Weaving a web of control

Abstract

Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach – The authors interviewed junior accountants, asking them about their firms’ time budgeting process, their views on organisational culture and their experience of WLB. Findings – Time budgeting controls and the dominant discourses of “efficiency” and “career” form a web of control within these firms that sustain the long-hours culture. Drawing on the work of Foucault, the authors argue that the web of control is particularly strong because it is not imposed externally by a clearly identifiable source of power. Instead, the interviews revealed how junior accountants actively produce the web of control in order to secure their identity. This is particularly apparent when they speak of their career. Research limitations/implications – This research sheds light on the relationship between management controls and WLB. Management controls are effective in large multinational accounting firms because they work through the emergent identity of young professionals. Originality/value – The link between management control systems and WLB has received little attention from accounting academics. This research offers important insights into the way management control systems and organisational culture may impact the lived experience of WLB within multinational accounting firms.

The different shades of audit quality: A review of the academic literature

“…It is thus the organizational environment that weaves "a web of control" around audit firm members (Ladva and Andrew 2014) and that transforms auditors into a certain type of professional. This professional tends to be a white male auditor (Anderson-Gough et al 2005), as "the barriers to entry and ascension [to partner level] appear to be all but insurmountable for females and ethnic minorities" (Carter and Spence 2014, p. 977).…”

Audit Firm Culture: Recent Developments and Trends in the Literature

“…Firm norms of overworking employees imply that social and professional status is achieved by acceding to highly demanding work schedules, reinforced by partners' expectations and demands. Ladva and Andrew (2014) also study the dominance of firm norms toward a long-hours culture, driven by pressure for efficiency, tight time budgets, and firms' overtime policies. This "web of control" reinforces an efficiency-based professional identity, career oriented and detrimental to work-life balance.…”

“…This "web of control" reinforces an efficiency-based professional identity, career oriented and detrimental to work-life balance. While Ladva and Andrew (2014) imply that auditors adapt to this highly demanding culture with some degree of acceptance, Kornberger et al (2011) show conflicts continue as auditors proceed on the path toward partnership. New managers reflect on difficulty and uncertainty of this transition, reporting changes in roles, power, and client relationships suggesting shifts from the technical to the commercial, instilled by individuals who have themselves made the transition.…”

Understanding Audit Quality & Talent Management of Auditors in Practice through Content Analysis & Interviews

“…Herrbach (2005)), work-life-balance (e.g. Ladva and Andrew (2014)). These studies generally find that the TM practices examined have a positive association with audit quality, however audit quality was measured based on audit outputs especially the effect of earnings management and contextual elements such as size and tenure, instead of desired behaviors or attributes of auditors.…”