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Afterword: Audit Society 2.0?

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  • Power, Michael

Abstract

Purpose: The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be adapted in the face of advances in digitization. Design/Methodology/approach: This essay develops a series of critical reflections on the main arguments in “The Audit Society” (Oxford University Press, 1997). Findings: There is a need for critical accounting and management research to explore how audit society themes require adjustment in the face of “surveillance capitalism” and how the boundaries between accounting, security and surveillance are becoming blurred. Originality/value: This essay is a personal and self-critical account of the genesis of The Audit Society thesis which looks forward to how this thesis can develop. It also offers a defence of the value of books in enabling the travelling of ideas across fields.

Suggested Citation

  • Power, Michael, 2022. "Afterword: Audit Society 2.0?," LSE Research Online Documents on Economics 115189, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:115189
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    File URL: http://eprints.lse.ac.uk/115189/
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    References listed on IDEAS

    as
    1. Power, Michael, 2021. "Modelling the microfoundations of the audit society: organizations and the logic of the audit trail," LSE Research Online Documents on Economics 100243, London School of Economics and Political Science, LSE Library.
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    More about this item

    Keywords

    audit trail; digitization; surveillance capitalism; The Audit Society;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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