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Actorhood of the european court of auditors: visual analysis
Italien.
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Research Platform for Collaboration for Business.ORCID iD: 0000-0002-9540-2285
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.ORCID iD: 0000-0002-8938-2150
Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.ORCID iD: 0000-0003-2417-469X
2020 (English)Other (Other academic)
Abstract [en]

Relying on the actorhood theory, this study explores how European Course of Auditors (EXA) depicts and stages itself in relation to its stakeholder. To explore ECAs actorhood journey this study employs visual accounting methodology and analyses front pages of its official journal from its inception in 2009 until 2019. By showing how combination of different visual artefacts have evolved over time this study highlights how transnational public organisations such as the ECA construct their actorhood and position themselves on the stage.  It further reveals the underlying legitimacy mechanisms through which organisations like ECA position themselves in the public eye. Finally, the study illuminates how individuals and context are depicted in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.

Place, publisher, year, pages
2020.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-19486OAI: oai:DiVA.org:hkr-19486DiVA, id: diva2:1329272
Conference
CIGAR Workshop 2020 “The Quality of Public Sector Audit: Profession, Institutions and Standards”, Drammen (Norway), digitally held via Zoom, June 16-17, 2020
Note

Presented at the CIGAR Workshop 2020 The Quality of Public Sector Audit: Profession, Institutions and Standards, Drammen (Norway), 16-17 June 2020. Digitally held via Zoom.

Workshop session discussant: Tobias Polzer.

Available from: 2019-06-24 Created: 2019-06-24 Last updated: 2021-08-30Bibliographically approved

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Research environment Governance, Regulation, Internationalization and Performance (GRIPDepartment of BusinessResearch Platform for Collaboration for BusinessAvdelningen för Ekonomi
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf