Title: Flexible regulation: the birth of a qualitative audit society?

Authors: Rachel Aldred

Addresses: School of Social Sciences, Media and Cultural Studies, University of East London, Docklands Campus, 4-6 University Way, London E16 2RD, UK

Abstract: This article discusses the emergence of qualitative techniques of audit. In particular, it focuses on the auditing of the UK policy National Health Service Local Improvement Finance Trust (NHS LIFT), a policy that shifts provision of primary care premises to the corporate sector. In this case, far from qualitative audit representing a pluralist approach it actually signifies the regulatory capture of the National Audit Office (NAO) by powerful private and public sector interests. The article considers how this shift in regulatory techniques – including the adoption of qualitative techniques including snowball sampling, case studies and interviewing – is linked to a change in the auditor|s role. Qualitative research can be appropriated and re-shaped by powerful groups.

Keywords: auditing; private finance initiatives; PFI; privatisation; qualitative research; quantification; UK policy; United Kingdom; National Health Service; Local Improvement Finance Trust; NHS LIFT; primary care premises; corporate sector; healthcare sector; National Audit Office; NAO; auditor role; regulation.

DOI: 10.1504/IJMCP.2008.018529

International Journal of Management Concepts and Philosophy, 2008 Vol.3 No.1, pp.48 - 65

Published online: 26 May 2008 *

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