IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v103y2022ics0361368222000034.html
   My bibliography  Save this article

Organizational responses to multiple logics: Diversity, identity and the professional service firm

Author

Listed:
  • Anderson-Gough, Fiona
  • Edgley, Carla
  • Robson, Keith
  • Sharma, Nina

Abstract

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.

Suggested Citation

  • Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Organizational responses to multiple logics: Diversity, identity and the professional service firm," Accounting, Organizations and Society, Elsevier, vol. 103(C).
  • Handle: RePEc:eee:aosoci:v:103:y:2022:i:c:s0361368222000034
    DOI: 10.1016/j.aos.2022.101336
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361368222000034
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.aos.2022.101336?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    2. Kathryn Haynes, 2013. "Sexuality and sexual symbolism as processes of gendered identity formation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 374-398, March.
    3. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
    4. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    5. Prem Sikka, 2008. "Enterprise culture and accountancy firms: new masters of the universe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 268-295, February.
    6. Markus Perkmann & Maureen McKelvey & Nelson Phillips, 2019. "Protecting Scientists from Gordon Gekko: How Organizations Use Hybrid Spaces to Engage with Multiple Institutional Logics," Organization Science, INFORMS, vol. 30(2), pages 298-318, March.
    7. Tom Christensen & Per Lægreid, 2011. "Complexity and Hybrid Public Administration—Theoretical and Empirical Challenges," Public Organization Review, Springer, vol. 11(4), pages 407-423, December.
    8. Dahlmann, Frederik & Grosvold, Johanne, 2017. "Environmental Managers and Institutional Work: Reconciling Tensions of Competing Institutional Logics," Business Ethics Quarterly, Cambridge University Press, vol. 27(2), pages 263-291, April.
    9. Brooklyn Cole & Manjula Salimath, 2013. "Diversity Identity Management: An Organizational Perspective," Journal of Business Ethics, Springer, vol. 116(1), pages 151-161, August.
    10. Fogarty, Timothy J., 1992. "Organizational socialization in accounting firms: A theoretical framework and agenda for future research," Accounting, Organizations and Society, Elsevier, vol. 17(2), pages 129-149, February.
    11. Dirsmith, Mark W. & Heian, James B. & Covaleski, Mark A., 1997. "Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six," Accounting, Organizations and Society, Elsevier, vol. 22(1), pages 1-27, January.
    12. Stephen Walker, 2004. "Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(3), pages 247-265.
    13. Haynes, Kathryn, 2008. "(Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 328-348.
    14. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    15. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
    16. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
    17. Baker, Darren T & Brewis, Deborah N, 2020. "The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    18. Sikka, Prem, 2009. "Commentary on Roy Suddaby, Yves Gendron and Helen Lam "the organizational context of professionalism in accounting"," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 428-432, April.
    19. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02311997, HAL.
    20. Rihab Khalifa & Nina Sharma & Christopher Humphrey & Keith Robson, 2007. "Discourse and audit change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 825-854, October.
    21. Mary Ann Glynn, 2000. "When Cymbals Become Symbols: Conflict Over Organizational Identity Within a Symphony Orchestra," Organization Science, INFORMS, vol. 11(3), pages 285-298, June.
    22. Power, Michael K., 1991. "Educating accountants: Towards a critical ethnography," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 333-353.
    23. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2001. "Tests of time: organizational time-reckoning and the making of accountants in two multi-national accounting firms," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 99-122, March.
    24. Berrey, Ellen, 2015. "The Enigma of Diversity," University of Chicago Press Economics Books, University of Chicago Press, number 9780226246062, September.
    25. Chris Carter & Crawford Spence, 2014. "Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4," Contemporary Accounting Research, John Wiley & Sons, vol. 31(4), pages 949-981, December.
    26. Rodolphe Durand & Hayagreeva Rao & Philippe Monin, 2003. "Institutional Change in Toque Ville: Nouvelle Cuisine as an Identity Movement in French Gastronomy," Post-Print hal-00480858, HAL.
    27. repec:ucp:bkecon:9780226246239 is not listed on IDEAS
    28. Annisette, Marcia & Trivedi, Viswanath Umashanker, 2013. "Globalization, paradox and the (un)making of identities: Immigrant Chartered Accountants of India in Canada," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 1-29.
    29. James Faulconbridge & Daniel Muzio, 2016. "Global Professional Service Firms and the Challenge of Institutional Complexity: ‘Field Relocation' as a Response Strategy," Journal of Management Studies, Wiley Blackwell, vol. 53(1), pages 89-124, January.
    30. Ashley, Louise & Empson, Laura, 2016. "Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 76-87.
