Accounting for Ethics in Action: Problems with Localised Constructions of Legitimacy

Clegg, SR; Gordon, RD

Accounting for Ethics in Action: Problems with Localised Constructions of Legitimacy

Clegg, SR

Gordon, RD

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Publisher:: Wiley
Publication Type:: Journal Article
Citation:: Financial and Accountability Management, 2012, 28 (4), pp. 417 - 436
Issue Date:: 2012-01

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Field	Value	Language
dc.contributor.author	Clegg, SR https://orcid.org/0000-0001-6083-4283	en_US
dc.contributor.author	Gordon, RD	en_US
dc.date.issued	2012-01	en_US
dc.identifier.citation	Financial and Accountability Management, 2012, 28 (4), pp. 417 - 436	en_US
dc.identifier.issn	1468-0408	en_US
dc.identifier.uri	http://hdl.handle.net/10453/29817
dc.description.abstract	Socially constituted systems of order emanate from tacit interaction. While they are reflected in an organization's culture, they do not necessarily align with the organization's authorised rules and codes of conduct. Such misalignment renders legitimacy in organizations problematic. The paper explores the relation between power and legitimacy by showing how such systems of order recursively establish, and are established by, forms of legitimacy that may not be formalised. Empirically, such forms of legitimacy thwarted a police organization's attempt to reform. Theoretically, an understanding of organizational change is connected to the relationship between power and legitimacy. The paper provides insights into how power influences the social construction of legitimacy within the context of public organizations.	en_US
dc.publisher	Wiley	en_US
dc.relation.ispartof	Financial and Accountability Management	en_US
dc.relation.isbasedon	10.1111/j.1468-0408.2012.00554.x	en_US
dc.title	Accounting for Ethics in Action: Problems with Localised Constructions of Legitimacy	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	28	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1605 Policy and Administration	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Management Discipline
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.issue	4	en_US
pubs.volume	28	en_US

Abstract:

Socially constituted systems of order emanate from tacit interaction. While they are reflected in an organization's culture, they do not necessarily align with the organization's authorised rules and codes of conduct. Such misalignment renders legitimacy in organizations problematic. The paper explores the relation between power and legitimacy by showing how such systems of order recursively establish, and are established by, forms of legitimacy that may not be formalised. Empirically, such forms of legitimacy thwarted a police organization's attempt to reform. Theoretically, an understanding of organizational change is connected to the relationship between power and legitimacy. The paper provides insights into how power influences the social construction of legitimacy within the context of public organizations.

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http://hdl.handle.net/10453/29817