Abstracts
Résumé
Si elle permet d’expliquer la croissance de l’audit dans le secteur public, la théorie de la société de l’audit de Michael Power échoue à expliquer pourquoi l’audit, quelquefois, se rétracte. En généralisant les mécanismes de conquêtes professionnelles mises en lumière par Michael Power et en mettant en évidence la compétition interprofessionnelle, la théorie du système des professions d’Andrew Abbott permet de surmonter cette difficulté. L’histoire institutionnelle de l’audit dans le secteur public fédéral canadien est revisitée à l’aide de cette théorie. Elle permet une approche dépassionnée de l’histoire et laisse entrevoir à terme un rééquilibrage des forces professionnelles entre le Bureau du vérificateur général, le Secrétariat du Conseil du Trésor et le Bureau du contrôleur général.
Abstract
While Michael Power’s theory of the “audit society” is useful for explaining the expansion of auditing in the public sector, it nevertheless fails to explain why auditing practice occasionally contracts. This difficulty can be surmounted, however, through Andrew Abbott’s “system of professions” theory, which generalizes the mechanisms of professional turf battles brought out by Michael Power and which highlights interprofessional competition. This theory is used to review the institutional history of auditing in the Canadian federal public sector. It is of greater use in developing a detached approach to history and suggests that in the long run, rebalancing will occur between the Office of the Auditor General, the Treasury Board of Canada Secretariat, and the Office of the Comptroller General.
Appendices
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