| Tekijä: | Dirsmith, M. W. Heian, J. B. Covaleski, M. A. |
| Otsikko: | Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six |
| Lehti: | Accounting, Organizations and Society
1997 : JAN, VOL. 22:1, p. 1-27 |
| Asiasana: | CONTROL COMPANIES ACCOUNTING INSTITUTIONS SOCIOLOGY |
| Kieli: | eng |
| Tiivistelmä: | Institutional theory, the sociology of professions perspective, and structuration theory are useful for understanding the interplay between structure and agency in maintaining and transforming social order within the Big 6. It was found that the firms have implemented the formal, structural practice of management by objectives (MBO) as one element in an array of rationalizing strategies in the expectation that MBO would provide an integrated approach to effecting management control. Also, mentoring has become an important social force, shaping the exercise of formal control. The structural and social processes of MBO and mentoring have become interpenetrated or mutually constitutive in actual practice, serving a spectrum of funcions, interests and purposes. |
SCIMA