The Politics Of Financial Auditing
Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance to ideals of „efficiency”, „value for money”, „competitiveness” and „accountability”. Accounting increasingly shapes the language of policy and has become as much an indisputable benchmark of rational economic conduct as a substantive practice. However, to suggest that accountants have been integral to the new financial performance culture in which we now seem to live is also to reveal an irony. Two of the professional tasks which are closely associated with the image of these champions of performance are currently undergoing a crisis of „performativity” themselves. Financial accounting and audit, practices through which the wider dissemination of a „financial rationality” has occurred, are being questioned as never before. In this essay we focus upon the varied processes of negotiation, debate and accusation which constitute a „politics of financial auditing”.
Volume (Year): 1 (2009)
Issue (Month): 12 (April)
|Contact details of provider:|| Postal: Str. A.I. Cuza nr. 13, Craiova|
Phone: 004 0251 411317
Fax: 004 0251 411317
Web page: http://feaa.ucv.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:aio:rteyej:v:1:y:2009:i:12:p:42-49. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ionascu Costel)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.