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Afterword: Audit Society 2.0?

Michael Power (Department of Accounting, London School of Economics and Political Science, London, UK)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 27 April 2022

185

Abstract

Purpose

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.

Design/Methodology/approach

This essay develops a series of critical reflections on the main arguments in “The Audit Society” (Oxford University Press, 1997).

Findings

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.

Originality/value

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.

Keywords

Acknowledgements

Author is grateful for the comments of an anonymous reviewer.

Citation

Power, M. (2022), "Afterword: Audit Society 2.0?", Qualitative Research in Accounting & Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/QRAM-03-2022-0040

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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