Business risk auditing - Debating the history of its present
The history of technology suggests that some of our most taken for granted objects and instruments have their origins in complex social and economic transformations. Form bicycles to computers, form bridges to electric light bulbs, social historians remind us that complex accounts of struggle and competitions underlie official narratives of efficiency and functionality. No less is true of managerial technologies: the emergence of cost accounting from the field of engineering illustrates how technical change is often coextensive with competition in market for expertise. In telling the social history of managerial activities which are often deemed to be self-evident, we need to work through and beyond the progressive accounts of technique which are embedded in pedagogy.
In auditing, we often learn (and teach) that, first, there were arithmetic checke and lots of transactions testing. Then, as
Business risk auditing - Debating the history of its presentThe history of technology suggests that some of our most taken for granted objects and instruments have their origins in complex social and economic transformations. Form bicycles to computers, form bridges to electric light bulbs, social historians remind us that complex accounts of struggle and competitions underlie official narratives of efficiency and functionality. No less is true of managerial technologies: the emergence of cost accounting from the field of engineering illustrates how technical change is often coextensive with competition in market for expertise. In telling the social history of managerial activities which are often deemed to be self-evident, we need to work through and beyond the progressive accounts of technique which are embedded in pedagogy.In auditing, we often learn (and teach) that, first, there were arithmetic checke and lots of transactions testing. Then, as
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