The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms
The calculated and the avowed: Techniques of discipline and struggles over identity in Big Six public accounting firms
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DOI：
10.2307/2393854
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发表时间：
1998-06-01
影响因子：
10.4
通讯作者：
Samuel, S
中科院分区：
文献类型：
--
作者：
Covaleski, MA;Dirsmith, MW;Samuel, S
一项在六大会计师事务所进行的人种学实地研究，考察了组织如何将专业人员转变为有纪律和自律的组织成员，他们的工作目标、语言和生活方式反映了组织的必要性。研究表明，这些技术的范围和效果塑造了组织参与者的身份，但专业自主的话语助长了对这些压力的抵抗。这些结果的影响进行了讨论，因为它们涉及到专业人员和组织之间的冲突和组织的批判性研究。
An ethnographic field study in Big Six public accounting firms, where management by objectives and mentoring are used as techniques of control, examines how organizations transform professionals into disciplined and selfdisciplining organizational members whose work goals, language, and lifestyle come to reflect the imperatives of the organization. The study shows that the scope and effect of these techniques shaped the identities of organizational participants but that the discourse of professional autonomy fueled resistance to these pressures toward conformity. Implications of these results are discussed as they relate to conflict between professionals and organizations and to the critical study of organizations.