If cultures are always in the making, this book catches one kind of culture on the make. Academics will be familiar with audit in the form of research and teaching assessments - they may not be aware how pervasive practices of 'accountability' are or of the diversity of political regimes under which they flourish. Twelve social anthropologists from across Europe and the Commonwealth chart an influential and controversial cultural phenomenon.

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based (...) traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors. (shrink)

This article examines the attempted reform of education within an emerging audit culture in Australia that has led to the implementation of a high-stakes testing regime known as NAPLAN. NAPLAN represents a machine of auditing, which creates and accounts for data that are used to measure, amongst other things, good teaching. In particular, we address the logics of a policy intervention that aims to improve the quality of education through returning ‘good teaching’. Using Deleuze’s concepts of series, events, (...) copies and simulacra, we suggest that an attempt to return past commonsense logics of ‘good teaching’ as a result of NAPLAN is not possible. In an audit culture as exemplified by NAPLAN, ‘good teaching’ is being reconceptualized through those practices and becomes unrecognizable. Whilst policy claims to improved equity and quality are admirable, this article suggests that the simulacral change to logics of good teaching may actualize something very different. (shrink)

This paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived strength of auditing and reporting standards on the perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and in-group collectivism, and high institutional collectivism, future orientation (...) and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legal settings and regulations on ethical behaviours. (shrink)

This study aims to examine the relationship between national cultural dimensions and the probability of a firm being externally audited. It uses a large set of representative micro-data from nearly 3000 firms across 34 industries in 13 countries in Eastern Europe and the Middle East over the period 2008–2010, and Schwartz’s cultural dimensions, namely autonomy, embeddedness, egalitarianism and hierarchy. The findings show that the relationship between firm audits and cultural autonomy and egalitarianism is strongly positive and statistically significant. Specifically, they (...) show that an increase of one standard deviation in affective autonomy increases the probability that a firm will engage in an external audit by 3.37%. Along the same lines, a 1 SD increase in egalitarianism leads to a 8.36% increase in the likelihood of a firm engaging in an external audit. However, there is no clear evidence that embeddedness and hierarchy play a role in firms’ external auditing trends. These findings remain robust to the use of several confounding factors at the firm and country levels. This research highlights its uniqueness in the choice of national culture as a determinant for the likelihood of external audits. (shrink)

This exploratory study investigates the manifold conceptions of the internal auditing of risk culture prevalent among four influential actors of the financial sector—regulators, normalizers, consultants, and implementers. By inductive analysis of 20 interviews and 295 documents, we illustrate a two-step interpretive scheme utilized by the four actors in their IA approaches of risk culture: defining broad goals and designing visibility schemes. The visibility schemes were tied to the demarcation, measurement, as well as the IA data collection techniques of (...) risk culture. Our results indicate two dichotomous interpretations among the four actors concerning the IA of risk culture. The first interpretation, prevalent among regulators and implementers, promotes the control of risk culture primarily through verification. The second interpretation, adopted by consultants and normalizers, promotes the control of risk culture by IA along with the empowerment of employees through training programs. Our results not only contribute to understanding IA expansions, specifically to non-tangible domains such as risk culture but also enrich the literature exploring the mechanisms different stakeholders utilize to shape weakly professionalized IA practices. (shrink)

This article argues that the academic values associated with intellectual freedom are incommensurable with those of industry which permeate recent related government initiatives associated with enterprise education and quality audit and assessment. It concludes that if industrial values are implanted in universities, they will destroy the academic values on which open intellectual enquiry and the disinterested pursuit of knowledge depend.

