The motivation for this presentation is the apparent continuing persistence of what have come to be popularly known as "tick box" approaches to regulatory compliance, even though such approaches are widely criticised by regulators and businesses alike. An explanation of this persistence is proposed in the form of a theory of organizational auditability; which analyses general aspects of the manner in which demands for evidence and proof become instrumentalized by organizations. These material forms of evidence about organizational activity reflect institutionalised values of precision which vary across contexts, but which have an administrative life of their own and are relatively immune to political and economic critique. This tentative theoretical frame is applied to recent developments in risk management, where it is argued that pressures for the auditability of internal controls have significantly increased. However, the theory has wider implications for the design of any evaluation system whose goal is to produce certain 'facts of performance.'
Michael Power is Professor of Accounting and a Director of the ESRC Centre for the Analysis of Risk and Regulation (CARR) at the London School of Economics, where he has worked since 1987. He was educated at St Edmund Hall, Oxford and at Girton College Cambridge; is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW) and an Associate member of the UK Chartered Institute of Taxation. He has also held visiting fellowships at the Institute for Advanced Study, Berlin and at All Souls College, Oxford (2000). He is a member of the risk management committee of the London School of Economics and, since May 2005, is a non-executive Director of St James's Place Capital plc where he is chair of the Risk Committee.
His research and teaching focus on regulation, accounting, auditing, internal control and risk management. His major work, The Audit Society: Rituals of Verification (Oxford University Press, 1999) has been translated into Italian, Japanese and French. His new monograph, Organized Uncertainty: Designing a World of Risk Management, will be published by Oxford University Press in June 2007.
Hinweise zur Teilnahme:
Please reply by February 22, 2007 to Karolina May-Chu: may-chu@wzb.eu;
Fax: 030-25 49 15 43
Termin:
26.02.2007 17:00 - 20:00
Veranstaltungsort:
Reichpietschufer 50, Room A 310
10785 Berlin
Berlin
Deutschland
Zielgruppe:
Journalisten, Wissenschaftler
E-Mail-Adresse:
Relevanz:
überregional
Sachgebiete:
Geschichte / Archäologie, Gesellschaft, Politik, Recht
Arten:
Eintrag:
07.02.2007
Absender:
Dr. Paul Stoop
Abteilung:
Presse- und Öffentlichkeitsarbeit
Veranstaltung ist kostenlos:
ja
Textsprache:
Englisch
URL dieser Veranstaltung: http://idw-online.de/de/event19462
Sie können Suchbegriffe mit und, oder und / oder nicht verknüpfen, z. B. Philo nicht logie.
Verknüpfungen können Sie mit Klammern voneinander trennen, z. B. (Philo nicht logie) oder (Psycho und logie).
Zusammenhängende Worte werden als Wortgruppe gesucht, wenn Sie sie in Anführungsstriche setzen, z. B. „Bundesrepublik Deutschland“.
Die Erweiterte Suche können Sie auch nutzen, ohne Suchbegriffe einzugeben. Sie orientiert sich dann an den Kriterien, die Sie ausgewählt haben (z. B. nach dem Land oder dem Sachgebiet).
Haben Sie in einer Kategorie kein Kriterium ausgewählt, wird die gesamte Kategorie durchsucht (z.B. alle Sachgebiete oder alle Länder).