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From inspection to auditing: audit and markets as linked ecologies

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  • Mennicken, Andrea

Abstract

This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and 2005, and analyses this in terms of the notion of ‘‘linked ecologies”. The paper queries the relationship between audit and neoliberal modes of governing. It argues that we should be careful not to see audit as an unproblematic expression of neoliberalism. Investigating the dynamics and conflicts accompanying attempts to establish auditing as a site for governmental reform, this paper examines the manifold ways in which the meaning of markets and the roles of auditing in them can be unsettled, reinvented and transformed. The paper analyses how auditing was made marketable, and investigates how projects of post-Soviet audit development came to be carried forward, shifted and changed through new ‘‘enterprising selves” and their newly founded audit and consulting firms. The paper concludes with a more general discussion of the implication of these findings for our understanding of the dynamics of professionalisation, and the changing of relations between politics and expertise.

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  • Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:27054
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    File URL: http://eprints.lse.ac.uk/27054/
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    4. Power, Michael, 2021. "The financial reporting system - what is it?," LSE Research Online Documents on Economics 110220, London School of Economics and Political Science, LSE Library.
    5. Jeppesen, Kim K., 2019. "The role of auditing in the fight against corruption," The British Accounting Review, Elsevier, vol. 51(5).
    6. Iurii N. GUZOV, 2016. "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 651-651, June.
    7. Metka Duhovnik, 2011. "Time to Endorse the ISAs for European Use: The Emerging Markets' Perspective," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 129-140.
    8. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    9. Zhang, Ying & Andrew, Jane, 2014. "Financialisation and the Conceptual Framework," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(1), pages 17-26.
    10. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    11. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    12. Wade, Faye & Bush, Ruth & Webb, Janette, 2020. "Emerging linked ecologies for a national scale retrofitting programme: The role of local authorities and delivery partners," Energy Policy, Elsevier, vol. 137(C).
    13. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
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    15. Karim Jamal & Shyam Sunder, 2011. "Unregulated Markets for Audit Services," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 1-16, December.
    16. Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.

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    More about this item

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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