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Aligning programmes with operations: Privileging practitioner perspectives Brendan O’Dwyer Professor of Accounting University of Amsterdam Business School The GRI Amsterdam Global Conference on Sustainability and Transparency Academic conference: Assurance of sustainability reporting Thursday 27 May 2010
The overriding role of risk management and internal control
4. Stakeholders as assurors - outsourcing the delivery of key programmatic aims
Recognising problems for ‘financial audit’ practice
Public reframing of expectations attached to professional
accounting firm assurance
Enrolling the ‘stakeholder’
The ultimate coupling of programmes with technologies?
Regressing to ‘second generation’ audit?
All occurring in the midst of … A persistent practitioner quest to establish the legitimacy of assurance with key audiences …
5. The practitioner quest for legitimacy Assurance practice Securing legitimacy with the ‘internal world’ Securing legitimacy with the non-client ‘external world’ Securing legitimacy with clients (auditees)