The Conflict of Professionals in Bureaucratic Organizations

Sorensen, James E.; Sørensen, Thomas

doi:10.2307/2391790

Cited by 214 publications

(111 citation statements)

References 2 publications

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“…Professional commitment has been considered in terms of dedication to a professional career, identification with the profession, and acceptance of the profession's goals and ethics (J. Sorensen and T. Sorensen 1974). In the accounting literature, it has been described with reference to a belief in and acceptance of the goals and values of the profession, a willingness to exert considerable effort on behalf of the profession, and a desire to maintain membership in the profession (Aranya, Pollock, and Amernic 1981;Aranya and Ferris 1984).…”

Section: Background and Hypothesis Development Underreporting Timementioning

confidence: 99%

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

Herda¹,

Martin²

2016

Current Issues in Auditing

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SUMMARY:Underreporting time is a common ethical dilemma in auditing. We examine the effects of professional commitment and experience on auditor acceptance of underreporting time with a sample of 110 practicing auditors at two large national accounting firms. Using a moderated mediation research model, we find that auditor experience moderates the negative relationship between professional commitment and acceptance of underreporting time, such that professional commitment is associated with underreporting acceptance only among less experienced auditors. We discuss the contributions, limitations, and practical implications of our findings.

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Section: Background and Hypothesis Development Underreporting Timementioning

confidence: 99%

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

Herda¹,

Martin²

2016

Current Issues in Auditing

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“…However, conflicting expectations are not limited to the academic physical or life sciences. For instance, physicians are expected to be compassionate but emotionally detached from their patients (Merton and Barber 1963), and accountants 26 should maintain good client relations yet resist pressures to report their finances in a favorable light (Sorensen and Sorensen 1974). This pervasiveness of competing role expectations in many professions renders efforts to resolve sociological ambivalence central to understanding professional conduct well beyond the scientific domain.…”

Section: Theoretical Implicationsmentioning

confidence: 99%

To Share or Not to Share? Professional Norms, Reference Groups, and Information Withholding Among Life Scientists

Haas

Park

2010

Organization Science

115

112

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Why do scientists withhold information from colleagues, violating the professional norm of sharing? Norm violations are usually attributed to individual interests that lead scientists to reject professional norms. In contrast, we take the view that norm violations can occur when professional norms are valued but it is difficult to ascertain the appropriate course of professional conduct. This view suggests that scientists may look to cues from their professional reference groups to resolve sociological ambivalence arising from conflicting role expectations. We analyze a data set of 1,251 geneticists and other life scientists from 100 U.S. universities and find that beyond individual-level explanations, information withholding is influenced by the behaviors of peers as well as the attitudes of superiors in the profession. We discuss the implications for the professions literature, theories of organizational learning, and knowledge management initiatives in firms.

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“…There has been research into conflict between professionals (that is, the experts of an occupation) and bureaucracy (the formal division of labour in an organisation) (Guy, 1985;Lachman & Aranya, 1986;Sorensen & Sorensen, 1974). With regard to managerial strategies, it has been argued that there is an inherent tension between professional and administrative culture or ethos (Raelin, 1986;Sonnenstahl & Trice, 1991).…”

Section: Role Studymentioning

confidence: 99%

'Role' and 'Position': Job Expectations and Practices

Wong¹

2011

ASS

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The paper studies a middle management position at an academic institute and examines the official nature of "role" and "position" in organisational structure to discuss the distinct concepts of roles and positions in an academic context and enrich our understanding of organizational roles. Data for the investigation includes official documents from the institute and entries in a work diary. The paper describes 'role' and 'position' and examines the tension between them. It also brings to the forefront the importance of an individual's endogenous functioning disposition in the workplace situation and exogenous labelling-cum-expectations among individuals in an organisation.

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The Conflict of Professionals in Bureaucratic Organizations

Cited by 214 publications

References 2 publications

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

To Share or Not to Share? Professional Norms, Reference Groups, and Information Withholding Among Life Scientists

'Role' and 'Position': Job Expectations and Practices

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