Title

Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing

Authors

Authors

E. B. Nickell;R. W. Roberts

Comments

Authors: contact us about adding a copy of your work at STARS@ucf.edu

Abbreviated Journal Title

Crit. Perspect. Account.

Keywords

Critical; Social; Ethics; Internal audit; Organized hypocrisy; Business, Finance

Abstract

This article provides a commentary on Everett and Tremblay's (2014) analysis of ethics and internal audit by further exploring the role of the internal audit function within Nils Brunsson's model of organized hypocrisy (Brunsson, 1986, 1993, 2002). Specifically, we extend Everett and Tremblay's discussion of internal auditors as 'moral' actors and propose that the counter-coupling of an organization's primary outputs-talk, decision and action-provides internal auditors with the necessary tools to carry out conflicting ethical roles within the organization. (C) 2013 Elsevier Ltd. All rights reserved.

Journal Title

Critical Perspectives on Accounting

Volume

25

Issue/Number

3

Publication Date

1-1-2014

Document Type

Article

Language

English

First Page

217

Last Page

221

WOS Identifier

WOS:000349569100004

ISSN

1045-2354

Share

COinS