An aim of all of the management of healthcare systems is the smooth provision of services. A great deal of effort is put into ensuring processes will obtain this ideal – the well‐run system. The central argument in this paper is that these processes result in a system that perpetrates violence and coercion on its clients and workers. This violence is structural and personalizing in its effects. Moreover, time and effort is taken away from the actual work of the system (...) for its management. Under such managerialist control, the idea of chaos and the need to ensure order are used to fuel an apparatus that takes the focus from other aspects of the system such as the power relations that keep the system as it is. In such an ordering, the clinical audit is promoted as a method to ensure order by keeping ahead of, or removing the potential for chaos. In using Žižek's ideas about violence it is possible to identify how efforts and attempts to correct the system are doomed to fail just as they hide how nurses' enrolment in the service of the system leads to alienation and subjectification. A central aim of this paper is to rethink how power and implicit violence are practised in such processes. To overcome the inherent violence of the audit culture, this paper suggests an interruption of audit cultures with a promotion of more radical positions for nursing practice and clinically based research. The hope is to recalculate and interrupt how nurses are to operate in the management structures that organize healthcare. (shrink)

We use content analysis to show that the diagnosis of the financial crisis of 2007–2009 shifted significantly from a focus on the need for structural change in the banking industry to an emphasis on culture and reform at the organizational level. We consider four overlapping subsystems in which this shift in problem–solution clusters played out—political, regulatory, legal, and consulting—and show that the “structural reform agenda,” which was initially strong and publicly prominent in the political arena, lost attention. Over time (...) it was displaced by a neoliberal managerialist turn, which watered down or abandoned structural solutions and instead played up a new “culture and conduct reform agenda.” We explain this shift in terms of the marketization of regulation, which—following Mautner (_Language and the market society_, 1st ed. Routledge, 2010)’s model of interdiscursive alignment—we detect in the shifting language of financial-services reform across the four subsystems in scope. We argue that a neoliberal turn took place with a _discursive closure_ that made the structural reform alternative gradually unsayable and, in the end, unthinkable. At the same time, the discourse turned to embrace the neoliberal agenda, built on the myth of self-regulating actors and markets, manifest in the culture problematic. This managerialist turn was able to mobilise, and be operationalised by, an industry of consultants, whereas structural change came to be seen by regulators as too risky to implement. We claim that these dynamics reveal how a form of “collective strategic ignorance,” based on powerful institutional myths, was systematically oriented to ignore and reject structural sources of crisis. Finally, we suggest that the observed pattern of displacement—whereby initial calls for structural change become later displaced by managerial and procedural solutions—is common to other social issues, such as audit reform and corporate social responsibility. (shrink)

This article considers how schools are addressing harmful sexual behaviour occurring between students. In the context of policy and school inspection, driven by student disclosures of sexual harm, schools are being required to evidence responses to sexual harassment and abuse within and beyond school. Presenting findings from 14 school audits the article highlights evidence of the levers where schools claim they are achieving well and those where they self-assessed lowest. The findings are based on analysis of 14 school assessments. The (...) findings evidence that schools more readily develop statutory policy processes and are less equipped to address cultural elements driving harmful and unsafe environments. The findings have implications for how schools are supported to address sexual harm and what drives changes in this area. (shrink)

The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in (...) decision making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that (...) invoked these cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

Forensics is proposed as a means to understand, trace, and recompile data and computational activities. It has a securitocratic dimension and one that is being developed as a means of opening processes, events and systems into a more public state. This article proposes an analysis of forces at play in the circulation of a ‘screener’ of Quentin Tarantino’s The Hateful Eight and associated files, to suggest that forensic approaches used to control flows of data may be repurposed for dis­semination. The (...) article maps a brief history of digital forensics and sets out some of its political entailments, indicating further lines of enquiry regarding the inter-relation of technosocial powers constituted in the interactions between forensics and coun­ter-measures. The article proposes that the posthumanities are partially constituted by a renewed relationship between questions of culture, subjectivity, knowledge and the technical. Some propositions for the technical as grounds for cultural politics are made. (shrink)

The aim of this article is to problematize the concept of school culture both as a concept and as a subject of investigation. It deals with the historical roots of this concept and the fact that it is shrinking—a consequence of the managerial imperatives of effectiveness and accountability in education. School culture, in relation to the quality of schools and the quality of education, has become the subject of audits, arrived at through a developed network of standardisation in (...) education, testing and evaluation. The methodology of evaluation currently lending particular substance to school culture, however, generates different methodological perspectives on investigating school culture and thus research is becoming an instrument of political power. In the research it is then necessary to either abandon the concept of school culture or to free it from spinning round the cycle of evaluation/self-evaluation—a change in school culture—improving the “quality of the school”—a new evaluation/self-evaluation. One way to do this is to employ ethnographic approaches in research into schools and to understand school culture as a system of texts. (shrink)

