Structure and agency in an institutionalized setting: The application and social transformation of control in the big six

Accounting, Organizations and Society

Volumn 22, Issue 1, 1997, Pages 1-27

  Dirsmith, Mark W ^a   Heian, James B ^a   Covaleski, Mark A ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030671878     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(96)00005-0     Document Type: Article

References (103)

1. Abbott, A., Status Strain in the Professions, American Journal of Sociology (1981), pp. 819-835.
2. Abbott, A., The System of Professions (Chicago: University of Chicago Press, 1988).
3. Abbott, A., The Future of Professions: Occupation and Expertise in the Age of Organizations, Research in the Sociology of Organizations (1991) pp. 17-72.
4. Abernethy, M. & Stoelwinder, J., The Role of Professional Control in the Management of Complex Organizations, Accounting, Organizations and Society (1995) pp. 1-17.
5. Administrative Management Survey, MBO Leads the Thirteen 'Most Popular' Management Techniques, Administrative Management (1993) pp. 26.
6. Agar, Speaking of Ethnography (Beverly Hills, CA: Sage, 1985).
7. Anthony, R. N., Planning and Control Systems: A Framework for Analysis (Boston MA: Harvard University, 1965).
8. Argyris, C., Organizational Learning and Management Information Systems, Accounting, Organizations and Society (1977) pp. 113-123.
9. Benveneste, G., Professionalizing the Organization: Reducing Bureaucracy to Enhance Effectiveness (San Francisco: Jossey-Bass, 1987).
10. Berg, E. N., The Big Eight Still a Male Bastion, New York Times, D1, 12 July 1988.
11. Boland, R., control, Causality and Information Systems Requirements, Accounting, Organizations and Society (1980) pp. 259-272.
12. Carpenter, B., Dirsmith, M. & Gupta, P., Materiality Judgments and Audit Firm Culture: Social-Behavioral and Political Permectives," Accounting, Organizations and Society (May/July 1994) pp. 355-380.
13. Chatman, J. A., Matching People and Organizations: Selection and Socialization in Public Accounting Firms, Administrative Science Quarterly (September 1991) pp. 459-484.
14. Commission on Auditor's Responsibilities, Report, Conclusions and Recommendations (New York, NY: AICPA, 1978).
15. Covaleski, M. A. & Dirsmith, M. W., MBO and Goal Directedness in a Hospital Context, Academy of Management Review (1981) pp. 409-418.
16. Covaleski, M. A. & Dirsmith, M. W., Dialectic Tension, Double Reflexivity and the Everyday Accounting Researcher: On Using Qualitative Methods, Accounting, Organizations and Society (1990).
17. DeWoolfson, B. H., Public Sector MBO and PPB: Cross Fertilization in management Systems, Public Administration Review (1975), pp. 387-395.
18. DiMaggio, P., Interest and Agency in Institutional Theory, in Zucker, L. G. (ed.), Institutional Patterns and Organizations: Culture and Environment (Cambridge, MA: Ballinger, 1988:3-21).
19. DiMaggio, P. J. & Powell, W. W., The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields, American Sociological Review (April 1983) pp. 147-160.
20. DiMaggio, P. J. & Powell, W. W., Introduction, in W. W. Powell and P. J. DiMaggio (eds.), The New Institutionalism in Organizational Analysis (Chicago: University of Chicago Press, 1991:1 -38).
21. Dirsmith, M. & Covaleski, M., Practice Management Issues in Public Accounting Firms, Journal of Accounting, Auditing and Finance (1985a) pp. 5-21.
22. Dirsmith, M. & Covaleski, M., Informal Communications, Nonformal Communications and Mentoring in Public Accounting Firms, Accounting, Organizations and Society (1985b) pp. 149-170.
23. Drucker, P. S., The Practice of Management (New York: Harper & Row, 1954).
24. Drucker, P. S., What Results Should You Expect? A User's Guide to MBO, Public Administration Review (March 1976) pp. 12-19.
25. Fichman, M. & Levinthal, D. A., History Dependence in Professional Relationships: Ties that Bind, in Research in the Sociology of Organizations (Greenwich, CT: JAI Press,:119-156).
