Discretion in the Governance Work of Internal Auditors: Interplay Between Institutional Complexity and Organizational Embeddedness

IF 4.5 2区 管理学 Q1 BUSINESS British Journal of Management Pub Date : 2024-08-23 DOI:10.1111/1467-8551.12865
Vikash Kumar Sinha, Marika Arena, Eduardo Schiehll
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Abstract

This study examines which factors facilitate (obstruct) the discretion exercised by ground‐level governance actors, such as internal auditors, in justifying their governance work. To achieve this objective, we rely on two complementary theoretical perspectives. One perspective proposes that the organizational embeddedness of ground‐level governance actors, ordained by high‐level governance actors (such as the board of directors), obstructs their discretion. In contrast, the other perspective, building on institutional complexity, propounds that multiple institutional demands facilitate the situated agency and discretion of ground‐level governance actors. Consistent with the emerging multilevel research on institutional complexity, we combine these two perspectives by including both the structural and static meso‐level factors (i.e. organizational embeddedness) as well as actors' situated agency. Utilizing three comparative cases, we demonstrate that internal auditors' ability to exercise discretion is facilitated (obstructed) when organizational embeddedness enables (constrains) the cohabitation of multiple institutional logics at the organizational level. In doing so, we identify organizationally situated agency as an underlying factor driving internal auditors’ justification approaches in their governance work.
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内部审计师治理工作中的自由裁量权:制度复杂性与组织嵌入性之间的相互作用
本研究探讨了哪些因素会促进(阻碍)内部审计师等基层治理参与者行使自由裁量权,以证明其治理工作的合理性。为实现这一目标,我们采用了两种互补的理论视角。一种观点认为,由高层治理者(如董事会)指定的基层治理者的组织嵌入性阻碍了他们的自由裁量权。与此相反,另一种观点则以制度复杂性为基础,提出多重制度要求有利于基层治理者的情景代理和自由裁量权。与正在兴起的关于制度复杂性的多层次研究相一致,我们将这两种视角结合起来,既包括结构性和静态的中层因素(即组织嵌入性),也包括行动者的情景代理。通过三个比较案例,我们证明了当组织嵌入性在组织层面促成(限制)多种制度逻辑共存时,内部审计师行使自由裁量权的能力会得到促进(阻碍)。在此过程中,我们发现组织机构是推动内部审计师在治理工作中采取合理方法的根本因素。
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来源期刊
CiteScore
10.00
自引率
12.50%
发文量
87
期刊介绍: The British Journal of Management provides a valuable outlet for research and scholarship on management-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial functions. With contributions from around the globe, the journal includes articles across the full range of business and management disciplines. A subscription to British Journal of Management includes International Journal of Management Reviews, also published on behalf of the British Academy of Management.
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