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Preferred term

audit culture  

Definition

  • Audit culture, in general, refers to the implementation across a wide range of businesses and institutions of systems of regulation, in which questions of quality are subsumed by logics of management. The term began to be employed in the 1990s by British accountants, anthropologists, and sociologists to refer to the increasing use of regulatory mechanisms, designed to monitor and measure performance, in fields other than accounting, insurance, and finance, where the mechanisms originated. [Source: Encyclopedia of Curriculum Studies; Audit Culture]

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https://concepts.sagepub.com/social-science/concept/audit_culture

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