Previous work in the agri-food tradition has framed food auditing as a novelty characteristic of a shift to neoliberal governance in agri-food systems and has tackled the analysis of food “quality” in the same light. This article argues that agri-food scholars’ recent interest in the contested qualities of food needs to be situated alongside a much longer history of contested cultural attributions of trust in food relations. It builds on an earlier discussion suggesting that, although neoliberalism has undoubtedly opened up (...) new spaces for audit activity, older political and social dynamics operating around food audits were established long before the neoliberal historical moment. Breaking new ground (as far as is known) by looking further back than the early history of the organic social movement, it examines intersections of religious food auditing, migrant food culture, and commercial dynamics in food systems. Based on secondary sources, two contrasting case studies are presented to illustrate the flux and complexity for: New World Diaspora migrants to New York City of assuring food was kosher; and more recent Maghrebi migrants to southwest France of assuring food is halal. The article concludes by noting that the neoliberal moment stands not as the unique progenitor of a new style of food authority, but rather as the latest response to a wider rupture in the historically contingent arbitration of new forms of trust in food. (shrink)

This paper investigates the key drivers behind the origins of value-for-money (VFM) audit in Canada and the aims, intents, and logics ascribed by the original proponents. Drawing on insights from governmentality and New Public Management, the paper utilizes analysis methods adapted from case study research to review a wide range of primary documentation (e.g., Hansards from the Public Accounts Committee, House of Commons debates, the so-called Wilson report and the FMCS study) and secondary documentation (newspaper articles, Office of the (...) Auditor General internal publications, journal articles). Major findings indicate a rise of a management consulting culture within the Auditor General’s office following the appointment of James Johnson Macdonell. VFM legislation effectively operationalized practices drawn from management consulting expertise by invitation of the consultant. It was offered as an answer to the growing scope and size of government, which had become problematized by the Auditor General in terms of parliament losing control over the public purse. The Auditor General’s invocation of financial crisis led to a substantial broadening of mandate and increase in resources for that office. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had (...) an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that (...) Canadian accounting students' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into the three levels of ethical reasoning identified by Kohlberg's (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation) theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure (...) had an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

This article argues that the academic values associated with intellectual freedom are incommensurable with those of industry which permeate recent related government initiatives associated with enterprise education and quality audit and assessment. It concludes that if industrial values are implanted in universities, they will destroy the academic values on which open intellectual enquiry and the disinterested pursuit of knowledge depend.

The social democratic state pursued interventionism for positive political freedom, making markets adapt to the needs of a fair democratic society, with the provision of social rights. The Robbins’ Report, which inaugurated the expansion of state-funded higher education in the 1960s, held that access to higher education was a social right and that the ‘cultivation’ produced by higher education was a good in itself and the epistemic basis for a social democratic society. Despite rhetorical appeals to negative political freedom, the (...) neoliberal state is interventionist, but with interventionism to promote the economic freedom of corporations. The state adapts the market to corporate needs and seeks to force individuals to adapt to this market. The current Conservative Government is seeking to re-engineer English higher education to make it adapt more fully to enhancing the economic freedom of corporations, using audit culture and changes to the Research Councils, with the former being presented as neutral-technocratic proxies for market signals. Using Gadamer, and his Humboldtian conception of higher education, which is similar to that argued for in the Robbins Report, it is argued that such changes cause objective harm to our ‘Being’, with this inaugurating an authoritarian technocratic approach to English higher education. (shrink)

