کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878742 911131 2012 24 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal
چکیده انگلیسی

In this paper, we investigate the way in which auditing was mobilised during the 2010 Melbourne Storm salary cap scandal, through a textual analysis of media coverage associated with the crisis. Using ‘t Hart’s power-symbolic analytical framework, we document the initial public framing of the auditing-based response as well as rhetorical strategies to mask, and counter, public criticisms of audits commissioned by the National Rugby League (NRL) and News Limited in the immediate aftermath of the salary cap breach announcement. We illustrate that these audits formed a key element of the crisis management response of both organisations. We also provide evidence of the way that the NRL sought to use the audit exercise to re-legitimate its ongoing monitoring and enforcement of the salary cap. In spite of various challenges to the scope, due process, timeliness, transparency, independence and resourcing of the audits, the audit programs and their associated narratives endured. The paper contributes to understanding the role of auditing in crisis management and how this role can be implicated in shaping the social construction and contestation of organisational crises.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 37, Issue 3, April 2012, Pages 131–154
نویسندگان
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