Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms....

The paper reviews Williamson's transaction cost framework [Markets and Hierarchies (1975)] in light of new, and often location-independent influences to argue that conventional concepts including clustering, scale and scope economies and comparative advantage are becoming less clearly defined,...

Philosophy and sociology of science have devoted significant attention to processes which define what counts as valid scientific knowledge thus making the producers of such knowledge legitimate academics at the expense of those who do not conform to the cliche. In accounting, too, a vibrant...

Philosophy and sociology of science have devoted significant attention to processes which define what counts as valid scientific knowledge thus making the producers of such knowledge legitimate academics at the expense of those who do not conform to the cliche. In accounting, too, a vibrant...