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Flexible regulation: the birth of a qualitative audit society?

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  • Rachel Aldred

Abstract

This article discusses the emergence of qualitative techniques of audit. In particular, it focuses on the auditing of the UK policy National Health Service Local Improvement Finance Trust (NHS LIFT), a policy that shifts provision of primary care premises to the corporate sector. In this case, far from qualitative audit representing a pluralist approach it actually signifies the regulatory capture of the National Audit Office (NAO) by powerful private and public sector interests. The article considers how this shift in regulatory techniques – including the adoption of qualitative techniques including snowball sampling, case studies and interviewing – is linked to a change in the auditor's role. Qualitative research can be appropriated and re-shaped by powerful groups.

Suggested Citation

  • Rachel Aldred, 2008. "Flexible regulation: the birth of a qualitative audit society?," International Journal of Management Concepts and Philosophy, Inderscience Enterprises Ltd, vol. 3(1), pages 48-65.
    • Handle: RePEc:ids:ijmcph:v:3:y:2008:i:1:p:48-65
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