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Control and accountability: from hanging chads to the US presidential election

Roger K. Doost (Professor, School of Accountancy and Legal Studies, Clemson University, Clemson, South Carolina, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 2001

1561

Abstract

The fiasco of the 2000 US presidential election and the uproar that ensued with the millions of dollars in legal costs for both sides point to serious problems in the election process. No reputable company would tolerate such mishaps or could hope to survive such turmoil. Governments, however, have a way of procrastinating and surviving in spite of such gross incompetence. It is ironic that the USA, where so many technology‐related firms flourish, would use such antiquated and unreliable voting machines. It is also curious how different counties are allowed to use a set of haphazard and non‐uniform forms and instructions in voting, such as those used in Florida in particular. It is also a note of utmost concern that the judicial process which is supposed to serve as a watch‐dog over politics and partisanship has also become a tool in high‐powered political squabbling. Lays out the scenario and explains how a business entity would have approached such a problem through the use of internal and external auditors, managers, accountants, and system designers.

Keywords

Citation

Doost, R.K. (2001), "Control and accountability: from hanging chads to the US presidential election", Managerial Auditing Journal, Vol. 16 No. 4, pp. 193-201. https://doi.org/10.1108/02686900110389133

Publisher

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MCB UP Ltd

Copyright © 2001, MCB UP Limited

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