Flexible regulation: the birth of a qualitative audit society?

Aldred, Rachel (2008) Flexible regulation: the birth of a qualitative audit society? International Journal of Management Concepts and Philosophy, 3 (1). pp. 48-65. ISSN 1478-1484

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Official URL: http://dx.doi.org/10.1504/IJMCP.2008.018529


This article discusses the emergence of qualitative techniques of audit. In particular, it focuses on the auditing of the UK policy National Health Service Local Improvement Finance Trust (NHS LIFT), a policy that shifts provision of primary care premises to the corporate sector. In this case, far from qualitative audit representing a pluralist approach it actually signifies the regulatory capture of the National Audit Office (NAO) by powerful private and public sector interests. The article considers how this shift in regulatory techniques – including the adoption of qualitative techniques including snowball sampling, case studies and interviewing – is linked to a change in the auditor's role. Qualitative research can be appropriated and re-shaped by powerful groups.

Item Type: Article
Subjects: University of Westminster > Architecture and the Built Environment > Architecture and the Built Environment, School of (No longer in use)
Depositing User: Rachel Wheelhouse
Date Deposited: 15 Oct 2012 15:38
Last Modified: 15 Oct 2012 15:38
URI: http://westminsterresearch.wmin.ac.uk/id/eprint/11185

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