26. Fischer, M., "Real-izing" the Benefits of New Technologies as a Source of Audit Evidence: An Interpretive Field Study, Accounting, Organizations and Society (forthcoming).
27. Fogarty, T., Organizational Socialization in Accounting Firms: A Theoretical Framework and Agenda for Future Research, Accounting, Organizations and Society (1992), pp. 129-150.
28. Fogarty, T. J. & Dirsmith, M. W,. Organizational Socialization as Instrument and Symbol: An Extended Instititional Theory Perspective, Working Paper, Case Western Reserve University, 1995.
29. Freidson, E., Professional Powers. A Study of the Institutionalization of Formal Knowledge (Chicago: University of Chicago Press, 1986).
30. Freidland, R. & Alfrod, R. R., Bring Society Back In: Symbols, Practices and Institutional Contradictions, in W. Powell and P. DiMaggio (eds.), The New Institutionalism in Organizational Analysis (Chicago: The University of Chicago Press, 1991:232-266).
31. Giddens, A., Central Problems in Social Theory (London: Macmillian, 1979).
32. Giddens, A., The Constitution of Society: Outline of the Theory of Structuration (Cambridge: Policy Press, 1984).
33. Giddens, A., Structuration Theory: Post, Present and Future, in C. Bryant and D. Jary (eds.) Giddens' Theory of Structuration: A Critical Appreciation (London: Routledge, 1991:201-221).
34. Glaser, B. G. & Strauss, A., The Discovery of Grounded Theory (Chicago: Aldine, 1967).
35. Grey, C., Career as a Project of the Self and Labour Process Discipline, Sociology (May 1994) pp. 479-497.
36. 2-Form" Strategic Management: Corporate Practices in Professional Partnerships, Academy of Management Journal (December 1990) pp. 725.
37. Hail, R. H., Organizations: Structure and Powers (Englewood Cliffs, NJ: Prentice Hall, 1972).
38. Hauggard, M., Structures, Restructuration and Social Power (Hong Kong: Aveburg, 1993).
39. Herman, E. & Chomsky, N., Manufacturing Consent: The Political Economy of Mass Media (New York: Patheon Books, 1988).
40. Hopper, T., Cooper, D., Lowe, T., Capps, T. & Mouritsen, J., Management Control and Worker Resistance in the National Coal Board: Financial Controls in the Labour Process, in D. Knights and H. Willmott (eds.) Managing the Labour Process (Cambridge: University Press, 1986:109-142).
41. Hopwood, A. G., Accounting and the Pusuit of Efficiency, in A. G. Hopwood and C. Tomkins (eds.) Issues in Public Sector Accounting (Oxford: Philip Allan, 1984).
42. Hunt, D. M. & Michael, C., Mentorship: A Career Training and Development Tool, Academy of Management Review (1983) pp. 475-485.
43. Kanter, R. M., Men and Women of the Corporation (New York: Basic Books, 1977).
44. Kirkham, L. M. & Loft, A., Gender and the Construction of the Professional Accountant, Accounting, Organizations and Society (1993) pp. 507-558.
45. Kondrasuk, J. N., Studies in MBO Effectiveness, Academy of Management Review (1981) pp. 419-430.
46. Kram, K. E., Phases of the Mentor Relationship, Academy of Management Journal (1983) pp. 608-625.
47. Larson, M. S., The Rise of Professionalism: A Sociological Analysis (Berkeley, CA: University of California, 1977).
48. Laurence, S. V. & Gidewell, J. C., A Dialectic Analysis of Organizational Conflict, Administrative Science Quarterly (December 1975) pp. 489-508.
49. Levinson, D. J., Darrow, C. N., Klein, E. B., Levinson, M. A. & McKee, B., Seasons in a Man's Life (New York: McGraw Hill, 1961).
50. Lincoln, Y. S. & Guba, E. G., Naturalistic Inquiry (New York: Sage Publications, 1985).
51. Macintosh, N. B. & Scapens, R. W., Structuration Theory in Management Accounting, Accounting, Organizations and Society (1990) pp. 455-478.
