Title

Organizational Legitimacy, Conflict, And Hypocrisy: An Alternative View Of The Role Of Internal Auditing

Keywords

Critical; Ethics; Internal audit; Organized hypocrisy; Social

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. © 2013 Elsevier Ltd.

Publication Date

1-1-2014

Publication Title

Critical Perspectives on Accounting

Volume

25

Issue

3

Number of Pages

217-221

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1016/j.cpa.2013.10.005

Socpus ID

84899631048 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84899631048

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