组织回应多重逻辑:多元化、认同与专业服务公司

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE Accounting Organizations and Society Pub Date : 2022-11-01 DOI:10.1016/j.aos.2022.101336
Fiona Anderson-Gough , Carla Edgley , Keith Robson , Nina Sharma
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引用次数: 8

摘要

本文以专业服务公司,特别是审计公司为研究对象,定位于多重逻辑的研究问题。在这种多元逻辑(“混合”)和复杂的组织中,我们特别关注反映社会和政治运动的新制度逻辑的影响-在这种情况下是多样性立法-以及这些新逻辑如何在组织结构和实践中被吸收和管理。基于对英国大中型审计事务所的研究,我们考虑了在2010年通过《平等法》以及随后巩固和扩展英国歧视法律的立法的背景下,组织对改善事务所成员(特别是高级精英)多样性要求的反应。我们的研究表明,这样的组织网站对于展示逻辑之间的冲突如何转移其参考条款具有价值。虽然商业主义和专业主义逻辑之间的大多数冲突已经通过杂交机制得到了成功的管理,但我们提出了在专业评估过程和实践中,关于价值和多样性的思想之间的斗争是如何更加棘手的。我们的工作有助于理解多元逻辑组织中多样性、商业和专业实践逻辑之间可能存在的依赖关系(混合)和共存关系(分离)。我们进一步强调了身份脚本的作用,它塑造了个体在与挑战主流逻辑的多样性需求作斗争时如何在情境中划分自己的身份。
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Organizational responses to multiple logics: Diversity, identity and the professional service firm

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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来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
期刊最新文献
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