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The adoption of pro...
The adoption of professional audit standards in the public sector : The role of the audit profession and other actors
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- Broberg, Pernilla, 1981- (författare)
- Linköpings universitet,Företagsekonomi,Tekniska fakulteten,Filosofiska fakulteten
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- Tagesson, Torbjörn, 1969- (författare)
- Linköpings universitet,Företagsekonomi,Filosofiska fakulteten,RKR/Linköpings universitet
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(creator_code:org_t)
- 1
- New York : Taylor & Francis Group, 2024
- 2024
- Engelska.
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Ingår i: Auditing Transformation. - New York : Taylor & Francis Group. - 9781032533032 - 9781032533056 - 9781003411390 ; , s. 90-110
- Relaterad länk:
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https://libris.kb.se...
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https://libris.kb.se...
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https://urn.kb.se/re...
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https://doi.org/10.4...
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Abstract
Ämnesord
Stäng
- This chapter contributes to the understanding of how change within auditing is initiated and formed through collaboration and negotiation between FAR and other actors within the organisational field of municipal auditing in Sweden. The empirical data is based on documents and interviews with actors within and outside the audit profession. Thus, the data represents different perspectives and interests throughout the change process. The analyses show that it was different partial jolts that made the various actors feel institutional pressure to get involved in the change process. At the end of the change process, an additional partial jolt, initiated by an outside actor, facilitated and accelerated the process as it reinforced the understanding of interdependence between the actors involved.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
- SAMHÄLLSVETENSKAP -- Statsvetenskap -- Studier av offentlig förvaltning (hsv//swe)
- SOCIAL SCIENCES -- Political Science -- Public Administration Studies (hsv//eng)
Nyckelord
- audit standards
- audit profession
- public sector
- regulation
- Revision
- Sverige
Publikations- och innehållstyp
- vet (ämneskategori)
- kap (ämneskategori)
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