..., PSF managers perform several forms of boundary work, which the authors conceptualize as “revamping” and “remolding” operations and “translating” and “transforming” understandings. The form of boundary work performed depends on the configuration of two elements of accountability demands: knowledge...

...Paul Andon; Clinton Free; Vaughan Radcliffe; Mitchell Stein Purpose The authors examine how political players attempt to rationalise arguments for and against the expansion of auditing into governmental affairs, and how state audit authorities respond to politically motivated boundary work...

... – The analysis draws on the notions of regulatory space and boundary work to better understand the development of independent audit oversight in France. The authors adopted an interpretive approach to conduct a longitudinal case study based on 33 interviews and documentary data produced from 2003 to 2012...