Who's counting? Legitimating measurement in the audit culture

What gives legitimacy to the numbers that constitute the measurement techniques of the audit culture? We argue that the audit culture’s blind application of numbers to people as if there was no moral or ethical dimension to the calculation rests on a military discourse resi-dent in mathematics. This argument is based on the genealogy presented in this paper, which uncovers a regime of measurement-by-number, sedimented as legitimate through an associa-tion with military power. We claim that this military measurement-by-number is a dubious technique of government on which the audit culture relies for its highly questionable authori-ty.

‘It’s like Spiderman… with great power comes great responsibility’: school autonomy, school context and the audit culture

This paper explores issues of school autonomy within the context of the performative demands of the audit culture. The focus is on a case study of Clementine Academy, a large and highly diverse English secondary school. Specific situated, professional, material and external factors at the school were significant in shaping Clementine’s response to and take-up of the policy of academisation (a key reform within broader government mandates to create an increasingly autonomised education system). Factors such as the school’s intake and history, its ethos and values, its access to human and economic resources and its status and power as an outstanding school supported its confident and ‘morally’ focused take-up of this policy. Clementine’s privileged position in relation to these factors enabled the school to mediate and challenge some of the negative effects of the audit culture. This paper highlights the significance of considering these contextual factors in understanding the different ways in which schools are currently engaging their autonomy to cope with the demands of the audit culture.

Thriving amid the performative demands of the contemporary audit culture: a matter of school context

The predominant focus in this paper is on issues of school context and, in particular, on the dimensions of context at a large English comprehensive school that enable it to thrive within the current demands of the contemporary audit culture. Featuring interview data gathered from a number of senior educators, the paper draws on Braun et al’s (Braun, A., S. Ball, M. Maguire, and K. Hoskins. 2011. “Taking Context Seriously: Towards Explaining Policy Enactments in the Secondary School.” Discourse: Studies in the Politics of Education 32 (4): 585 -596) heuristic device for thinking about the ‘situated’, ‘professional’ and ‘external’ dimensions of context at the school. This device supports an analysis of the school’s intake (in particular the high cultural and class related aspirations of parents and students) and its values (namely the school’s traditional ethos of academic and behavioural excellence). The central argument of the paper is that these contextual dimensions contribute significantly to the school’s capacity to forge a worthy school identity within the current hyper-accountable and competitive environment where academic achievement (along increasingly narrow and conservative lines) and maintaining standards in relation to this achievement are utmost priorities.

School collaborations within the contemporary English education system: possibilities and constraints

This paper’s focus is on an alliance of schools in England that came together as part of the National Teaching Schools initiative. Drawing on interviews from Head Teachers within the alliance, the paper explores issues of school collaboration from a premise that such collaboration is paramount to school improvement within the current climate of increased school autonomy and increasingly rigid accountabilities. The Head Teachers highlight key factors that supported effective school-to-school collaborations associated with sharing their expertise and fostering active and cooperative connections. They also, however, highlight factors that undermined genuine collaboration associated with a prioritising of the performative demands and economic imperatives of the audit culture. The impact of this prioritising should, it is argued, be considered in any analysis of school collectives within the current English education system – particularly given their proliferation and the responsibility placed on them in terms of school improvement.

Differentiated learning: from policy to classroom

This paper explores the impact of a Teaching and Learning Audit of all government schools in Queensland, Australia. This audit has a concern with the extent to which schools ‘differentiate classroom learning’. We note that in England, since September 2012, one of the standards that teachers have been expected to demonstrate is an ability to ‘differentiate appropriately’, and thus the lessons of how this particular audit was implemented in Queensland have relevance outside of Australia. The paper draws on data collected from Red Point High School, one of the State’s 1257 schools and education centres audited in 2010. We suggest that this requirement to differentiate classroom learning was implemented without appropriate clarity or support, and that it increased teacher surveillance in this school. However, we also argue that some spaces were opened up by this audit, and its concern with differentiation, to articulate a social justice agenda within the school. We conclude that differentiation is a complex concept which is not easy to shift from a policy to a classroom context, and requires more careful explication at policy level and more support for teachers to enact.

