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| Author: | Gendron, Y. Spira, L.F. |
| Title: | Identity narratives under threat: A study of former members of Arthur Andersen |
| Journal: | Accounting, Organizations and Society
2010 : APR, VOL. 35:3, p. 275-300 |
| Index terms: | accounting consultants professions |
| Freeterms: | professional identity organizational identity narratives |
| Language: | eng |
| Abstract: | This paper explores the processes by which individuals work their sense of organizational and professional identity after a professional failure. Based on 25 interviews performed with A. Andersen's former members mostly having worked in Canada and the United Kingdom, interviewees' identity work is examined following the firm's breakdown. Specifically, identity work includes processes by which individuals reflectively aim at maintaining or revising their sense of identification with the organization and also with the public accounting profession, along with developing self-understandings related to causes and consequences resulting in from the firm's breakdown. The analysis indicates four interpretive schemes or patterns mainly characterizing interviewees' identity work: disillusion, resentfulness, rationalization, and hopefulness. Each of these patterns can be seen as expressing a distinct representation of what "truly" happened within the firm etc. |
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