52. Macintosh, N. B. & Scapens, R. W., Management Accounting and Control Systems: A Structuration Theory Analysis, Journal of Management Accounting Research (Fall 1991) pp. 131-158.
53. McCarthy, M. J., Dictionaries Provide Ammo in Sparring over Semantics, Wall Street Journal (14 June 1988a) p. 33.
54. McCarthy, M. J., Supreme Court to Rule on Sex-bias Case, Wall Street Journal (14 June 1988b) pp. 33-34.
55. McNair, C. J., Proper Compromises: The Management Control Dilemma in Public Accounting and Its Impact on Auditor Behavior, Accounting, Organizations and Society (1991) 635-654.
56. Meyer, J. W., On the Celebration of Rationality, Accounting, Organizations and Society, (1983) 235-240.
57. Meyer, J. W., Social Environments and Organizational Accounting, Accounting, Organizations and Society (1986) pp. 345-356.
58. Meyer, J. W. & Rowan, B., Institutionalized Organizations: Formal Structure as Myth and Ceremony, American Journal of Sociology (1977) pp. 310-363.
59. Meyer, J. W. & Scott, W. R., Organization Environments: Ritual and Rationality (Beverly Hills, CA: Sage, 1983).
60. Mintzberg, H., Mintzberg on Management: Inside Our Strange World of Organizations (New York: Free Press, 1989).
61. Noe, R. A., Women and Mentoring: A Review and Research Agenda, Academy of Management Review (1988) pp. 65-78.
62. Odiorne, G. S., Managing Your Practice by Objectives, Journal of Accounting (1976) pp. 32-36.
63. Oliver C., Strategic Responses to Institutional Processes, Academy of Management Review (1991) pp. 145-179.
64. Orton, J. D. & Weick, W. E., Loosely Coupled Systems: A Reconceptulization, The Academy of Management Review (1990) pp. 203-223.
65. Palmrose, Z. V., Litigation and Independent-Auditors: The Role of Business Failures and Management Fraud, Auditing: A Journal of Practice and Theory (Spring 1987) pp. 90-103.
66. Perrow, C., Review Essay: Overboard with Myth and Symbols, American Journal of Sociology (1985) pp. 151-155.
67. Pfeffer, J., Power in Organizations (Marshfield, MA: Pitman Publishing, 1981).
68. Powell, W. W., The Institutionalization of Rational Organization, Contemporary Sociology (1985) pp. 564-566.
69. Public Accounting Report, Merger of the Mighty Will Shape Big Eight, Public Accounting Report (June 1, 1989b) pp. 1-3.
70. Raelin, J. A., The Clash of Cultures: Managers and Professionals (Boston, MA: Harvard Business Press, 1986).
71. Ragins, B. R., Barriers to Mentoring: The Female Manager's Dilema, Human Relations pp. 1-22.
72. Raia, A. P., Managing by Objectives (Glenview, IL: Scott-Foresman, 1974).
73. Riley, P., A Structurartionist Account of Political Culture, Administrative Science Quarterly (September 1983) pp. 414-437.
74. Roberts, J. & Scapens, R. W., Accounting Systems and Systems of Accountability - Understanding Accounting Systems in Their Organizational Contexts, Accounting, Organizations and Society (1985) 443-456.
75. Roche, G. R., Much Ado About Mentors, Harvard Business Review (1979) pp. 17-28.
76. Schuster, F. E. Kendall, Management by Objectives: Where We Stand - A Survey of the Fortune 500, Human Resource Management (Spring 1974) pp. 34-40.
77. Scott, R. W., The Adolescence of Institutional Theory, Administrative Science Quarterly (December 1987) pp. 493-511.
78. Sewell, W. Jr., A Theory of Structure: Duality, Agency and Transformation, American Journal of Sociology (July 1992) pp. 1-29.
79. Shalley, C. E., Oldham, G. R. & Porac, J. F., Effects of Goal Difficulty, Goal Setting Method and Expected External Evaluation on Intrinsic Motivation, Academy of Management Journal (1987) pp. 553-563.
80. Shapiro, E. C., Haseltine, F. P. & Row, M. P., Moving Up: Role Models, Mentors and the Patron System, Sloan Management Review (1978) pp. 51-58.
