The preservation and use of public resources: transforming the immoral into the merely factual

Article Abstract:

The rhetorical process employed by Gov. Robert M. La Follette in his bid to introduce, develop and justify several calculative practices and strategies such as accounting and budgeting in Wisconsin at the turn of the century is examined. Instead of an institutional theory approach, a political-bureaucratic rhetorical analysis is used because it acknowledges the role of metaphors and rhetoric in the formation of human experience. Archives utilized for the study include memoirs, private letters, speeches, papers, position statements, and newspaper coverage. It is discovered that La Follette embraced a tripartite rhetorical strategy to strengthen his power base. A Shakespearean voice was used to secure his moral position. A formalist voice was employed for setting up the different scientific, calculative methods. Lastly, an expertise voice was used assign the experts required to operate the calculative machinery. Implications are discussed.

Economic policy, Political aspects, Governors, Wisconsin, State government, La Follette, Robert M. (American governor)

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The effects of audit technology on auditor efficiency: auditing and the timeliness of client earnings announcements

Article Abstract:

Public accounting firms differ in the structure of their audit technologies and the difference in technologies between firms shows in the voting pattern of various companies' representatives to the Auditing Standards Board. Research examines how this difference in structure in accounting firms effects the client relationship, more particularly the client earnings announcement dates. The nature of the information, whether it was good or bad news for the investor, was also studied. Data showed that systematic relationships do exist.

Auditing, Beliefs, opinions and attitudes, Investment advisers, American Institute of Certified Public Accountants. Auditing Standards Board

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Dialectic tension, double reflexivity and the everyday accounting researcher: on using qualitative methods

Article Abstract:

Accounting has many symbolic roles in organizations and society, and qualitative research techniques can be useful in investigating these roles. Several interpretive techniques can be used in conducting field studies. Interrelationships exist among research questions, research techniques, researchers, and the organizations and activities that are investigated. Dialectic tension and double reflexivity are important in conducting interpretive field studies.

Methods, Analysis, Foreign investments, South Africa, Methodology, Research methods, Disinvestment

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