文章基本信息

标题：Rationality Building in Internal Audit Practice as Domination Exemption of Internal Auditor Role
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作者：Dwi Hariyanti
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2015
卷号：6
期号：8
页码：48-53
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study purpose is to develop rationalization to exempt internal auditor role domination. This study uses a qualitative paradigm with a critical approach . analysis tool used is Habermas rationalization thinking that has been criticized. Study results show that dominant cause of internal audit role is rationalization to build internal audit practice. Rationalization building of internal auditors have a tendency to money and power. Therefore, authors build a form of rationalization that can be used by internal auditors that free from interest.
其他摘要：This study purpose is to develop rationalization to exempt internal auditor role domination. This study uses a qualitative paradigm with a critical approach . analysis tool used is Habermas rationalization thinking that has been criticized. Study results show that dominant cause of internal audit role is rationalization to build internal audit practice. Rationalization building of internal auditors have a tendency to money and power. Therefore, authors build a form of rationalization that can be used by internal auditors that free from interest. Keywords : auditor’s role, domination, emancipatory communication
关键词：auditor’s role; domination; emancipatory communication