Rationality and Community in an Audit Society.

Abstract

This is a theoretical paper focusing on the mutual interdependence between formal and informal processes in the interface between state apparatus and community in modern capitalistic and democratic societies. Simple and direct hierarchical control is no longer feasible or efficient. This problem is apparently solved by introducing complex and detailed audit systems. The correct way of reporting can become more important than the correct execution of tasks threatening established informal relations of personal judgement and trust. Value rationality can be stifled by instrumental procedures and values and in the end the universal value basis of a welfare society may be weakened.

Keywords

value rationality, community, formal control, trust

How to Cite

Sørhaug, T., (2009) “Rationality and Community in an Audit Society.”, Ethnologia Europaea 39(1), p.61-65. doi: https://doi.org/10.16995/ee.1045

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  • This article was previously published by Museum Tusculanum Press.

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Authors

Tian Sørhaug (University of Oslo)

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