The full text of this article


Flexible regulation: the birth of a qualitative audit society?
by Rachel Aldred
International Journal of Management Concepts and Philosophy (IJMCP), Vol. 3, No. 1, 2008


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.

Online publication date: Mon, 26-May-2008


is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Management Concepts and Philosophy (IJMCP):
Login with your Inderscience username and password:


    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email