This study reports the findings of a survey of Swedish auditors seeking opinions on the conceptual underpinnings of the long established private sector management audit in that country. The authors give the background to the historical calls for accountability and stewardship and draw parallels with calls for accountability by the large modern corporations which emanate from the agency contracts that management functions under. The findings conclude that the Swedish profession needs a theoretical base for its continued conduct of this audit function. The UK and US professions have taken tentative steps towards expanding the traditional financial audit but the rallying calls of visionaries seem as yet to be unheeded.
Managerial Auditing Journal – Emerald Publishing
Published: Apr 1, 2000
Keywords: Sweden; Audit; Managerial power; Value‐for‐money audit
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