不死的公司死后组织、校友活动和组织幽灵

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2023.102647
Michael Power , Penelope Tuck
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引用次数: 0

摘要

我们表明,校友活动作为工作场所身份和关系重新出现和重塑的场所,不仅仅是建立和维持具有商业价值的网络的工具。在某些情况下,校友活动也是一种逝去后的组织形式,目的是庆祝和纪念已不复存在的组织。根据对德勤哈斯金斯-塞尔斯(Deloitte Haskins & Sells)前会计师事务所三次校友年度午餐会的参与观察,以及对参与者、组织者和非参与者的访谈,我们发现,虽然校友们通过参加活动表达了对事务所的认同,但他们的首要动机主要是社交,即与老同事见面。对他们来说,作为一个组织的 "死亡 "公司只是一个模糊的对象。然而,尽管校友们对公司的认同感不强,但从总体来看,这些午餐会的座位安排却重现了 "死亡 "组织的形式特征,而这一切仅仅源于校友们选择与昔日同事坐在一起。我们亲手收集的座位安排数据绝非微不足道的突发结果,而是暗示了组织如何通过校友活动获得 "幽灵般的 "来世。这项分析建立了专业服务公司校友活动、死后组织和鬼魂研究之间的交叉点,并指出了对已解散组织的来世进行探究的更广泛议程。
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The firm that would not die: Post-death organizing, alumni events, and organization ghosts

We show that alumni events, as settings where workplace identities and relationships reappear and are restaged, are not simply instruments to build and sustain commercially valuable networks. In some cases, they are also forms of post-death organizing for the purpose of celebrating and remembering defunct organizations. Based on participant observation of three annual lunches for alumni of the former accountancy firm Deloitte Haskins & Sells, and interviews with participants, organizers and non-participants, we show that, while alumni reveal an identification with the firm by the act of attending, their first-order motives are primarily social i.e. to meet old colleagues. The “dead” firm as an organization is an indistinct object for them. Yet notwithstanding the weak nature of their firm-based identity, in aggregate the seating arrangements at these lunches re-stage formal features of the dead organization simply from individual alumnus choices to sit with former colleagues. Far from being a trivial emergent outcome, our hand-collected seating plan data is suggestive of how organizations can have a “ghostly” afterlife via alumni events. This analysis establishes intersections between studies of professional service firm alumni events, post-death organizing and ghostliness and points to a broader agenda of enquiry into the afterlife of defunct organizations.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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