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Accounting, Organizations and Society

2022 Volume 103

https://www.sciencedirect.com/journal/accounting-organizations-and-society

点击阅读原文，进入期刊网站。

01

本期目录

[1].Organizational responses to multiple logics: Diversity, identity and the professional service firm

Fiona Anderson-Gough, Carla Edgley, Keith Robson, Nina Sharma

[2].Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management

Fatma Jemaa

[3].Conscious and nonconscious goal pursuit in multidimensional tasks

Joanna Andrejkow, Leslie Berger, Lan Guo

[4].How better client service performance affects auditors' willingness to challenge management's preferred accounting

Michael A. Ricci

02

本期摘要及关键词

[1].Organizational responses to multiple logics: Diversity, identity and the professional service firm

Fiona Anderson-Gough,

Warwick Business School, UK

Carla Edgley,

Cardiff Business School, UK

Keith Robson

HEC, Paris, France

Nina Sharma

Cardiff Business School, UK

Abstract:This paper is located within the research problematic of multiple logics with reference to professional service firms (PSFs), and in particular audit firms. Within this multi-logic (“hybrid”) and complex organization, we are specifically concerned with the impacts of new institutional logics that reflect social and political movements - in this case diversity legislation - and how these new logics are absorbed and managed within the organizations’ structures and practices. Based upon a study of large and medium sized audit firms in the UK, we consider the organizational responses to the demands for improved diversity among firm members, especially the senior elite, in the context of the passing of the Equality Act, 2010, and subsequent legislation which both consolidated and extended UK laws on discrimination. Our study indicates how such organizational sites have value for demonstrating how the conflict between logics shifts its terms of reference. While most of the conflict between logics of commercialism and professionalism has been successfully managed through mechanisms of hybridization, we bring to the fore how the struggles between ideas about merit and diversity in professional evaluation processes and practices are more intractable. Our work contributes to an understanding of both the dependencies (blending) and co-existences (separation) that can exist between diversity, commercial and professional logics of practice in multi-logic organizations. We further highlight the role of identity scripts that shape how individuals situationally demarcate their identities as they struggle with the demands for diversity that challenge dominant logics.

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[2].Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management

Fatma Jemaa

Department of Accounting, Copenhagen Business School, Solbjerg Plads 3, DK-2000, Frederiksberg, Denmark

Abstract:The present study examines how organizational designers of Enterprise Risk Management (ERM) form an ensemble of structures, routines, and tools, consistent with the field-level ideal type. This longitudinal case study is theoretically informed by literature on decoupling and recoupling to account for these actors' efforts. The case studied demonstrates that recoupling actors draw on three modes of action—discursive, material, and relational—to address the two forms of decoupling identified by Bromley and Powell [2012. From smoke and mirrors to walking the talk: Decoupling in the contemporary world. The Academy of Management Annals, 1(6), 483–530]: policy–practice and means–ends. This study contributes to current research in three ways. First, it unpacks risk experts' efforts to address different forms of decoupling, reinvigorating debates on recoupling. Second, it shows that ideal-typical ERM is shaped by a succession of external templates. Third, it draws attention to the preeminent role of double-embedded actors who link successive templates to enable the formation of an organizational ERM that is consistent with the field-level ideal type. Together, these findings contrast with those of previous studies that argued that ERM working ensembles are inexorably inconsistent with the ideal type.

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[3].Conscious and nonconscious goal pursuit in multidimensional tasks

Joanna Andrejkow,

Western University, 1151 Richmond Street, London, Ontario, N6A 3K7, Canada

Leslie Berger,

Lazaridis School of Business and Economics, Wilfrid Laurier University, 75 University Avenue West, Waterloo, Ontario, N2L 3C5, Canada

Lan Guo

Lazaridis School of Business and Economics, Wilfrid Laurier University, 75 University Avenue West, Waterloo, Ontario, N2L 3C5, Canada

Abstract:Multidimensional tasks are often characterized by goal conflict as individuals struggle to simultaneously balance and monitor multiple performance goals. Motivated by the recent psychology research on conscious and nonconscious goal pursuit, we hypothesize that conveying the importance of one performance goal consciously while priming the other performance goal nonconsciously will help individuals more effectively pursue multiple performance goals simultaneously and ultimately improve overall task performance. We conduct a laboratory experiment, using a real-effort multidimensional task, to test our hypotheses and find evidence to confirm our predictions. Our research contributes to the scant accounting research on nonconscious processes. It also provides a novel solution to the goal conflict problem in a multidimensional task setting.

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[4].How better client service performance affects auditors' willingness to challenge management's preferred accounting

Michael A. Ricci

Fisher School of Accounting, University of Florida, Gerson Hall 331, 1368 Union Rd., Gainesville, FL, 32611, USA

Abstract: Client service is a defining feature of the auditing profession. Auditors are coached to manage their daily interactions with client managers by providing better client service (e.g., communicating timely, minimizing disruptions, and being accessible). However, the effects of better client service performance on auditors’ judgments about accounting issues are not well understood. Psychology theory suggests that better client service performance could either impair or improve auditors’ judgments, depending upon whether performance is framed as an expression of goal commitment (i.e., the importance of a goal) or as an indication of goal progress (i.e., moving forward on a goal). In an experiment, I find theory-consistent evidence that with commitment framing, better client service performers are less willing to challenge management’s preferred accounting than worse performers. With progress framing, this deleterious effect of client service performance is eliminated. However, inconsistent with theory, progress framing does not cause better client service performers to be more challenging than worse performers. Taken together, this study provides new evidence about the age-old tension between client satisfaction and audit quality. Satisfying clients by providing better service can compromise audit quality, but not necessarily.

国际顶刊《The Accounting Review》 2022-97-6 期刊文速递！
国际顶刊《Journal of Financial Economics》 2023年1期刊文速递！
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