Whose audit is it? Harnessing the power of audit culture in conditions of legal pluralism
Bibliographic Data
| ID | 14800036 |
|---|---|
| Authors | Courtenay E Parlee (University of New Brunswick, corresponding author), M G Wiber (0000-0002-6764-0067, University of New Brunswick) |
| Year | 2015 |
| Volume | 47 |
| Issue | 1 |
| Pages | 96-111 |
| Publication date | 2015-01-02 |
| Open Access | No |
| Type | ARTICLE |
| Venue | The Journal of Legal Pluralism and Unofficial Law (JOURNAL) |
| Journal identifiers | ISSN: 0732-9113 • E-ISSN: 2305-9931 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/07329113.2014.990808 |
| OpenAlex | W2028084370 |
| Language | EN |
| Citations received | 2 |
| References cited | 26 |
This paper is a preliminary exploration of the relationship between audit culture and legal pluralism. Audits that employ a range of indicators are increasingly the tool of choice for managing a range of human endeavors, including natural resource exploitation. This is true at many different scales of governance. But audit culture has also increasingly come under attack as failing to live up to the claims of enhancing transparency and accountability. Who is harnessing the power of indicators and performance audits? Who benefits from these measurements? How is governance impacted by the audit approach? We address these questions in the specific context of legal pluralism generated by multiple levels of regulation affecting fishing enterprises. In seeking to develop a ‘report card’ approach to assessing Canadian fisheries as part of Project 1.1 of the Canadian Fisheries Research Network, we have explored the failure to effectively incorporate social, governance and cultural indicators in many global examples. There is also a lack of attention to power dynamics and of the institutional resistance to performance indicators that measure the governors rather than the governed. Finally, this paper asks how the normative drive of audits can or will interact with legal pluralism. The case studies suggest the need for careful thought on the interactions of legal pluralism and the audit
Audit · Business · Epistemology · Legal culture · Legal pluralism · Legal realism · Legal research · Pluralism (philosophy · Political science · Law · Philosophy · Regulation and Compliance Studies · Accounting
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| Citations per year | 0.22 |
|---|---|
| Citation span | 2017 - 2019 (3) |
| Highly cited | No |