Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics
| Autor: | Bas Koene, Michel Lander, Shelly N. Linssen |
|---|---|
| Přispěvatelé: | Groupement de Recherche et d'Etudes en Gestion à HEC (GREGH), Ecole des Hautes Etudes Commerciales (HEC Paris)-Centre National de la Recherche Scientifique (CNRS), Erasmus University Rotterdam, Department of Business-Society Management, Department of Organisation and Personnel Management |
| Jazyk: | angličtina |
| Rok vydání: | 2013 |
| Předmět: |
Organizational Behavior and Human Resource Management
Information Systems and Management Sociology and Political Science Organizational responses business.industry media_common.quotation_subject conflicting institutional logics Strategic Choice Accounting Framing (social sciences) Extant taxon mid-tier accounting firms [SHS.GESTION.MAN-RE]Humanities and Social Sciences/Business administration/domain_shs.gestion.man-re Organizational structure Business professionalism Autonomy media_common |
| Zdroj: | Accounting, Organizations and Society Accounting, Organizations and Society, Elsevier, 2013, 38 (2), pp.130-148. ⟨10.1016/j.aos.2012.11.001⟩ Accounting, Organizations and Society, 38(2), 130-148. Elsevier Ltd. |
| ISSN: | 0361-3682 |
| DOI: | 10.1016/j.aos.2012.11.001⟩ |
| Popis: | International audience; We study how mid-tier accounting firms deal with changes in their institutional environment that resulted in a shift in emphasis from the trustee logic to the commercial logic. We find that these mid-tier firms selectively adopt practices related to the commercial logic, while retaining a principal commitment to the trustee logic. Interviews with high level informants in these firms show how specific strategic choice opportunities serve as independent critical events framing practice-adoption decisions. Main strategic issues for the mid-tier firms relate to the changing role of the accountant and changes in organizational structure and practices. As these issues fundamentally challenge characteristics of their professional identity, there is internal resistance against this transformation. Non-partnered accountants mainly challenge new roles that upset their extant work routines, whereas partners resist changes affecting their autonomy. These types of resistance directly impact the strategic organizational responses of the accounting firms to institutional pressures. |
| Databáze: | OpenAIRE |
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