Analysing the disciplinary power of proactive monitoring bodies

What is it about?

With accounting and auditing scandals sweeping the globe, company monitoring is becoming more common. In South Africa, the Proactive Monitoring Unit (PMU) fulfils this role for companies listed on the Johannesburg Stock Exchange (JSE). This study explores whether the PMU uses Foucauldian disciplinary theory to enforce compliance with its interpretation of accounting standards.

Featured Image