Weaving a web of control : “The Promise of Opportunity” and work-life balance in multinational accounting firms
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 29 April 2014
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.
Keywords
Acknowledgements
The authors are grateful for the comments of Max Baker, John Roberts and Michael Gaffikin on earlier versions of this paper.
Citation
Ladva, P. and Andrew, J. (2014), "Weaving a web of control : “The Promise of Opportunity” and work-life balance in multinational accounting firms", Accounting, Auditing & Accountability Journal, Vol. 27 No. 4, pp. 634-654. https://doi.org/10.1108/AAAJ-02-2012-00955
Publisher
:Emerald Group Publishing Limited
Copyright © 2014, Emerald Group Publishing Limited