The BBC is an exemplary institution in the government of culture. In the context of the neo-liberalism of the 1990s it became also a key experimental site for the development of a new culture of government, one in which notions of markets, efficiency, accountability and audit were translated into the public sector. The focus of this paper is an analysis, based on ethnographic research, of the BBC's culture of markets, accountability and audit in the mid (...) to late nineties. Indebted in part to the Foucauldian concern with the relations between forms of political rationality and specific technologies of government, the paper charts the substance and the anti-creative effects of these techniques. But it stresses also their contestability and negotiability, how they evoke ambivalance and coexist with diverse forms of resistance. In particular, through the case of the BBC, the paper sketches the contours of a sociology of reflexivity based on a more differentiated account of reflexivity than is found in the speculative, often normatively-directed writings of Beck, Giddens and Lash. It points to the layering of reflexivities in and around the contemporary BBC, and to the competing and antagonistic reflexivities that may inhabit any social space. (shrink)

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of (...) a sanction) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of (...) a sanction) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Trust is both ethically important and essential for business but difficult to measure. This paper contributes toward clarifying the nature of trust in a way that is both conceptually helpful for ethical inquiries concerning business and pertinent to the measurement of trust as an element in organizations. Several papers hypothesize that increasing the role of trust in a corporation reduces the need for external monitoring and contracts. Assessing this important hypothesis requires a way to gauge whether a firm has a (...) trusting corporate culture. We develop an objective measure of trust in a firm’s corporate culture by counting the number of times 21 trust-related words appear in an important kind of document: the Management Discussion and Analysis section of the annual report. We report two significant findings: that, contrary to what one might think, firms with a trusting culture frequently use audit and control-type words and that trust is positively linked with subsequent share price volatility. We propose explanations of these findings with the hope of facilitating the objective measurement of trust and enhancement of a trusting atmosphere in corporate culture. (shrink)

In today’s neoliberal audit cultures university rankings, quantitative evaluation of publications by JIF or researchers by h-index are believed to be indispensable instruments for “quality assurance” in the sciences. Yet there is increasing resistance against “impactitis” and “evaluitis”. Usually overseen: Trivial errors in Thomson Reuters’ citation indexes produce severe non-trivial effects: Their victims are authors, institutions, journals with names beyond the ASCII-code and scholars of humanities and social sciences. Analysing the “Joshua Lederberg Papers” I want to illuminate eventually successful (...) ‘invention’ of science citation indexing is a product of contingent factors. To overcome severe resistance Eugene Garfield, the “father” of citation indexing, had to foster overoptimistic attitudes and to downplay the severe problems connected to global and multidisciplinary citation indexing. The difficulties to handle different formats of references and footnotes, non-Anglo-American names, and of publications in non-English languages were known to the pioneers of citation indexing. Nowadays the huge for-profit North-American media corporation Thomson Reuters is the owner of the citation databases founded by Garfield. Thomson Reuters’ influence on funding decisions, individual careers, departments, universities, disciplines and countries is immense and ambivalent. Huge technological systems show a heavy inertness. This insight of technology studies is applicable to the large citation indexes by Thomson Reuters, too. (shrink)

As Post observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients. Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants (...) of cheating among accounting students to the U.K. Based on the work of Cohen et al. it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students. (shrink)

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of (...) a sanction) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Will the Sarbanes-Oxley Act of 2002 and the emerging EU auditing standards be adequate to stop major corporate scandals? Certainly they will help, but the best defence against fraud is a corporate culture strong enough to itself stop abuse internally. Activities imposed from the outside can never match the role of colleagues within a company who challenge one another to maintain the highest of ethical standards and good business practices. Boards must ensure a strong ethics framework of appropriate behaviour. (...) Since behaviour is based on values priorities, a mutual effort at all levels to deal with corporate ethics begins with a clear understanding of core values, both individually and organisationally. If a company wants to achieve a high Return on Capital Employed and Customers Engaged, a high Return on Competencies Enhanced, and a high Return on Co-Creative Energy, it is a major breakthrough to discover the interrelationship between: value, values, valuing and valuation. (shrink)

From the temporal perspective, this article examines shifts in the productionof sociological knowledge. It identifies two kinds of rhythms of sociology: 1) that of sociological standpoints and techniques of investigation and 2) that of contemporary academic life and culture. The article begins by discussing some of the existing research strategies designed to "chase"high-speed society. Some, predominantly methodological, currents are explored and contrasted with the "slow" instruments of sociological analysis composed of different, yet complementary, modes of inquiry. Against this background, (...) the article stresses that it is through the tension between fast and slow modes of inquiry that sociology reproduces itself. The subsequent part explores the subjective temporal experience in contemporary academia. It is argued that increasing administration and auditing of intellectual work significantly coshapes sociological knowledge production not only by requiring academics to work faster due to an increasing volume of tasks, but also by normalizing time-pressure.The article concludes by considering the problem as to whether the increasing pace of contemporary academic life has detrimental consequences for the more organic reproductive rhythms of sociology. (shrink)

