Télescope. Revue d'Analyse Comparée en Administration Publique vol:18 issue:3 pages:53-71
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.