In Search of the Audit Society: Some Evidence from Health Care, Police and Schools

Abstract

Claims that we are moving towards an ‘audit society’ (Power 1994, 1997) are fuelled by the emergence of a wealth of audit and other performance monitoring initiatives. To date, however, very little empirical evidence has been gathered on the precise nature, role and scope of this ‘society’. This paper draws on academic literature, official and unofficial reports and interviews with auditors, inspectors and auditees across three major public service organisations. The paper argues that audit is just one aspect of a broader, but rapidly evolving, ‘performance measurement society’; other important elements of which include the growth of inspection and self‐assessment. Public sector audit emerges as an increasingly questionable function. The remainder of the paper dismantles some of the myths associated with its practice, particularly regarding its public visibility and contribution in terms of enhancing processes of public service delivery, management and accountability.