Ethics limits the behavior of individuals in social life within the framework of right-wrong, good-bad. In this context, the peace of the whole society must develop behaviors by ethical principles by individuals in social life. There are mechanisms for auditing unethical behaviors before the public and private sector institutions and organizations. In addition to all these mechanisms, there is a civilian area that exists independently of the private sector and the state. As a third sector, non-governmental organizations, which are an (...) element of this civil field, have a structure that includes individuals from all segments of society voluntarily. They aim to contribute to the increase in the quality of life of people in society with their work and to develop respect for ethical factors and Values. Non-governmental organizations, which also have an audit role for the public and private sectors, are in a voice against ethical violations in social life. With the formation of awareness against ethical violations and the dissemination of ethical behaviors throughout the society, individuals culturally internalize ethical behaviors are realized through non-governmental organizations. In this context, the aim of this study is to examine the role of civil society in the formation of ethical culture. In the study, firstly the concept of ethical and ethical culture, then civil society and non-governmental organizations, and finally the role of civil society in the development of ethical culture were discussed through the literature. In the evaluations made, it was seen that the civil society area, which is defined as a third sector independent from the public and private sectors, acts as a barrier against ethical violations that occur in the general society and plays an active role in the creation of an ethical culture. As a result, it can be said that the transformative role of non-governmental organizations on society plays an important role in bringing their ethical behaviors to individuals in social life. (shrink)

The purpose of the study is to study and analyze innovative technologies for the reproduction of the socio-cultural potential of students in a music college. The scientific novelty of the research consists in identifying and substantiating the interrelations in the process of social reproduction, which provides innovative educational and educational activities in a music college. As a result, the authors have developed a technology of social audit of the process of reproduction of the socio-cultural potential of youth in a (...) music college. The technologization of the process made it possible to develop a model for managing the reproductive processes of the socio-cultural potential of college youth based on the principles of a project-oriented approach. (shrink)

This paper is intended to contribute to the discussion of the differential level of adoption of Big Data among research communities. Recognising the impracticality of conducting an audit across all forms and uses of Big Data, we have restricted our enquiry to one very specific form of Big Data, namely general purpose taxonomies, of which Mosaic, Acorn and Origins are examples, that rely on data from a variety of Big Data feeds. The intention of these taxonomies is to enable (...) the records of consumers and citizens held on Big Data datasets to be coded according to type of residential neighbourhood or ethno-cultural heritage without any use of questionnaires. Based on our respective experience in the academic social sciences, in government and in the design and marketing of these taxonomies, we identify the features of these classifications which appear to render them attractive or problematic to different categories of potential user or researcher depending on how the relationship is conceived. We conclude by identifying seven classifications of user or potential user who, on account of their background, current position and future career expectations, tend to respond in different ways to the opportunity to adopt these generic systems as aids for understanding social processes. (shrink)

In the early 1980s, Edward Shils, together with others, undertook the task of defining what he called ‘The Academic Ethic’. It is perhaps best to think of this task in terms defined by Alasdair MacIntyre in many of his writings, in which he observes that the formulation of an ethic typically came at the point where it was no longer a matter of general tacit acceptance but was becoming lost. Shils’s exchanges with his friends and collaborators who commented on the (...) project bear this out: they understood the changes in circumstances that had made the traditional academic ethic obsolete. So did Shils himself. He understood science in terms of what might be called ‘the liberal theory of science’, which treated scientists, and by extension all of academia, as independent agents seeking truth in their own ways, governed by their own sense of what was promising to research, bound together only by a strong tradition of truth-seeking and mutual respect. This, however, required independence of finance – something that the high costs of science rendered prohibitive. The grants system undermined autonomy, and similar issues undermined the autonomy of non-science academics. What is the relevance of traditional academic values today? If the liberal theory of science is dead, what has replaced it? Answering these questions takes us to the heart of problems of the organisation and financing of academic life, the audit culture and the question of truth itself. (shrink)

