عنوان

The political economy of external auditing in Malaysia, 1957-1997

شماره

TLets629437

عنوان اصلي

The political economy of external auditing in Malaysia, 1957-1997

نام عام مواد

[Thesis]

نام نخستين پديدآور

Ali, Azham

نام ناشر، پخش کننده و غيره

University of Manchester

تاریخ نشرو بخش و غیره

1998

جزئيات پايان نامه و نوع درجه آن

Ph.D.

کسي که مدرک را اعطا کرده

University of Manchester

امتياز متن

1998

متن يادداشت

This thesis investigates the role and contribution of external auditing as practisedin Malaysian society in the post-independence period of the last 40 years. Itapplies the political economic approach introduced by Tinker (1980) and refinedby Cooper & Sherer (1984), which emphasises the social relations aspects ofprofessional activity rather than economic forces alone. The former is consideredcapable of providing greater insight and a fuller understanding of the issuesinvolved in the question "Why audit in Malaysia?"The political economic approach is applied in this study by utilising an enlargedexogenous framework of processual change analysis developed by Smith (1973)and adapted to accounting by McKinnon (1986). This particular interpretiveframework views external auditing in Malaysia over the forty year period (1957-1997) as an open, dynamic social system comprising two pattern transformations.Each pattern transformation is analysed through decomposition into source,diffusion and reaction phases, and in terms of the four aspects of the enlargedexogenous framework: intrusive events, environment, trans-systems activity andintra-system activity. Data for change analysis are obtained from primary andsecondary source documentation and from personal interviews conducted withvarious parties who can be considered as having significant interests in thecountry's audit practice.The study focuses specifically on the historical development of, andenvironmental influences on the country's audit practice. The conclusions of thestudy provide understanding of the operational form of contemporary auditpractice and the historical, social, economic and political determinants of thatform. The conclusions also attempt to extrapolate what the future of auditpractice may look like.Racial concern and the operation of strong and pragmatic government in contrastto the influence of an industrialisation drive appear to have constraint progress inthe manner that audit has been developing in Malaysia. Although at one level itappears that changes have actually taken place in both the audit and itsneighbouring systems of government, companies and capital funds, deeperanalysis shows that much of this change is superficial. Auditing developmenthas been implicated in broader ideological and political struggles in the society.In short, external audit in Malaysia cannot be interpreted as simply a technicalphenomenon, but rather as a social activity imbedded in its social, economic andpolitical context.The function of auditing in Malaysia society is devoid of any essence of mission;instead it is created, shaped and changed by the pressures which give rise to itsdevelopment over time. It is implicated in action, rather than being prior to it.The role that it serves is intertwined with the contexts in which it operates. Themore frequent perception of auditing is in legal and political terms rather than interms of intrinsic merit or adding value to statements prepared by management.

مستند نام اشخاص تاييد نشده

Ali, Azham

مستند نام تنالگان تاييد نشده

University of Manchester

نام الکترونيکي

فرمت انتشار

p

نوع ماده

[Thesis]

کد کاربرگه

276903

سطح دسترسي

a

تكميل شده

Y