SPAIN, JULY 1988 - SOME OBSERVATIONS ON BECOMING PROFESSIONAL

This paper examines the 1988 Spanish Audit Law. In particular, it deal s with the connecting of auditing to the Spanish state. Two central is sues are addressed in the analysis. First, Spain as the research site offers an opportunity to consider the connecting of expertise to the s tate in a different geopolitical context from the advanced liberal dem ocracy, which has typically characterized similar research endeavours. Second, the paper addresses the spatiotemporal specificity of arrange ments between expertise and the state. Deleuze and Guattari's concept of ''becoming'' is employed to investigate the provisional and tempora ry quality of any such set of arrangements and their immediate potenti al for movement. (C) 1997 Elsevier Science Ltd.