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The Godfather theory of management is a power and control model of leadership. Explains a process whereby leaders can move a dysfunctional and subversive organization into the realm of a quality organization. Although the theme of the article is based on the Godfather series of motion pictures, the reality of the management style focuses on principles of organizational behaviour. The author continually stresses that Godfather Management is transitional management and cannot sustain itself over an extended period of time. Provides a model to assist leaders in the retention, the selection, and the elimination of individuals within either the organizational structure or the leadership team. Discusses a systematic method for new leaders to initially assess the organizational culture and to make the changes necessary for long‐term success.

The purpose of this two‐part series is to consider the role of the “scientific method” (SM) in human understanding, questioning both its consistency in actual practice and its reasonableness as a system of philosophy and action.

Part 2 considers problems of inefficiency and inertia caused by the SM's collectivist, frequentist orientation.

It is argued that problems caused by the SM's frequentist framework may be avoided by a more individualist, Bayesian approach.

The two‐part series challenges certain aspects of the “scientific method” as employed in the practice of modern science.

Events surrounding September 11, 2001, have motivated increasing interest in identifying, assessing, and managing the risk of “extreme events.” This article introduces a new mathematical framework for the risk management of extreme event risk. In the article, the author proposes criteria based on “higher” (the third and fourth) moments that dominate variance (the second moment) in explaining the economics of insurance and reinsurance. Economic and financial implications are then applied to the underwriting and investment activities of insurers and reinsurers.

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.

I recently decided that there was no longer space to store 20 years worth of Accountancy and Accountancy Age. Prior to disposal I reviewed all the back issues for articles of particular note worth saving. In the course of this process, a number of things were striking. First, articles on financial reporting were conspicuous in the 1980s, and in the 1990s it was auditing which seemed to be the main object of discussion. Second, risk and risk management begin to receive regular exposure only from about the mid‐1990s onwards. In particular, the late 1990s reveal an increasing commentary on practice management and risks to professional partnerships.

Indonesian law provides prisoners with basic rights, including access to education, health care and nutrition. Yet, structural and institutional limitations, notably overcrowding and under-resourcing, prohibits penal institutions from fulfilling these commitments for female prisoners. The purpose of this paper is to explore their health concerns.

Six prisons and one detention centre were researched, comprising: female prisoners (n=69); clinical officers (six); clinic heads (seven); wardens (seven); heads of prisons (seven); and a Directorate representative. Data were collected through observation, focus group discussions, in-depth interviews and a semi-structured questionnaire. Raw data were transcribed and analysed thematically, adopting the General Principles of Grounded Theory.

Both “formal” and “informal” health-coping strategies were dependent upon a range of factors which determined access to treatment, medicines and other items procured both inside and outside of the prison, as well as referral services. Informal systems of support existed for women, especially in regard to pregnancy and raising of babies born in detention. Systems that maintain harmony within cell blocks were identified as an important informal coping strategy.

This research is important in informing policy and practice. There is a clear need for gender-sensitive legislative frameworks, penal policies and prison rules to ensure women's needs are addressed. The identified coping strategies were considered viable, but do not replace the need for a health system providing women prisoners with levels of care as available in the community, including commensurate budgeting, personnel, access and referral to more specialised external health services.

This chapter develops a sketch of a critical social ontology and contrasts it to a theory of sociality as presented in the work of Michael Brown. I argue that the ontology of our social forms requires categories for understanding them descriptively, functionally as well as in evaluative terms. I contend that a theory of power is needed for an understanding of the ontology of our social forms and that this can contribute to the construction of a more critical social ontology. I argue that a critical social ontology is a more attractive and satisfying paradigm for critical theory than current post-metaphysical approaches that emphasize discourse, recognition or other neo-Idealistic aspects of human sociality.

The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.

In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.

The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.

This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.

This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.

This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.

The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.

This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.

The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review.

The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust.

The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.