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.
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.