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Compliance in the 'Audit Society'? Creation of Deviance by Standards
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. (Business Administration, Management Control)ORCID iD: 0000-0002-6341-2593
2016 (English)In: ACAD MANAGE PROC (Meeting Abstract Supplement) / [ed] Academy of Management, 2016, 16227Conference paper, Abstract (Refereed)
Abstract [en]

The paper is of conceptual nature and sheds light on the increasing pressure on organizations for compliance to standards in the audit society (Power, 1994). Compliance implies conformity with a rule such as a specification, policy, law or standard. Hitherto, management literature does not scrutinize the underlying functional impetus of the idea of compliance sufficiently. In our reading, to become compliant with standards for an organization is not a simple search of indicators of control as well as a decision for suitable modes of governance. It is rather a fairly ambiguous process where different perceptions of deviance and compliance with a certain standard evolve within an organization. For this reason, we explore and develop the concept of deviance (Becker, 1963) for organizations theoretically to explore standard compliance/noncompliance in practice on the one hand. On the other hand, we suggest that the concept of deviance from standards can specify for whom a certain deviation is purposeful and for whom not. Thus, contrary to existing managerial literature on deviance focusing on individual deviant behavior (Kidwell & Martin, 2005), we consider it as important to emphasize the relative nature of compliance and deviance. This way we also make the analytical concept of deviance proliferous for organizational analysis and explore standard compliance as a multidimensional concept. To underline the creation of deviance by standards we deliver initial qualitative, ethnographic reflections from ongoing empirical research.

Place, publisher, year, edition, pages
2016. 16227
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-133840DOI: 10.5465/AMBPP.2016.16227abstractOAI: oai:DiVA.org:liu-133840DiVA: diva2:1064167
Conference
Academy of Management Conference
Funder
German Research Foundation (DFG), FR 2892/3-1
Available from: 2017-01-11 Created: 2017-01-11 Last updated: 2017-01-22

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Publisher's full texthttp://proceedings.aom.org/content/2016/1/16227.abstract

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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  • asciidoc
  • rtf