Competing rationalities in "special" government audits: The case of NovAtel

Critical Perspectives on Accounting

Volumn 8, Issue 4, 1997, Pages 343-366

  Radcliffe, Vaughan S ^a  

^a CASE WESTERN RESERVE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0031212114     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.1996.0115     Document Type: Article

References (66)

1. Abbott, A. The System of the Professions: An Essay on the Division of Expert Labour (Chicago: The University of Chicago Press, 1988).
2. Bowerman, M. "The National Audit Office and the Audit Commission: Co-operation in the Areas where their VFM responsibilities Interface". Financial Accountability and Management in Governments, Public Services and Charities, Vol. 10, 1994, pp. 47-63.
3. Broadbent, J. & Guthrie, J. "Changes in the Public Sector: A Review of Recent 'Alternative' Accounting Research." Accounting, Auditing and Accountability Journal, Vol. 5, 1994, pp. 3-31.
4. Carruthers, B. G. & Nelson Espeland, W. "Accounting for Rationality: Double Entry Bookkeeping and the Rhetoric of Economic Rationality". American Journal of Sociology, Vol. 97, 1991, pp. 31-69.
5. Cernetig, M. "Novatel Report Shakes Alberta." The Globe and Mail 26 September, 1992, pp. A1-A2.
6. Chalmers, R. "NovAtel loss requires look at directors." The Edmonton Journal 8 June, 1992, pp. A10.
7. Cochrane, A. "From Financial Control to Strategic Management: The Changing Faces of Accountability in British Local Government." Accounting, Auditing and Accountability Journal, Vol. 6, 1993, pp. 30-51.
8. Colignon, R. & Covaleski, M. "A Weberian Framework in the Study of Accounting." Accounting Organizations and Society, Vol. 16, 1991, 141-157.
9. Coombs, H. M. & Edwards, J. R. "The Evolution of the District Audit." Financial Accountability and Management in Governments, Public Services and Charities, Vol. 6, 1990, pp. 153-176.
10. Craig-Bourdin, A. "NovAtel, or the Chamber of Horrors". CA Magazine, 1994, pp. 30-31.
11. Crawford, A. "Boards of AGT, NovAtel catch flak for inaction." The Calgary Herald 26 September, 1992, p. A1.
12. Crockatt, J. "Money-losing NovAtel sold for $61m." The Edmonton Journal May 22, 1992a, pp. A1-A2.
13. Crockatt, J. "NovAtel acted as reckless bank, Martin claims." The Edmonton Journal 18 June, 1992b, p. A7.
14. Crockatt, J. "Premier lays blame on firm's managers." The Edmonton Journal 29 September, 1992c, p. A7.
15. Crockatt, J. & Lord, C. "Opposition demands Stewart's resignation." The Edmonton Journal 23 May, 1992, pp. A1-A5.
16. Crockatt, J. & McConnell, R. "Cabinet 'irresponsible' in $604m loss." The Edmonton Journal 26 September, 1992, p. D1.
17. Das, S. "Tories Used to be Responsible." The Edmonton Journal 22 June, 1992, p. A8.
18. Dudley, W. "Public inquiry into NovAtel dismissed." The Edmonton Journal 22 June, 1992, p. A1.
19. Geddes, A. "Report indicts buddy system" The Calgary Herald 27 September, 1992, p. A1.
20. Glynn, J. J. Value for Money auditing in the Public Sector. (Toronto: Prentice Hall International, 1985).
21. Gray, A. & Jenkins, B. "Codes of Accountability in the New Public Sector." Accounting, Auditing and Accountability Journal, Vol. 6, 1993, 52-67.
22. Guthrie, J. "Australian Public Business Enterprises: Analysis of Changing Accounting, Auditing and Accountability Regimes." Financial Accountabiltiy and Management in Governments, Public Services and Charities, Vol. 9, 1993, 101-114.
23. Harder, J. "Kowalski Slams Auditor." The Edmonton Sun, Friday, February 19, 1993, p. 3.
24. Helm, R. "Ministers to testify in private on NovAtel." The Edmonton Journal 13 August, 1992a, p. A7.
25. Helm, R. "NovAtel minister testifies in private for three hours." The Edmonton Journal 15 August, 1992b, p. A4.
26. Helm, R. "Public probe 'a waste of money'-Stewart." The Edmonton Journal 27 May, 1992c, p. A5.
27. Hood, C. The "New Public Management" in the 1980s: Variations on a Theme." Accounting, Organizations and Society, Vol. 20, 1995, pp. 93-109.
28. Hopwood, A. G. "Introduction." Accounting, Organizations and Society, Vol. 21, 1996, pp. 217-218.
29. Howell, D. & McConnell, R. "NovAtel blame extends beyond cabinet - Klein." The Edmonton Journal 28 September, 1992, p. A7.
30. Humphrey, C., Miller, P. & Scapens, R. W. "Accountability and Accountable Management in the UK Public Sector". Accounting, Auditing and Accountability Journal, Vol. 6, 1993, pp. 7-29.
31. Legislative Counsel of Alberta. The Auditor General Act Draft #1, January 10 1977. (Edmonton, Alberta: Legislative Counsel of Alberta, 1977a).
32. Legislative Counsel of Alberta. The Auditor General Act Draft #2, June 29 1977. (Edmonton, Alberta: Legislative Counsel of Alberta, 1977b).
