Audit Cultures
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| Author | : Marilyn Strathern |
| Publisher | : Routledge |
| Total Pages | : 326 |
| Release | : 2003-12-08 |
| Genre | : Social Science |
| ISBN | : 1134569696 |
Do audit cultures deliver greater responsibility, or do they stifle creative thought? We are all increasingly subjected to auditing, and alongside that, subject to accountability for our behaviour and actions. Audit cultures pervade in the workplace, our governmental and public institutions as well as academia. However, audit practices themselves have consequences, beneficial and detrimental, that often go unexamined. This book examines how pervasive practices of accountability are, the political and cultural conditions under which accountability flourishes and the consequences of their application. Twelve social anthropologists look at this influential and controversial phenomenon, and map out the effects around Europe and the Commonwealth, as well as in contexts such as the European Commission, the International Monetary Fund and Academic institutions. The result provides an excellent insight into auditing and its dependence on precepts of economic efficiency and ethical practice. This point of convergence between these moral and financial priorities provides an excellent opening for debate on the culture of management and accountability.
| Author | : Roger Miles |
| Publisher | : Kogan Page Publishers |
| Total Pages | : 449 |
| Release | : 2021-06-03 |
| Genre | : Business & Economics |
| ISBN | : 1789667763 |
In the next wave of conduct regulation in financial markets, from 2021 conduct regulators in the UK and elsewhere expect firms to produce evidence on how they are improving behaviour and culture. Facing this, many practitioners are anxious that their current reporting and management information (MI) are irrelevant to meeting as-yet unclear regulatory expectations. This book provides the insights and tools firms need to report on culture, securing both enhanced business value and the regulator's approval. Culture is now seen as a key contributor to good governance, feeding into existing discourse on environmental, social and governance (ESG) factors and the emerging dialogue on 'non-financial (mis)conduct', but conventional measures of business quality are unfit for the new reporting agenda. Culture Audit in Financial Services follows the arc of 'behavioural regulation' to examine what the regulator really wants, before offering guidance on how culture audit differs from conventional auditing, how to put the latest pure-research findings to work, and the key features of well-designed conduct and culture reports. Written by an impartial author and a variety of contributors with extensive experience working with practitioners, regulators, and many of the world's finest academic initiatives, this book is filled with practical, grounded advice on how best to approach this new challenge and avoid infractions.
| Author | : Jiayi Liu |
| Publisher | : John Wiley & Sons |
| Total Pages | : 321 |
| Release | : 2015-04-15 |
| Genre | : Business & Economics |
| ISBN | : 1119107865 |
A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of “national audit and national governance” proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, “as a cornerstone and important safeguard for national governance, government auditing is an ‘immune system’ endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense.” Furthermore, China’s socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.
| Author | : Paula Uimonen |
| Publisher | : Routledge |
| Total Pages | : 273 |
| Release | : 2013-10-01 |
| Genre | : Social Science |
| ISBN | : 1136333541 |
The aim of this book is to explore digital media and intercultural interaction at an arts college in Tanzania, through innovative forms of ethnographic representation. The book and the series website weave together visual and aural narratives, interviews and observations, life stories and video documentaries, art performances and productions. It paints a vivid portrayal of everyday life in East Africa’s only institute for practical art training, while tracing the rich cultural history of a state that has mixed tribalism, nationalism, Pan-Africanism, and cosmopolitanism in astonishingly creative ways. While following the anthropological tradition of thick description, Digital Drama employs a more artistic and accessible style of writing. Dramatic, ethnographic details are interspersed with theoretical reflections and postulations to explain and make sense of the unfolding narratives. The accompanying website visualizes and sensualizes the stories narrated in the book, unfolding a dramatic world of African dance, music, theater, and digital culture.
| Author | : Mohan Dutta |
| Publisher | : Springer Nature |
| Total Pages | : 424 |
| Release | : 2020-06-30 |
| Genre | : Social Science |
| ISBN | : 303026470X |
Drawing on the culture-centered approach (CCA), this book re-imagines culture as a site for resisting the neocolonial framework of neoliberal governmentality. Culture emerged in the 20th Century as a conceptual tool for resisting the hegemony of West-centric interventions in development, disrupting the assumptions that form the basis of development. This turn to culture offered radical possibilities for decolonizing social change but in response, necolonial development institutions incorporated culture into their strategic framework while simultaneously deploying political and economic power to silence transformative threads. This rise of “culture as development” corresponded with the global rise of neo-liberal governmentality, incorporating culture as a tool for globally reproducing the logic of capital. Using examples of transformative social change interventions, this book emphasizes the role of culture as a site for resisting capitalism and imagining rights-based, sustainable and socialist futures. In particular, it attends to culture as the basis for socialist organizing in activist and party politics. In doing so, Culture, Participation and Social Change offers a framework of inter-linkage between Marxist analyses of capital and cultural analyses of colonialism. It concludes with an anti-colonial framework that re-imagines the academe as a site of activist interventions.
