The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms
An ethnographic field study in Big Six public accounting firms, where management by objectives and mentoring are used as techniques of control, examines how organizations transform professionals into disciplined and self-disciplining organizational members whose work goals, language, and lifestyle c...
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Veröffentlicht in: | Administrative science quarterly 1998-06, Vol.43 (2), p.293-327 |
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creator | Covaleski, Mark A. Dirsmith, Mark W. Heian, James B. Samuel, Sajay |
description | An ethnographic field study in Big Six public accounting firms, where management by objectives and mentoring are used as techniques of control, examines how organizations transform professionals into disciplined and self-disciplining organizational members whose work goals, language, and lifestyle come to reflect the imperatives of the organization. The study shows that the scope and effect of these techniques shaped the identities of organizational participants but that the discourse of professional autonomy fueled resistance to these pressures toward conformity. Implications of these results are discussed as they relate to conflict between professionals and organizations and to the critical study of organizations. |
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Implications of these results are discussed as they relate to conflict between professionals and organizations and to the critical study of organizations.</description><subject>Accountants</subject><subject>Accounting</subject><subject>Accounting firms</subject><subject>Administrative science</subject><subject>Avowals</subject><subject>Big Six accounting firms</subject><subject>Business</subject><subject>Business management</subject><subject>Business structures</subject><subject>Conformity</subject><subject>Corporate culture</subject><subject>Discipline</subject><subject>Ethnography</subject><subject>Field study</subject><subject>Freedom</subject><subject>Identity</subject><subject>Knowledge</subject><subject>Management audits</subject><subject>Management by objectives</subject><subject>Management styles</subject><subject>Management techniques</subject><subject>Management theory</subject><subject>Mentoring</subject><subject>Mentors</subject><subject>Office 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quarterly</jtitle><date>1998-06-01</date><risdate>1998</risdate><volume>43</volume><issue>2</issue><spage>293</spage><epage>327</epage><pages>293-327</pages><issn>0001-8392</issn><eissn>1930-3815</eissn><coden>ASCQAG</coden><abstract>An ethnographic field study in Big Six public accounting firms, where management by objectives and mentoring are used as techniques of control, examines how organizations transform professionals into disciplined and self-disciplining organizational members whose work goals, language, and lifestyle come to reflect the imperatives of the organization. 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subjects | Accountants Accounting Accounting firms Administrative science Avowals Big Six accounting firms Business Business management Business structures Conformity Corporate culture Discipline Ethnography Field study Freedom Identity Knowledge Management audits Management by objectives Management styles Management techniques Management theory Mentoring Mentors Office management Organization theory Organizational behavior Power Professional identity Professional workers Professionals Self control Social control Social psychology Subjectivity Value systems |
title | The Calculated and the Avowed: Techniques of Discipline and Struggles Over Identity in Big Six Public Accounting Firms |
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