33. Legislative Counsel of Alberta. The Auditor General Act Draft #3, August 5 1977. (Edmonton, Alberta: Legislative Counsel of Alberta, 1977c).
34. Lisac, M. "NovAtel Boards blasted." The Edmonton Journal 26 September 1992a, p. A1.
35. Lisac, M. "NovAtel Boards blasted." The Edmonton Journal 23 May, 1992b, p. A8.
36. Lisac, M. The Klein Revolution. (Edmonton: NeWest Press, 1995).
37. Llewellyn, S. & Grant, J. "The Impact of Fundholding on Primary Health Care: Accounts from Scottish GPs". Financial Accountability and Management in Governments, Public Services and Charities, Vol. 12, 1996, pp. 125-140.
38. McConnel, R. "High-ranking Tories controlled failed company's purse - report." The Edmonton Journal 30 September, 1992a, p. A7.
39. McConnel, R. "Minister admits NovAtel bosses lent money without scrutiny." The Edmonton Journal 27 June, 1992b, p. A7.
40. McConnell, R. "Tory hopefuls vow NovAtel won't recur." The Edmonton Journal 27 September, 1992c, p. A5.
41. McSweeney, B. & Sherer, M. "Value for Money Auditing: Some Observations on its Origins and Theory." In D. J. Cooper & T. M. Hopper (eds.), Critical Accounts, pp. 294-312. (London: Macmillan, 1990).
42. Miller, P. & O'Leary, T. "Designing a Mechanism of Government: Asset Bundling at Caterpillar Inc." (London: London School of Economics and Political Science, 1994).
43. Miller, P. & Rose, N. "Governing Economic Life." Economy and Society, Vol. 19, 1990, pp. 1-31.
44. Mills, S. K. & Bettner, M. S. "Ritual and Conflict in the Audit Profession". Critical Perspectives on Accounting, Vol. 3, 1992, pp. 185-200.
45. Office of the Auditor General of Alberta. Report of the Auditor General on NovAtel Communications Ltd. (Edmonton: Queens' Printer, 1992).
46. Office of the Auditor General of Alberta. Annual Report of the Auditor General. (Edmonton: Queen's Printer, 1993).
47. Office of the Provincial Auditor. Proposed Act to be called the Auditor General Act. (Edmonton: Office of the Provincial Auditor, 1976).
48. Ogden, S. G. "Transforming Frameworks of Accountability: The Case of Water Privatization." Accounting, Organizations and Society, Vol. 20, 1995, 193-218.
49. Parker, L. D. & Guthrie, J. "Performance Auditing: The jurisdiction of the Australian Auditor General; de Jure or de Facto?" Financial Accountability and Management, Vol. 7, 1991, pp. 107-116.
50. Pentland, B. T. & Carlile, P. "Audit the Taxpayer not the Return: Tax Auditing as an Expression Game." Accounting, Organizations and Society, Vol. 21, 1996, pp. 269-287.
51. Power, M. The Audit Society. In A. G. Hopwood & P. Miller (eds.), "Accounting as Social and Institutional Practice", pp. 299-316. (Cambridge: Cambridge University Press, 1994).
52. Power, M. "Making Things Auditable." Accounting, Organizations and Society, Vol. 21, 1996, pp. 289-315.
53. Preston, A. M., Cooper, D. J. & Coombs, R. W. "Fabricating Budgets: A Study of the Production of Management and Budgeting in the National Health Service." Accounting, Organizations and Society, Vol. 17, 1992, pp. 561-593.
54. Radcliffe, V. S. "Audit for Efficiency? An Analysis of the Development of Efficiency Auditing." First Asia-Pacific Interdisciplinary Perspectives on Accounting Conference. (Sydney, Australia: University of New South Wales, 1995a).
55. Radcliffe, V. S. "Knowing Efficiency: The Development and Operationalisation of Efficiency Auditing in Alberta." (Unpublished Ph.D., University of Alberta, 1995b).
56. Rose, N. & Miller, P. "Political Power beyond the State: problematics of government." British Journal of Sociology, Vol. 43, 1992, pp. 173-205.
57. Salmon, D., Wingate, A. & Hug, J. Alberta's NovAtel Assignment: A Presentation to the Conference of Legislative Auditors July 6, 1993. (Edmonton, AB.: Office of the Auditor General of Alberta, 1993).
58. Sayer, D. Capitalism and Modernity. (New York: Routledge, 1991).
59. The Edmonton Journal. "Klein says cabinet misled on NovAtel finances." The Calgary Herald, 28 September, 1992, p. A2.
60. Trubek, D. M. "Max Weber on Law and the Rise of Capitalism". Wisconsin Law Review, 1972, pp. 720-753.
61. Waugh, N. "The no-name NovAtel report." The Edmonton Sunday Sun, 1992, p. 30.
62. Weber, M. The Theory of Social and Economic Organization. (New York: Free Press, 1947).
63. Weber, M. The Theory of Social and Economic Organization. (New York: Free Press, 1964).
64. Weber, M. From Max Weber. (London: Routledge, 1970).
65. Wilson, J. R. M., Bélanger, M. & Campbell, A. L., Report of the Independent Review Committee on the Office of the Auditor General of Canada. (Ottawa: Information Canada, 1975).
66. Ziegler, R. "Tories aim for total control to lessen NovAtel political damage." The Edmonton Journal 23 June, 1992, p. D6.