The Role of Peer Relationships During CPA Firm Mergers

This paper analyzes peer relationships in work settings by examining 16 peer relationships in a southwestern city shortly after the merger of two international accounting firms. We conducted a field study to examine why individuals form and keep peer relationships within the context of organizational and task uncertainty created by a merger. We found the functions performed by peer relationships were almost exclusively concentrated in the psychosocial area during the merger. The utilization of peer relationships was spread broadly across the firm, irrespective of education, experience or organizational level. The formation and maintenance of peer relationships appears to be an important reaction to the uncertainty and learning requirements imposed by the merger process. [PUBLICATION ABSTRACT]