| Author | : Jiayi Liu |
| Publisher | : John Wiley & Sons |
| Total Pages | : 352 |
| Release | : 2017-01-04 |
| Genre | : Business & Economics |
| ISBN | : 111932470X |
A comprehensive, authoritative examination of Chinese auditing practices Study on the Auditing System of Socialism with Chinese Characteristics provides unprecedented insight into China's current audit process, with expert contributions and predictions of future trends. Author Jiayi Liu is the Auditor General of the National Audit Office of the People's Republic of China, and the current chairman of the governing boards of the International Organizations of Supreme Audit Institutions; in this book, he draws upon his vast experience to help you better understand China's unique approach to auditing. Contributions from senior auditors across the China National Audit Office share deep insight into the system's framework, features, and development, providing a comprehensive, systematic examination of current, past, and future practices. As a leading global auditing authority, Liu is the ideal source of information and clarity on China's auditing system. This book opens up the practices, processes, and foundational aspects of this complex system to provide insight for those doing business in China. Understand the foundation of the Chinese auditing system Learn how the system was created and developed over time Delve into the system's framework and detailed features Gain first-hand insight into China's auditing experience Developed as a companion to Study on the Auditing Theory of Socialism with Chinese Characteristics, this book expands upon the system's basic foundations to show how theory translates into practice. Companies who do business in China need a working knowledge of the system, and a scientific examination from the definitive authority provides a level of insight you won't find anywhere else. Study on the Auditing System of Socialism with Chinese Characteristics is the essential primer to the Chinese audit.
| Author | : Stephen I. Schwartz |
| Publisher | : Brookings Institution Press |
| Total Pages | : 750 |
| Release | : 2011-12-01 |
| Genre | : History |
| ISBN | : 9780815722946 |
Since 1945, the United States has manufactured and deployed more than 70,000 nuclear weapons to deter and if necessary fight a nuclear war. Some observers believe the absence of a third world war confirms that these weapons were a prudent and cost-effective response to the uncertainty and fear surrounding the Soviet Union's military and political ambitions during the cold war. As early as 1950, nuclear weapons were considered relatively inexpensive— providing "a bigger bang for a buck"—and were thoroughly integrated into U.S. forces on that basis. Yet this assumption was never validated. Indeed, for more than fifty years scant attention has been paid to the enormous costs of this effort—more than $5 trillion thus far—and its short and long-term consequences for the nation. Based on four years of extensive research, Atomic Audit is the first book to document the comprehensive costs of U.S. nuclear weapons, assembling for the first time anywhere the actual and estimated expenditures for the program since its creation in 1940. The authors provide a unique perspective on U.S. nuclear policy and nuclear weapons, tracking their development from the Manhattan Project of World War II to the present day and assessing each aspect of the program, including research, development, testing, and production; deployment; command, control, communications, and intelligence; and defensive measures. They also examine the costs of dismantling nuclear weapons, the management and disposal of large quantities of toxic and radioactive wastes left over from their production, compensation for persons harmed by nuclear weapons activities, nuclear secrecy, and the economic implications of nuclear deterrence. Utilizing archival and newly declassified government documents and data, this richly documented book demonstrates how a variety of factors—the open-ended nature of nuclear deterrence, faulty assumptions about the cost-effectiveness of nuclear weapons, regular misrepresentati
| Author | : Christian W. Chun |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 327 |
| Release | : 2022-02-24 |
| Genre | : Language Arts & Disciplines |
| ISBN | : 1350098248 |
In the current climate of extreme nationalism and fear-mongering, a new politics for a socially just world is needed more than ever. Featuring internationally-renowned scholars, Applied Linguistics and Politics explores how innovative theories, methodologies and pedagogies in applied linguistics can address the political challenges and issues arising in the 21st century. Adopting a Gramscian theoretical framework, the five parts of this volume focus on the various ways in which the political is discursively and materially realized in its dialogic co-constructions within the media, the economy, culture and identity, affect, and education. Examining the power instantiations of sociolinguistic and semiotic practices in society from a variety of critical perspectives, this book questions how applied linguists can respond to, and challenge, current discourses of issues such as militarism, nationalism, Islamophobia, sexism, racism and the free market, and suggests future directions for research. Making use of a range of methodologies from discourse analysis, sociolinguistics, semiotics and political science, Applied Linguistics and Politics demonstrates how linguistics can intervene in the political and help mobilize and organize for an economically and socially just society.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 234 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
| Author | : Amirhosein Khandizaji |
| Publisher | : Springer |
| Total Pages | : 260 |
| Release | : 2019-06-27 |
| Genre | : Social Science |
| ISBN | : 303019048X |
This book draws on core concepts coined by Adorno, such as identity thinking, the culture industry, and his critique of the autonomous and rational subject, to address the ills that plague neoliberal capitalist societies today. These ills range from the risk of a return to totalitarian tendencies, to the global rise of the far-right, and anti-feminist conceptions of motherhood. Subsequent chapters outline the ways in which Adorno's thought can also be seen to redress the challenges of modern societies, such as the critical function of artworks, and the subversive potential of slow-food and popular music. The important underlying concern of the book is to highlight the continuing relevance of Adorno, both in dealing with the failures of neo-liberal capitalist societies, and in his applicability to a wide range of disciplines.
