Povzetek

V prispevku predstavljamo izbor najzanimivejših misli iz knjige Michaela Powerja: Revizijska družba / rituali potrjevanja. V njej se avtor sociološko, tehnično-tehnološko, ekonomsko in še kako drugače ukvarja z vprašanji razširjenosti in razširjanja revidiranja v družbi, načini in razlogi njegove privlačnosti kot inštrumenta vladanja in nadzora, njegovim preraščanjem v neke vrste družbeno gibanje pa tudi z disfunkcionalnostmi oziroma celo patologijami, ki iz tega izhajajo. Posebno pozornost posveča vprašanjem nejasnosti revizijskega produkta, epistemološkim nedorečenostim poklica, rešitvam za njihovo preseganje, retoriki oblikovanja in ohranjanja javne podobe ter njegovi dialektiki z drugimi (sočasnimi) družbenimi gibanji, kot je gibanje tako imenovanega novega javnega menedžmenta. V osnovi gre za sociološko čtivo z revidiranjem kot osrednjim vprašanjem, ki pa je v svojem izhodišču zasnovano kot kritika trenutnega stanja in razvoja stvari, zato delo brez večjih težav uvrstimo v skupino tako imenovanega kritičnega računovodstva (critical accounting) z osnovnim namenom postaviti ogledalo in spodbuditi razpravo.

Summary

In this article we present a selection of some most profound and intriguing thoughts from the Michael Power's book: The Audit Society / Rituals of Verification. In his book he deals with the sociology, technology, economy and other questions of audit(ing), its presence and dissemination in society, its methods and the reasons for its appeal as an instrument of governance; auditing is growing into a kind of social movement, also bringing along some disfunctionalities and pathologies in the process. His special attention goes to the questions of the audit product ambiguity, the epistemological "blanks" of the profession and solutions for their overcoming, the rethorics of achieving and maintaining public image and its dialectics with some other social movements like the new public management. In its essence, it is a sociological reading with auditing at its main focus, which is in great deal designed as a critique of the present state and development of the subject, and can therefore very easily be categorized as a work of critical accounting, with its main emphasis on showing a mirror and triggering a discussion.