International and culturally inclusive curricula-an engineering management unit audit case study

SEB421 Strategic Issues in Engineering is a final-year engineering management study unit at Deakin University in which the enrolled student population has grown to include significant numbers of international students. Given this change, it was considered timely to conduct a review of the unit, with regard to principles of international and culturally inclusive curricula. Despite the historically white Anglo-Saxon male culture of engineering education in Australia, there are a wide range of international and cultural aspects related to engineering education. A review of the literature reveals a diversity of interpretations of 'internationalisation' and 'cultural inclusiveness'. From a pragmatic perspective, it is noted that organisational policy can provide guidance for academic staff seeking to make courses more inclusive. From a review of the literature and relevant university policies, a list of 'international and culturally inclusive curricula' guidelines for engineering management education was developed. Comparing a prior audit of SEB421 with these guidelines revealed progress on international and culturally inclusive curricula, but identified opportunities for improvement. The guidelines were applied to the curriculum/syllabus, content/study materials, conduct and assessment of the unit, to identify further opportunities for improvement. A plan for improvement of the unit and an associated timetable for this work were developed. It was noted that some changes can be made immediately, while others are contingent upon the timetable imposed by university systems. It was further noted that issues of change within a single study unit intersect with wider issues of program curriculum, and, while pilot activities can provide a start, eventually the wider issue of international and culturally inclusive curricula across the entire undergraduate engineering program needs to be considered.

An Australian response to recent developments in the market for audit services

Where the quality - both competence and independence - of an audit is tested, often in the circumstance of a corporate failure, auditors frequently have good defenses as to their competency but rarely do they have equally convincing defenses for the objectivity of their decision-making or the independence of their audit. It is recommended that large audit firms establish an independence board with the authority to define, review and decide upon all threats and potential threats to independence. It would also have responsibility for quality-control and educational programs in respect of audit firm's independence decision-making. Firms would make transparent the processes of the boards, their membership and quality-control procedures. Firms would compete on their independence control processes and not just competence and price. Additionally, firms need to encourage a culture that rewards personnel for seeking counsel on issues pertinent to independence.

Internal auditor perceptions on audit committee interactions : a qualitative study in Malaysian public corporations

Audit committees (AC) and the internal audit function (IAF) are two key corporate governance mechanisms. The primary objective of this study is to provide insights into internal auditors' perceptions of their interactions with AC members in Malaysia. The paper thus contributes to the extant literature by providing additional evidence from a South-east Asian country which is recognised as being characterised with a high power distance culture and a developing capital market. The findings are based on in-depth interviews of the heads of the internal audit function (HIAFs) from 11 publicly listed companies. The results indicate infrequent informal communications and limited private meetings between the HIAFs and ACs, and a need for clear reporting lines. Further, ACs are seen to be held in high esteem for their authority and are expected to take on greater leadership in the inquiry of management's decision-making. These findings highlight the importance of the leadership role of ACs in supporting the IAF.

Developing a dialysis centre foot screening culture

Foot lesions are common in the dialysis population and contribute to increased morbidity and mortality (Broersma 2004). lmportantly, patients on dialysis with and without diabetes are at increased risk of foot ulcers (Jones et al. 2012) and lower limb amputation (Kaminski, Frescos & Tucker 2012). Simple foot screening in dialysis centres can identify those at risk of foot complications and the presence of foot ulcers (Ahmad 2009; Ng et al. 2003). Valid and reliable foot screening tools have been developed in the dialysis context to identify those at risk and those with actual ulcers (Murphy et al. 2012).ln 2011, following the completion of a Diabetes and Renal Pilot Study and staff education, Moorabbin Haemodialysis Unit and Southern Health, identified the need to formalise foot screening for all patients and increase the rate at which these were conducted. The aim of this report is to present a summary of the audit evaluation of foot health screens and referrals in our dialysis centre.