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Revisorn och den institutionaliserade misstron – professionalisering av svensk bolagsrevision

Journal article
Authors Bengt Larsson
Published in Sociologisk Forskning
Volume 2007
Issue 4
Pages 6-28
Publication year 2007
Published at Department of Sociology
Pages 6-28
Language sv
Keywords Trust, Confidence, Social Control, Professions, Auditors, Auditing
Subject categories Sociology

Abstract

This paper addresses professionalization with a focus on trust, rather than on issues of power and competition. It contains a conceptual analysis of trust/confidence, as well as a case study of the professionalization of external auditing in Sweden. The conceptual analysis discusses the “time-binding” aspect of trust/confidence, and the significance of social control mechanisms related to “persons”, “roles”, “values” and “programs” for creating and sustaining trust/confidence. The case study focuses on the role of trust/confidence for the organization and professionalization of external auditing in Sweden, and in particular on the ways in which trust in auditors and auditing have been stabilized. The latter issue is dealt with through a discussion attempting to capture a historic displacement in three dimensions: from reliance on the auditor’s personal reliability, to trust in the professional role; from trust in the individual discretion of certain persons to trust in the regulation of auditing as a standardized program; and finally, from trust in the values represented by individual auditors to trust in the institutionalized professional values.

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