Audit-Explosion und Controlling-Revolution. Zur Verstetigung und Verselbständigung reflexiver Praktiken in der Wirtschaft

Abstract

The theory of reflexive modernization assumes that reflexive, i.e. non-traditional and knowledge-based activity is the core characteristic of contemporary societies, and thus, that we are already living in the reflexive modernity. Even if the latter should be the case, we have to proof empirically in different fields of praxis if and how reflexive daily practices and institutions actually are in politics, economy and society. If they aren't, a theory of reflexive modernization hat to explain that case too. In this paper I start with a problematization of the category reflexivity, which remained to be an epochal category within the theory of reflexive modernization, not really elaborated and operationalized for empirical purposes. A futher problem is that the category is defined or at least still used in different ways by the representants of the theory. Starting with a proposal for an integrative definition of reflexivity. I present an analytical conception of institutional reflexivity. It is designed to evaluate how organizations institutionalize the observation of side-effects of their activities as well as the critique of their cognitive and value-premises. In the last step, I apply this conception to a practice of audits within firms and between firms and other actors.