Legislative Audit, at the Frontiers of Power and Politics (notice n° 455160)
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| fixed length control field | 03088cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033437.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Malsch, Bertrand |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Legislative Audit, at the Frontiers of Power and Politics |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2017.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 2 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | En étudiant le mandat de Sheila Fraser comme Vérificatrice générale (VG) du Canada de 2001 à 2011, cet article analyse la façon dont l’exercice de son pouvoir a permis de briser la structure de complicité qui tend généralement à lier l’action des Auditeurs législatifs aux intérêts du champ politique. Notre étude s’articule en particulier autour du scandale du programme des commandites dévoilé par la VG en 2004 et des évènements qui ont suivi. Nos résultats mettent en évidence l’exercice d’un pouvoir multidimensionnel impliquant : 1) La mobilisation des armes réglementaires et législatives permettant de provoquer des conflits ouverts avec le champ politique; 2) La défense du territoire réglementaire du VG et une pratique des missions d’audit de performance échappant au cadre restrictif d’une approche purement « technicienne »; 3) La production d’un discours installant dans l’imaginaire collectif une représentation de l’action du VG comme un « justicier » indépendant des jeux politiques et au service de la population. Notre étude contribue ainsi à la littérature sur l’audit législatif en mettant en évidence la complexité de la dynamique de pouvoir exercé par le Vérificateur général et la porosité des frontières des territoires réglementaires et politiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Sheila Fraser was Auditor General (AG) of Canada from 2001 to 2011. We analyze how she used her power to break the structure of complicity that often links legislative auditors’ actions to politicians’ interests. Our study is built around the Sponsorhip Program scandal that occurred in 2004 after one of AG Fraser’s reports was published. We found that AG Fraser wielded multi-dimensional power by mobilizing statutes and regulations when managing overt conflicts with public authorities (level 1), by protecting her territory and escaping the image of “technician” that Auditors General often project (level 2), and by her discourse, which portrayed AG Fraser as a “savior” independent from politicians’ games and at the service of the Canadian population (level 3). Our study contributes to the literature on legislative audit by underscoring the complexity of the power exercised by Auditors General, and by highlighting the porosity of the frontiers of regulatory and political territories. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditor general |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | power |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legislative auditor |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance audit |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Morin, Danielle |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 23 | 1 | 2017-04-04 | p. 75-96 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2017-1-page-75?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2017-1-page-75?lang=en&redirect-ssocas=7080</a> |
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