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'We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!' Quality Control and Orders of Worth in the British Audit Profession

Author

Listed:
  • Carlos Ramirez

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper contributes to the analysis of institutional work by looking at situations of perceived injustice that institutional change can create. To this end, the paper mobilizes the work of Boltanski and Thévenot on orders of worth to analyse the consequences for a professional body of a shift in institutional logics towards more accountability. The feeling of injustice experienced - and voiced - by some members of the largest British institute of auditors, the ICAEW, after it set up and operated a quality monitoring unit, serves to illustrate how change can turn awry when equity in a community of peers is threatened, and how institutional work can remedy such a situation by restoring a sense of worth in the community.

Suggested Citation

  • Carlos Ramirez, 2013. "'We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!' Quality Control and Orders of Worth in the British Audit Profession," Post-Print hal-00836253, HAL.
    • Handle: RePEc:hal:journl:hal-00836253
    DOI: 10.1111/joms.12011
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    Citations

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    Cited by:

    1. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    2. Daniel Muzio & David M. Brock & Roy Suddaby, 2013. "Professions and Institutional Change: Towards an Institutionalist Sociology of the Professions," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 699-721, July.
    3. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
    4. Hyemi Shin & Mai Chi Vu & Nicholas Burton, 2022. "Micro-processes of Moral Normative Engagement with CSR Tensions: The Role of Spirituality in Justification Work," Journal of Business Ethics, Springer, vol. 179(2), pages 597-615, August.
    5. Löhlein, Lukas & Müßig, Anke, 2020. "At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change," Accounting, Organizations and Society, Elsevier, vol. 83(C).
    6. Christopher Wright & Daniel Nyberg, 2022. "The Roles of Celebrities in Public Disputes: Climate Change and the Great Barrier Reef," Journal of Management Studies, Wiley Blackwell, vol. 59(7), pages 1788-1816, November.
    7. Talia Pfefferman & Michal Frenkel & Sharon Gilad, 2022. "On Gendered Justification: A Framework for Understanding Men's and Women's Entrepreneurial Resource‐Acquisition," Journal of Management Studies, Wiley Blackwell, vol. 59(2), pages 249-283, March.
    8. Melanie Richards & Thomas Zellweger & Jean-Pascal Gond, 2017. "Maintaining Moral Legitimacy through Worlds and Words: An Explanation of Firms' Investment in Sustainability Certification," Journal of Management Studies, Wiley Blackwell, vol. 54(5), pages 676-710, July.
    9. Stringfellow, Lindsay & McMeeking, Kevin & Maclean, Mairi, 2015. "From four to zero? The social mechanisms of symbolic domination in the UK accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 86-100.
    10. Hartman, Anna E. & Coslor, Erica, 2019. "Earning while giving: Rhetorical strategies for navigating multiple institutional logics in reproductive commodification," Journal of Business Research, Elsevier, vol. 105(C), pages 405-419.

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