Noting the pervasiveness of the adoption of "responsibility" as a core ideal of neoliberal governance, the contributors to Competing Responsibilities challenge contemporary understandings and critiques of that concept in political, social, and ethical life. They reveal that neoliberalism's reification of the responsible subject masks the myriad forms of individual and collective responsibility that people engage with in their everyday lives, from accountability, self-sufficiency, and prudence to care, obligation, and culpability. The essays—which combine social theory with ethnographic research from Europe, North (...) America, Africa, and New Zealand—address a wide range of topics, including critiques of corporate social responsibility practices; the relationships between public and private responsibilities in the context of state violence; the tension between calls on individuals and imperatives to groups to prevent the transmission of HIV; audit culture; and how health is cast as a citizenship issue. Competing Responsibilities allows for the examination of modes of responsibility that extend, challenge, or coexist with the neoliberal focus on the individual cultivation of the self. Contributors Barry D. Adam, Elizabeth Anne Davis, Filippa Lentzos, Jessica Robbins-Ruszkowski, Nikolas Rose, Rosalind Shaw, Cris Shore, Jessica M. Smith, Susanna Trnka, Catherine Trundle, Jarrett Zigon. (shrink)

In this response essay, Peter Taubman considers the relationship between melancholia and Freud's notion of a death drive. Taubman explores how audit culture sustains melancholia and intensifies the death drive, ultimately deadening our psyches by erasing memory, disparaging feelings, shutting down thought, and ignoring history. Taubman concludes with a suggestion that educators once again integrate discussions of Eros, or love, in their approaches to curriculum and teaching.

McNair (1991) discusses the "proper compromises" made by junior auditors in large public accounting firms by arguing that the conflict between high-quality and low-cost auditing leads to "ethically ambivalent" behavior. Specifically, McNair provides evidence that success during the early stages of a public accounting career requires auditors to complete quality audits in an unreasonably short period of time. Completing quality audits within insufficient time constraints puts junior auditors in the following dilemma: report time truthfully and fail versus underreport time and (...) succeed. We reevaluate this conflict approximately one decade after McNair''s study and provide evidence that pressures toward "ethical ambivalence" have been reduced in public accounting firms. (shrink)

It is generally acknowledged that much contemporary education takes place within a dominant audit culture, in which accountability becomes a powerful driver of educational practices. In this culture, both pupils and teachers risk being configured as a means to an assessment and target-driven end: pupils are schooled within a particular paradigm of education. The article discusses some ethical issues raised by such schooling, particularly the tensions arising for teachers, and by implication, teacher educators who prepare and support (...) teachers for work in situations where vocational aims and beliefs may be in conflict with instrumental aims. The article offers De Certeau's concept of la perruque to suggest an opening to playful engagement for human ends in education, as a way of contending with and managing the tensions generated. I use the concept to recover an idea of solidarity for teacher educators and teachers to enable ethical teaching in difficult times. (shrink)

This book delivers a definitive contribution to the understanding of Habermas's oeuvre as it applies to education. The authors examine Habermas's contribution to pedagogy, learning and classroom interaction; the relation between education, civil society and the state; forms of democracy, reason and critical thinking; and performativity, audit cultures and accountability.

This short paper is a response to Richard Smith’s ‘ion and finitude: education, chance and democracy’. In his paper Smith contends that a rationalist agenda dominates education and democracy today, and that this agenda by rendering us insensitive to the tragic dimension of life, breeds a sense of hubris, or arrogance towards fate which is fuelled by an inordinate confidence in our knowledge. In the worlds of education and politics it has led to an obsession with management and transparency, and (...) to students who fear to take risks. As a specific example of this, he takes up the recent fixation in universities with learning how to learn, which he says leads to an over-emphasis on skills in the curriculum, and to an ‘audit’ culture. While sympathising with much of his analysis of the latter, my counter-suggestion is that the contemporary world lacks anything but a sense of the contingency of things, to the contrary, that at the heart of its mangerialist culture and its performatist ethos lies the need for reassurance. My response focuses on the politics of the self-directed learner that lies at the heart of the lifelong learning literature, on learning how to learn, on the notion of transparency and on the transparent society, and on the politics of contingency and scepticism. (shrink)

