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Auditing in electronic environments from an actor-network theory perspective : case of Egypt

El Safty, Manal Nour El Din


Manal Nour El Din El Safty


Jon Simon

Ashish N. Dwivedi


This study seeks to explore how the network of auditing in an electronic environment, in the Egyptian context, is constituted. To understand how this network is constituted, the study explores the main actors that have an influence on auditing in electronic environments. It explores how, and why, these actors were enrolled, or found places for themselves, in this network. Moreover, the study discovers how these actors interact together to perform and shape the network.

Actor-Network Theory (ANT) was adopted to be the theoretical framework of this study as its main focus is on the process of constructing and maintaining networks; it asks how and for what purposes heterogeneous entities are brought together in a network. By adopting the ANT perspective, this study highlights the notion that auditing in an electronic environment is not only the process of auditing the outcomes (financial statements) of a technical system using technological methods. Rather, it is a network constituted from hybrid human and non-human, local and global actors, who interact with each other through circulating different intermediaries and who have an influence on the audit process.

In other words, this study looks beyond the fact that financial auditors are responsible for auditing the financial statements, which are the outputs of advanced electronic systems, to explore the process by which auditing in advanced electronic environments takes place. Thinking of the process of auditing in advanced electronic environments from an Actor-Network Theory perspective extends the list of actors involved in the process, and expands the issues that should be considered in their interaction.


El Safty, M. N. E. D. (2009). Auditing in electronic environments from an actor-network theory perspective : case of Egypt. (Thesis). University of Hull. Retrieved from

Thesis Type Thesis
Deposit Date Aug 15, 2011
Publicly Available Date Feb 22, 2023
Keywords Business
Public URL
Additional Information Business School, The University of Hull
Award Date Jul 1, 2009


Thesis (3.7 Mb)

Copyright Statement
© 2009 El Safty, Manal Nour El Din. All rights reserved. No part of this publication may be reproduced without the written permission of the copyright holder.

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