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

El Safty, Manal Nour El Din

Abstract

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.

Citation

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 https://hull-repository.worktribe.com/output/4209159

• Thesis Type: Thesis
• Deposit Date: Aug 15, 2011
• Publicly Available Date: Feb 22, 2023
• Keywords: Business
• Public URL: https://hull-repository.worktribe.com/output/4209159
• Additional Information: Business School, The University of Hull
• Award Date: Jul 1, 2009