Student satisfaction measures serve to provide a measure of ‘quality’ in the current audit culture of universities. This paper argues that the form of satisfaction valued within contemporary Higher Education amounts to a form of settling, where the primary aim is to settle the students’ expectations, and meet their needs. Drawing initially on the etymology of ‘satisfaction’, the paper then turns to the work of Martin Heidegger and his notion of the ‘uncanny’, to discuss how we are ontologically (...) unsettled. The uncanny will be discussed in relation to the Greek play Antigone, and illustrated with examples from the novel Stoner. In provoking angst or anxiety by leaving students ‘unsettled’ in terms of their thinking, this may open students up to a consideration of more ontological concerns – within their Higher Education but also in their lives more generally. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Introduction:Developing Health Care in Severely Resource-Constrained SettingsPaul Farmer and Sadath SayeedThis symposium of Narrative Inquiry in Bioethics catalogues the experiences of health care providers working in resource-poor settings, with stories written by those on the frontlines of global health. Two commentaries by esteemed scholars Renee Fox and Byron and Mary-Jo Good accompany the narratives, helping situate the lived experiences of global health practitioners within the frameworks of sociology and (...) medical anthropology respectively.The burgeoning interest in global health among students, health science trainees, clinical practitioners, social entrepreneurs, philanthropists, and government officials is often linked with substantial moral claims. People working in global health often start with the rhetorical premise that each and every human being, regardless of economic, social, or political circumstances that lie beyond his or her control, deserves equal access to quality health care services. This is a bold position at risk of trivialization, in part because the sentiment is so commonplace among global health equity activists.Despite this relatively recent global outpouring of solidarity and concern, billions of poor people still lack access to basic health services. All too often, interventions that perpetuate existing trade practices and market economics are promoted, usually to the detriment of the poor. As our good friend and colleague Arthur Kleinman warns:The irrelevance of ethics can be seen when considering universal ethical formulations of justice and equity that do not begin with the local moral conditions of poor people, those experiencing the systematic injustice of higher disease rates and fewer health-care resources because of their positioning at the bottom of local social structures of power.(1999, p.72)If we are serious about reducing health disparities globally, we must be prepared to mobilize resources in Africa just as we would in the United States or in Europe. If we fetishize cost-effective (read: low-cost) interventions for the poor, we must ask whether we use the same metrics in other situations. In other words, we must always strive to address the fundamental structural and social causes of health inequity.We believe that global health must avoid the "iron cage of rationality," to use sociologist Max Weber's words. One unanticipated consequence of the growth of global health as a field is that the "audit culture"—which encourages accountability and effectiveness—can at times reinforce power differentials between donors (whether government agencies or multilateral foundations) and their intended beneficiaries. Agendas are often set not by community members but by global health leaders who rarely demonstrate sustained commitments to a local community. [End Page 73]As the guest editors of this issue, we hope to recapture the soul of global health work through the art of storytelling. Narratives, even when presented as raw and unrefined as many within this issue, remind us of the immense challenges—both programmatic and moral—involved in this work. The profound scarcity of resources available to health providers in poor countries forces ethical questions on doctors, nurses, pharmacists, social workers, and other health care workers, who make difficult choices every day about what to do with the few resources they have. These are the ethical dilemmas of mortal dramas at their most dire. Global health work demands of its practitioners an alternate mode of audit than academic methodologies can provide. Narratives return us to the basic human commitments that led many of us to this work, and they remind us to use words like equality and justice meaningfully.The narratives that follow offer unmitigated perspectives on the working lives of global health practitioners. They highlight the translation of the moral and programmatic challenges of health care delivery into real choices: for example, between a visiting surgeon's desire to treat a patient and his capacity (or really incapacity) to provide follow-up care. They acknowledge the necessity of interdisciplinary cooperation in resource-constrained settings, as well as the difficulties in collaborating across cultures and continents. Most importantly, they make the claim that a newborn in distress in a tent in Port-au-Prince merits the same resources and attention as one in Boston, and that his or her death merits the same indignation. They demonstrate the radical solidarity inherent in the... (shrink)

