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
Hauptverfasser: Covaleski, Mark A., Dirsmith, Mark W., Heian, James B., Samuel, Sajay
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container_title Administrative science quarterly
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creator Covaleski, Mark A.
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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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identifier ISSN: 0001-8392
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source Worldwide Political Science Abstracts; Business Source Complete; Sociological Abstracts; Periodicals Index Online; JSTOR Archive Collection A-Z Listing; Political Science Complete; EBSCOhost Education Source
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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