    31. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
    32. Kornberger, Martin & Carter, Chris & Ross-Smith, Anne, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 775-791, November.
    33. DiVito, Lori, 2012. "Institutional entrepreneurship in constructing alternative paths: A comparison of biotech hybrids," Research Policy, Elsevier, vol. 41(5), pages 884-896.
    34. Royston Greenwood & Amalia Magán Díaz & Stan Xiao Li & José Céspedes Lorente, 2010. "The Multiplicity of Institutional Logics and the Heterogeneity of Organizational Responses," Organization Science, INFORMS, vol. 21(2), pages 521-539, April.
    35. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
    36. Michel Lander & Bas A.S. Koene & Shelly N. Linssen, 2013. "Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics," Post-Print hal-00788633, HAL.
    37. Elizabeth Goodrick & Trish Reay, 2010. "Florence Nightingale Endures: Legitimizing a New Professional Role Identity," Journal of Management Studies, Wiley Blackwell, vol. 47(1), pages 55-84, January.
    38. Gendron, Yves & Spira, Laura F., 2010. "Identity narratives under threat: A study of former members of Arthur Andersen," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 275-300, April.
    39. Hayagreeva Rao & Philippe Monin & Rodolphe Durand, 2003. "Institutional change in toque ville : Nouvelle cuisine as an identity movement in French gastronomy," Post-Print hal-02311672, HAL.
    40. repec:eme:aaaj00:09513570810854437 is not listed on IDEAS
    41. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm : Flexibility, performance and client service in practice," Post-Print hal-02311996, HAL.
    42. Mark Hoddinott & Denise G. Jarratt, 1998. "Gender Imbalance in the Workforce: An Examination of the Public Accounting Profession," Australian Accounting Review, CPA Australia, vol. 8(16), pages 59-67, November.
    43. Prem Sikka, 2008. "Enterprise culture and accountancy firms: new masters of the universe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 268-295, February.
    44. Suddaby, Roy & Gendron, Yves & Lam, Helen, 2009. "The organizational context of professionalism in accounting," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 409-427, April.
    45. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Post-Print hal-02276735, HAL.
    46. Walker, Stephen P., 2004. "The genesis of professional organisation in English accountancy," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 127-156, February.
    47. Paul Tracey & Nelson Phillips & Owen Jarvis, 2011. "Bridging Institutional Entrepreneurship and the Creation of New Organizational Forms: A Multilevel Model," Organization Science, INFORMS, vol. 22(1), pages 60-80, February.
    48. Mats Alvesson, 1993. "Organizations As Rhetoric: Knowledge‐Intensive Firms And The Struggle With Ambiguity," Journal of Management Studies, Wiley Blackwell, vol. 30(6), pages 997-1015, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
    2. Van Dai Nguyen & Thi Thuc Anh Phan & Thi Tuyet Mai Nguyen & Quynh Hoa Nguyen & Mai Van Trinh & Sy Long Pham & Hong Nhat Vo, 2023. "Counter-Institutional Identities and Product Innovation: “Core-Satellite†as a Response to Competing Logics Shaping Artisan Businesses," SAGE Open, , vol. 13(3), pages 21582440231, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
    2. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    3. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    4. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    5. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    6. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    7. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
    8. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
    9. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    10. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    11. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    12. Daoust, Laurence & Malsch, Bertrand, 2019. "How ex-auditors remember their past: The transformation of audit experience into cultural memory," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
    13. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    14. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    15. Claire Garnier, 2018. "L'associé est-il un auditeur comme les autres ? La construction de l'identité de l'associé dans les cabinets Big 4 en France," Post-Print hal-01907933, HAL.
    16. Guo, Ken H., 2018. "The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 20-45.
    17. Gammie, Elizabeth & Whiting, Rosalind, 2013. "Women accountants: Is the grass greener outside the profession?," The British Accounting Review, Elsevier, vol. 45(2), pages 83-98.
    18. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
    19. repec:mth:ijafr8:v:8:y:2018:i:2:p:166-178 is not listed on IDEAS
    20. Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021. "Who makes partner in Big 4 audit firms? – Evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    21. Adapa, Sujana & Rindfleish, Jennifer & Sheridan, Alison, 2016. "‘Doing gender’ in a regional context: Explaining women's absence from senior roles in regional accounting firms in Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 100-110.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:103:y:2022:i:c:s0361368222000034. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.