In this dialogue, Sir Isaac Newton and the Priestess Diotima of Mantinea engage current debates in the politics of education and their conceptual underpinnings. Diotima challenges the assumption that the acquisition of educational content or skills should dominate our concept of learning. She develops an alternative conception of education as fundamentally moral, interpersonal, and emotional, and thus prone to destruction in the face of the objectifying forces of high-stakes testing and a reductive audit culture. Lord Newton is skeptical (...) of this conception, and of its pedagogical, rhetorical, and political implications. (shrink)

This essay suggests an alternative accountability process on the basis of critiques of current evaluation practice in higher education. Using cases in the British university system, with some international commentary and thinking through experience in Asian universities in four countries in the wake of ‘audit culture’, the work of Thorstein Bunde Veblen is revived. With Veblen, the current structures and mechanics of the corporate and fully-monetised university might once more be challenged. The risk of importing the metrics and (...) audit culture of Britain, and the neoliberal managerialist administration-led university of North America, wholesale into Asian universities is questioned by acknowledgment that exiting hierarchies are persistent, and competing on Euro-American terms is a recipe for disaster. Due recognition is curtailed, hard work and standards are ignored, prospects for junior staff are constrained to a kind of intellectual and social penury. Resources based on research skills more robust than the current axiomatic research assessment calculus are suggested from within the university. The solution is not to emulate a declining system, but to innovate and invent new horizons and terms of engagement. The proposals offered here are only a suggestion for reflexive inquiry and informed self-examination—criticism-self-criticism from co-research sociology, ethnographic film and urban geography, among others—offered as alternate concurrent paths to accountability. (shrink)

This essay suggests an alternative accountability process on the basis of critiques of current evaluation practice in higher education. Using cases in the British university system, with some international commentary and thinking through experience in Asian universities in four countries in the wake of ‘audit culture’, the work of Thorstein Bunde Veblen is revived. With Veblen, the current structures and mechanics of the corporate and fully-monetised university might once more be challenged. The risk of importing the metrics and (...) audit culture of Britain, and the neoliberal managerialist administration-led university of North America, wholesale into Asian universities is questioned by acknowledgment that exiting hierarchies are persistent, and competing on Euro-American terms is a recipe for disaster. Due recognition is curtailed, hard work and standards are ignored, prospects for junior staff are constrained to a kind of intellectual and social penury. Resources based on research skills more robust than the current axiomatic research assessment calculus are suggested from within the university. The solution is not to emulate a declining system, but to innovate and invent new horizons and terms of engagement. The proposals offered here are only a suggestion for reflexive inquiry and informed self-examination—criticism-self-criticism from co-research sociology, ethnographic film and urban geography, among others—offered as alternate concurrent paths to accountability. (shrink)

Abstract:For decades, education has been inundated with neoliberal policies described as enabling its structures to adjust to a global knowledge economy. Located at the intersection of such "reform" language and classical liberal economic theory is a troubling paradox–the idea that knowledge should be centrally concentrated in order to "liberalize" education along free market lines. This essay considers implications of centralized knowledge for music education in light of this contradiction and the rhetoric that obscures it. To raise awareness of this paradox, (...) I briefly summarize some of the literature on neoliberalism and state intervention before examining the ideas of an individual skeptical of central knowledge planning despite his pivotal role in the birth of modern educational "reform": Peter Drucker. The ideological collapsing of Drucker's nuanced views by neoliberal interests stands in stark contrast with what could be a less instrumental argument for the development of problem-solving skills for lifelong benefit. Finally, I ask whether we reinforce this contradiction if we champion music's curricular legitimacy and relevance, yet fail to teach students to think musically for themselves as evidenced by prescriptive instructional methods or participation in standardizing musical knowledge through failure to resist the totalizing ideology of the audit culture. (shrink)