کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
879002 1471264 2008 31 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Connecting worlds: The translation of international auditing standards into post-Soviet audit practice
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Connecting worlds: The translation of international auditing standards into post-Soviet audit practice
چکیده انگلیسی

This paper analyses the use and circulation of international auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of “connecting worlds” and translation. In a detailed field study based investigation, it traces various attempts to articulate and link Soviet and post-Soviet worlds, old and new imagined audit worlds. The paper underscores the fragile and precarious nature of international standardisation projects. It shows how ideals of audit universalism and international comparability become enmeshed in, and challenged by, global divisions of audit labour, problems and practices of power and exclusion, and struggles for intra-professional distinction, which in turn undermine as well as promote the connecting of worlds through standards.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 33, Issues 4–5, May–July 2008, Pages 384–414
نویسندگان
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