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The chapter presents a conceptual framework for studying the interplay of audit and democratic governance in today’s audit societies. The presented framework is then used to analyse how two major audit systems play out in a specific, but major, welfare area, namely the elder care sector in Sweden. The chapter also examines the implications of audit and accountability for elder care policy and governance, and discusses desirable as well as perverse consequences for key-actors in the field with a special focus on professionals.
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