The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be adapted in the face of advances in digitization.
This essay develops a series of critical reflections on the main arguments in “The Audit Society” (Oxford University Press, 1997).
There is a need for critical accounting and management research to explore how audit society themes require adjustment in the face of “surveillance capitalism” and how the boundaries between accounting, security and surveillance are becoming blurred.
This essay is a personal and self-critical account of the genesis of The Audit Society thesis which looks forward to how this thesis can develop. It also offers a defence of the value of books in enabling the travelling of ideas across fields.
Author is grateful for the comments of an anonymous reviewer.
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