Suchergebnisse

The legislative landscape -- The meaning of "personal information" -- The public sector -- The private sector -- The health sector -- Security and breach notification -- Borders and boundaries -- Enforcement -- Privacy in Canadian tort law -- Privacy in employment -- Privacy and the Charter -- Privacy and criminal law.

This book provides an accessible collection of essays on the practice of risk management in different fields (e.g. petroleum, aviation, chemical, finance and health care). Each chapter provides rich insights into the organizational life of risk management and the tensions that exist between dealing with risks and being accountable.

Michel Foucault was a gifted but elusive thinker with a wide and continuing impact across many academic fields. This article positions his work as a historical sociology of knowledge and evaluates its contribution. After reviewing Foucault's central preoccupations as they emerge in his major works, the argument briefly considers their influence on accounting scholarship as an informative exemplar of a wider Foucault effect. Four key areas for the sociological reception of Foucault are then considered: the nature of discourse and archaeology, his historical method, the problem of agency and action, and his conception of power. Articulating Foucault's relationship to sociology is inherently problematic, not least because he takes the emergence of the sciences of man as something to be explained rather than augmented. Yet his work remains a rich resource for inquiries of the sociological type, is broadly aligned with a practice turn in social theory, and intersects with several themes in both mainstream and critical sociology.

This essay shows how Todd LaPorte's work on reliability‐seeking organizations contains insights for how we might understand the financial crisis of 2008–2009. In particular, the financial system was not perceived and described as critical infrastructure, there was a regulatory overemphasis on routine operational practices at the entity level, and there was insufficient countercyclical leadership. These and other of LaPorte's ideas bridge the divide between the two 'cultures' of financial and non‐financial risk management.

This article explores fundamental issues in performance measurement systems broadly conceived. Three key moments or themes are identified. First, the foundations of measurement in counting practices, and their inherent reductionism, are considered. Second, the relations between measurement and technologies of monitoring and control, such as auditing, are discussed. Third, first- and second-order measurement (meta-measurement) are distinguished, respectively as particular institutions of counting and data production, and as related dense networks of calculating experts operating on these numbers within specific cultures of objectivity. Finally, arguments about the consequences of performance measurement systems are evaluated, contrasting democratic enthusiasm for performance measurement control technologies with the view that they are some kind of 'fatal remedy'. In place of a simple dichotomy of trust or distrust in numbers, the development of performance measurement instruments is argued to be a cycle of innovation, crisis and reform, which continually expands into new regions of social and economic life, and which expresses varying degrees of commitment to precision.

This paper reviews the claim that there has been an audit explosion in recent years and seeks to refine the argument in terms of its institutional and behavioral effects and its underlying causes and consequences. A framework for greater comparative sensitivity is suggested, both in cross‐national and cross‐sectoral terms, which focuses on variation in the knowledge base, formal organization, and operational dimensions of auditing. Finally, a preliminary framework for evaluating the design of auditing practices is developed that could inform a post‐Enron critical discussion of the problems and the potential for auditing in the future.