Flexible regulation: the birth of a qualitative audit society?

Article


Aldred, Rachel 2008. Flexible regulation: the birth of a qualitative audit society? International Journal of Management Concepts and Philosophy. 3 (1), pp. 48-65.
AuthorsAldred, Rachel
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.

Keywordsauditing; private finance initiatives; PFI; privatisation; qualitative research; quantification; UK policy; United Kingdom; National Health Service; Local Improvement Finance Trust; NHS LIFT; primary care premises; corporate sector; healthcare sector; National Audit Office; NAO; auditor role; regulation
JournalInternational Journal of Management Concepts and Philosophy
Journal citation3 (1), pp. 48-65
ISSN1478-1484
Year2008
Accepted author manuscript
License
CC BY-ND
Web address (URL)http://dx.doi.org/10.1504/IJMCP.2008.018529
http://hdl.handle.net/10552/222
Publication dates
Print2008
Publication process dates
Deposited29 Jul 2009
Additional information

Citation:
Aldred, R (2008) ‘Flexible regulation: the birth of a qualitative audit society?’ International Journal of Management Concepts and Philosophy 3 (1) 48-65.

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