Category: Professions & Comptabilité

Working apart: Remote working and social bonding in the Big Four audit firms

In this article, we investigate the influence of remote working on social bonding in Big Four audit firms. Through analysis of 42 interviews, we show that remote working places less demand on auditors to get involved in their firms’ collectives, in addition to individualizing their experience of work and reducing spontaneous mutual support mechanisms. While remote working is […]

Auditors’ search for meaningfulness in sustainability assurance work

This paper explores the development of sustainability assurance (SA) from its inception in corporate transactions to its current integration as a standard practice within organizations. It emphasizes the crucial role played by the accounting industry in shaping this evolution, by establishing credibility for SA and expanding its reach to new stakeholders. Additionally, it notes that […]

The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting research

This paper discusses the emotional intensity of ethnographic work in accounting research, emphasizing the immersive nature of this work within social groups. Ethnographers form genuine relationships but face a dilemma when using these connections for research purposes, potentially compromising their authenticity. The focus lies on emotions, particularly shame, experienced during and after fieldwork, influencing both […]

Institutional Complexity in Professional Service Firms and Dysfunctional Behaviors: Evidence from a Multi-Country Study

In most organizational fields worldwide, we observe a permanent coexistence of multiple andsometimes conflicting institutional logics, a phenomenon known as institutional complexity. Prior research has viewed institutional complexity as problematic, but recent institutional scholarship recognizes several benefits. The behavioral implications of institutional complexity have only recently been studied. This study presents theoretical claims about how […]

Innovation et contrôle

Ce chapitre traite du rôle central de l’innovation dans l’obtention d’un avantage concurrentiel et de la performance organisationnelle dans l’environnement dynamique d’aujourd’hui. Traditionnellement, les systèmes de contrôle organisationnel, en particulier le contrôle de gestion, étaient perçus comme des obstacles à l’innovation, supprimant la liberté, la créativité et la flexibilité. Cependant, des recherches récentes ont souligné que […]