81. Sica, A., Locating the 17th Book of Giddens, Contemporary Sociology (May 1986) pp. 344-346.
82. Slusher, E. A. and Sims, H. P., Jr., Commitment Through MBO Interviews, Business Horizons (1975) pp. 5-12.
83. Smigel, E. O., The Wall Street Lawyer. Professional or Organizational Man? (New York, NY: Free Press, 1964).
84. Strauss, A., Qualitative Analysis for Social Scientists (Cambridge: Cambridge University Press, 1987).
85. Subcommittee on Oversight and investigation of the Committee on Energy and Commerce, House of Representatives, Ninety-Ninth Congress, Hearings, First Session, Serial No. 99-17, Second Session, Serial No. 99-53 (Washington: Committee on Energy and Commerce, 1985).
86. Teulings, W. M., Managerial Labour Processes in Organized Capitalism; The Power of Corporate Management and the Powerlessness of the Manager, in D. Knights and H. Willmott (eds.) Managing the Labour Process (Cambridge: University Press, 1986:142-165).
87. Thompson, J. D., Organizations in Action (New York: McGraw Hill, 1967).
88. Tolbert, P. S., Institutional Sources of Organizational Culture, in L. G. Zucker (ed.), Institutional Patterns and Organizations (Cambridge, MA: Ballinger, 1988).
89. Tolbert, P. S. & Stern, R. N., Organization of Professionals: Governance Structures in Large Law Firms, in P. Tolbert and S. Barley (eds.) Research in the Sociology of Organizations 97-118 (Greenwich, CT: JAI Press, 1991).
90. Torres, D. L., What If Anything is Professionalism? Institutions and the Problem of Change, in P. Tolbert and S. Barley (eds.) Research in the Sociology of Organizations, 43-70 (Greenwich, CT: JAI Press, 1991).
91. Van de Ven, A. & Rogers, E., Innovations and Organizations - Critical Perspectives, Communication Research (1990).
92. Van Maanen, J., The Fact and Fiction of Organizational Ethnography, Administrative Science Quarterly (December 1979) pp. 539-551.
93. Van Maanen, J., Tales of the Field: On Writing Ethnography (Chicago: University of Chicago Press, 1988).
94. Van Maanen, J. & Barley, S. R., Occupational Communities: Culture and Control in Organizations, in L. L. Cummings and B. M. Staw (eds.) Research in Organizational Behavior (Greenwich, CT: JAI Press, 1984:287-365).
95. Van Maanen, J. & Schein, E., Toward a Theory of Organizational Socialization, in B. Straw (ed.), Research in Organizational Behavior (Greenwich, CT: JAI Press, 1979:209-264).
96. Wall Street Journal, Accountants and SEC Officials are Anxious as Rep. Dingell Starts Hearings Intended to Scrutinize the SEC's Oversight of the Accounting Profession and Examine the Mixed Results of Letting Accountants Regulate Themselves (February 19, 1985a:4).
97. Wall Street Journal, Rep. John Dingell Opened a Series of Hearings on the Accounting Profession by Accusing the SEC of Letting Off Large Accounting Firms Involved in Serious Audit Failures with Mere "Wrist Slaps" (February 21, 1985b:16).
98. Weick, K. E., Review of Tales of the Field: On Writing Ethnographically, Administrative Science Quarterly (1989) pp. 307-309.
99. Wermiel, S., High Court Shifts Burden to firms in Sex-Bias Cases, Wall Street Journal, May 2, 1989:B1 and B6.
100. Whitely, W., Dougherty, T. & Deher, G., Relationship of Career Mentoring and Socioeconomic Origin to Managers' and Professonals' Early Career Progress, Academy of Management Journal (June 1991) pp. 331-351.
101. Wilensky, H. L., The Professionalization of Everyone? American Journal of Sociology (September 1964) pp. 137-158.
102. Zaleznik, A., Managers and Leaders: Are They Different? Harvard Business Review (May-June 1970) pp. 67-77.
103. Zucker, L. G., Where Do Institutional Patterns Come From? in L. G. Zucker (ed.) Institutional Patterns and Organizations: Culture and Environment, (Cambridge, MA: Ballinter, 1988:23-49).