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Weaving a web of control“The Promise of Opportunity” and work-life balance in multinational accounting firms

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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.

Keywords Identity, Work-life balance, Management control, Foucault, Accounting firms, Web of control

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2014

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 27 No. 4, 2014 pp. 634-654

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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