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The influence of the \organisation\ on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)
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The influence of the \organisation\ on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)
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Journal Article
The influence of the \organisation\ on the logics of action-pervading disciplinary decision making: The case of the Institute of Chartered Accountants in Ireland (ICAI)
2006
Overview
This paper aims to advance understanding of the disciplinary decision-making process underpinning the professional ethics machinery employed by professional accounting organizations, using elements of francophone organizational analysis to examine the influence of the key formal organizational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision-making process up to Dec 1999. This paper uses evidence gathered from a series of in-depth interviews with members of the ICAI disciplinary and investigation committees. This paper illuminates the internal tensions and conflicts permeating the disciplinary decision-making process of the ICAI and the influence key organizational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.
Publisher
Emerald Group Publishing Limited
Subject
