Till sidans topp

Sidansvarig: Webbredaktion
Sidan uppdaterades: 2012-09-11 15:12

Tipsa en vän
Utskriftsversion

Revisorn och den institut… - Göteborgs universitet Till startsida
Webbkarta
Till innehåll Läs mer om hur kakor används på gu.se

Revisorn och den institutionaliserade misstron – professionalisering av svensk bolagsrevision

Artikel i vetenskaplig tidskrift
Författare Bengt Larsson
Publicerad i Sociologisk Forskning
Volym 2007
Nummer/häfte 4
Sidor 6-28
Publiceringsår 2007
Publicerad vid Sociologiska institutionen
Sidor 6-28
Språk sv
Ämnesord Trust, Confidence, Social Control, Professions, Auditors, Auditing
Ämneskategorier Sociologi

Sammanfattning

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.

Sidansvarig: Webbredaktion|Sidan uppdaterades: 2012-09-11
Dela:

På Göteborgs universitet använder vi kakor (cookies) för att webbplatsen ska fungera på ett bra sätt för dig. Genom att surfa vidare godkänner du att vi använder kakor.  Vad är kakor?