The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes
Bibliographic Data
| ID | 19446513 |
|---|---|
| Authors | Michael John Jones (0000-0002-6982-5698, University of Bristol), Andrea Melis (0000-0003-0897-2683, University of Cagliari, corresponding author) |
| Year | 2021 |
| Volume | 30 |
| Issue | 2 |
| Pages | 349-380 |
| Publication date | 2021-03-15 |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638180.2020.1761850 |
| OpenAlex | W3026730766 |
| Language | EN |
| References cited | 50 |
This study examines how and why the board of statutory auditors, an important accounting institution, has continued to operate from its establishment in 1882 until today, with little change in its nature and role. This is despite the fundamental changes that have occurred in the Italian social, economic and political environment. This study reveals that even though Italy’s societal institutions have substantially changed, the board of statutory auditors has continued to exist, with no material change in its nature, across different historical blocs, such as monarchy, fascism, post-war socio-democratic republic, neoliberal republic, and major changes in Italian politics and economy. This long-lived accounting institution has also faced a series of potentially significant sources of change, which appeared dramatic at first sight, but had no significant far-reaching historical impact, as hegemony was unaffected. In Italian society, the board of statutory auditors has provided a reassurance role, in principle this is to monitor company directors, a role which is perceived to benefit all society. However, in practice, this institution has provided a legitimating, rather than a substantive monitoring mechanism. It helped to exercise the ruling class’ hegemonic control, whose power was diffused across society through civil institutions during various historical blocs
Audit · Civil society · Democracy · Economics · Hegemony · Institution · Political economy · Political science · Politics · Sociology · Statutory law · The Republic · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Law · Public Administration · Accounting
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| Highly cited | No |
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