation," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(1-2), pages 77-96.
    8. Power, Michael K., 1991. "Educating accountants: Towards a critical ethnography," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(4), pages 333-353.
    9. Armstrong, Peter, 1991. "Contradiction and social dynamics in the capitalist agency relationship," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 16(1), pages 1-25.
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    Cited by:
    1. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    2. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(4), pages 379-394, May.
    3. Martin Mueller & Virginia dos Santos & Stefan Seuring, 2009. "The Contribution of Environmental and Social Standards Towards Ensuring Legitimacy in Supply Chain Governance," Journal of Business Ethics, Springer, Springer, vol. 89(4), pages 509-523, November.
    4. Neu, Dean & Graham, Cameron, 2006. "The birth of a nation: Accounting and Canada's first nations, 1860-1900," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 31(1), pages 47-76, January.
    5. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 32(1-2), pages 101-129.
    6. Andrea Mennicken, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library 27054, London School of Economics and Political Science, LSE Library.
    7. Skærbæk, Peter, 2009. "Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(8), pages 971-987, November.
    8. Franck Aggeri & Julie Labatut, 2010. "La gestion au prisme de ses instruments. Une analyse généalogique des approches théoriques fondées sur les instruments de gestion," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 13(3), pages 5-37., September.
    9. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(1), pages 119-140, January.
    10. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 36(1), pages 31-52, January.
    11. Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(5), pages 524-545, July.
    12. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 28(1), pages 65-95, January.
    13. Ahmed Faidoli, 1999. "La négociation de la réalité financière entre les auditeurs et les dirigeants : une synthèse de la littérature," Post-Print, HAL halshs-00587756, HAL.
    14. Ramirez, Carlos, 2009. "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(3-4), pages 381-408, April.
    15. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 26(2), pages 161-191, March.
    16. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 35(3), pages 334-359, April.

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