Title: De la société de l'audit au système des professions : l'histoire insttutionnelle de l'audit dans le service public canadien
Authors: Troupin, Steve # ×
Issue Date: 2012
Publisher: Ecole Nationale d'Administration Publique
Series Title: Télescope. Revue d'Analyse Comparée en Administration Publique vol:18 issue:3 pages:53-71
Abstract: While Michael Power’s theory of the “audit society” is useful for explaining the expansion of auditing in the public sector, it nevertheless fails to explain why auditing practice occasionally contracts. This difficulty can be surmounted, however, through Andrew Abbott’s
“system of professions” theory, which generalizes the mechanisms of professional turf battles brought out by Michael Power and which highlights interprofessional competition. This theory is used to review the institutional history of auditing in the Canadian federal public sector. It is of greater use in developing a detached approach to history and suggests that in
the long run, rebalancing will occur between the Office of the Auditor General, the Treasury Board of Canada Secretariat, and the Office of the Comptroller General.
ISSN: 1203-3294
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Public Governance Institute
× corresponding author
# (joint) last author

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