Organizational legitimacy,conflict, and hypocrisy: An alternative view of the role of internal auditing |
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| Affiliation: | 1. University of Denver, Denver, CO, United States;2. University of Central Florida, Orlando, FL, United States;1. Department of Management and Business Administration, University “Gabriele d’Annunzio”, Chieti-Pescara, Italy;2. Schulich School of Business, York University, 4700 Keele St., Toronto, Ontario, Canada M6G-1Y2;1. École de comptabilité, Faculté des Sciences de l’Administration, Université Laval, Pavillon Palasis-Prince, 2325 rue de la Terrasse, Québec, Québec G1 V 0A6, Canada;2. ESSEC Business School, 1 Avenue Bernard HIRSCH, CS 50105 Cergy, 95021 Cergy Pontoise Cedex, France;3. Crummer Graduate School of Business, Rollins College, 1000 Holt Ave, Winter Park, FL 32789, USA;1. The Bucharest University of Economic Studies, Bucharest 010374, Romania;2. Ovidius University of Constanta, Romania;1. Rotterdam School of Management, Erasmus University, Burgemeester Oudlaan 50, 3062 PA, Rotterdam, Netherlands;2. Judge Business School, University of Cambridge, Trumpington St, Cambridge, CB2 1AG, United Kingdom;1. The Faculty of Finance Accounting Banks, “Dimitrie Cantemir” Christian University;2. Valahia University Targoviste, “Dimitrie Cantemir” Christian University;1. Chair of Management and Organizations, Newcastle University Business School, 5 Barrack Road, St James, Newcastle NE1 4SE, United Kingdom;2. Chair of Strategy and Organization, Edinburgh University, 29 Buccleugh Place, Edinburgh EH8 9JS, United Kingdom;3. Chair of Strategy and International Business, Newcastle University Business School, 5 Barrack Road, St James, Newcastle NE1 4SE, United Kingdom |
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| 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, Brunsson, 1993, Brunsson, 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. |
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| Keywords: | Critical Social Ethics Internal audit Organized hypocrisy |
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