Flexible regulation: the birth of a qualitative audit society?
Aldred, Rachel 2008. Flexible regulation: the birth of a qualitative audit society? International Journal of Management Concepts and Philosophy. 3 (1), pp. 48-65.
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.
|Keywords||auditing; 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|
|Journal||International Journal of Management Concepts and Philosophy|
|Journal citation||3 (1), pp. 48-65|
|Accepted author manuscript|
|Web address (URL)||http://dx.doi.org/10.1504/IJMCP.2008.018529|
|Publication process dates|
|Deposited||29 Jul 2009|
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