From “audit machines” to tech-savvy auditors: Auditors’ quest for professional security in respect to digital transformation

SSRN Electronic Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 1, 2024

In recent years, the Big Four firms have embarked on digital transformation projects that potential to throw auditors' daily practice into turmoil. This study looks at quest for professional security, namely their confidence in fundamental features of profession. Specifically, we investigate how auditors, when construing experiences a firm engaged project promoting automation significant portion work, seek preserve sense security. Interviews with auditors indicate contrast high insecurity caused by commercialization auditing early 2000s, profession ultimately strengthened Over time, interviewees became receptive firm-promoted label tech-savvy auditor and subscribed ideology technological complementarity sees closer "collaboration" technology as enhancing auditor's work rather than replacing, undermining, or enslaving auditor. Interviewees also implemented purification strategies purity this ideology. Three implications are discussed. First, our casts doubt romanticized view light economic socio-organizational theories about work. These lead us question belief they will retain autonomy. Second, according analyses, one key explanation level security is surrounding audit function being part continuing trajectory within accountancy. Third, findings suggest act vehicle identity development, allowing escape shameful stereotypes ascribed traditional – is, an who manually performs most mundane tasks required complete audit.

Language: Английский

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Navigating Jurisdictional Boundaries: Traditional Lawyers vs. Legal Tech Firms in the German Legal Services Market

Zeitschrift für Rechtssoziologie, Journal Year: 2025, Volume and Issue: unknown

Published: April 8, 2025

Abstract The recent rise of legal tech firms has led to significant changes in the German services market, challenging quasi-monopoly traditional lawyers. Our paper explores this evolving relationship between and lawyers Germany, focusing on how these groups compete, cooperate, forge distinct professional identities. Drawing Andrew Abbott’s theory professions, we examine whether there is a jurisdictional conflict them, i. e., they compete for same work-related tasks. By conducting semi-structured interviews with individuals working field document analysis relevant public statements texts, find that at least some degree conflict, albeit limited specific segment particularly tenancy law. In addition, have developed work practices differ significantly from those lawyers, emphasizing automated workflows largely eschewing in-person consultations. These novel also emergence new identity entrepreneurs, one emphasizes entrepreneurship consumer advocacy. Despite differences conflicts, currently appears be cooperative division companies, suggesting functional interdependence certain market segments.

Language: Английский

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Designing technology for legal work: A case study on boundaries and legal expertise

Oñati Socio-legal Series, Journal Year: 2025, Volume and Issue: unknown

Published: April 16, 2025

This article discusses how legal professionals perceive the change in their work practices and work-related boundaries as they participate design implementation of a new information system. By looking empirically at large-scale IT development project within judicial system Finland, paper contributes to debates on technology affects key elements expertise is perceived when designing systems for public judiciary. Drawing from research literature science studies (STS), particularly boundaries, suggests four main findings. First, seen an additional task with clear between technological knowledge. Second, embodied aspects are connected issues autonomy individual practices. Third, use affect organizational flexibility organizations. Fourth, there changes hierarchical relations divisions judges secretaries.

Language: Английский

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From Near and Far: On the Role of Distance in Changing Professional Services

The Journal of Applied Behavioral Science, Journal Year: 2025, Volume and Issue: unknown

Published: March 26, 2025

In this editorial, we consider how technology, globalization, and organizational changes have led to professional services being delivered increasingly at a distance. We argue that the impacts of these are felt individual, organizational, institutional field levels. Impacts include in career trajectories, collegiality collaboration, altered client–professional relations. These developments generate new challenges for governance organizing across borders. While existing research is often optimistic about what mean professionals consumers, some scholars raise concerns their impact on professional–client interactions, trust, service quality. addition examining areas, suggest opportunities future can further our understanding implications provision organization services.

Language: Английский

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When professionals become entrepreneurs: Identity construction of lawtech startup founders in Japan

Journal of Professions and Organization, Journal Year: 2024, Volume and Issue: unknown

Published: April 11, 2024

Abstract How do professionals develop their identity when they become digital venture founders, and how does such affect strategy? This article examines this understudied yet important question. The recent wave of digitalization has created opportunities for various to participate in creating new firms. However, studies professions entrepreneurship date have narrowly focussed on professionals’ intrapreneurship efforts within professional service firms (PSFs). inductive study lawtech ventures Japan the sources Founder Social Identity (FSI). shows that founders’ role developed during prior work experience influences an entrepreneur; moreover, resulting FSI shapes strategic decisions market segment choice. highlights significance a distinct type FSI, which we call ‘professional communitarian’, who engage beyond boundary PSFs.

Language: Английский

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Money talks: Analysing the PGA Tour-LIV Golf jurisdictional contest via Western media narratives

International Review for the Sociology of Sport, Journal Year: 2024, Volume and Issue: unknown

Published: Aug. 18, 2024

This paper analyses Western media narratives of the jurisdictional contest between LIV Golf, a novel upstart professional golf tour, and long-established PGA Tour, generally understood to be pinnacle men's golf. In doing so, seeks answer two research questions: How do dominant incumbent sporting professions utilise court public opinion defend their territory from encroachment by new rivals? What are potential implications such professions’ failure successfully so? Viewed through lens Abbott’s concept ‘bump-chains’, this shines critical light on how Tour its partisan (but not full contingent of) members initially sought against entrant profession competitive golf, before capitulating proposing ‘merger’ with Golf in June 2023, which as July 2024, has still materialised, nor finer details even made public. Utilising qualitative analysis popular Western-centric news sources, argues that adopted three-fold set defensive rhetorical manoeuvres seek de-professionalise discredit it convincing rival profession. It concludes Tour's defence attempts thus position superordinate were untenable face entrant's reach power. adds theoretical depth our understanding bump-chain attacks within arena, also acts highlight jurisdictions’ vulnerabilities previously unconsidered entities. These findings bring for governing bodies institutions arena concerning strength positions, extending beyond boundaries.

Language: Английский

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Leveraging or Overcoming Distance? Global Strategy and Structure of Professional Services Firms

The Journal of Applied Behavioral Science, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 10, 2024

In this study, geographic distance is an instructional logic that influences the international strategy and structure of professional service firms (PSFs). By drawing on three governance modes—global value chains, virtual teams, ecosystems—we identify eight structures in use by PSFs, resulting from reliance one two logics: distance-as-enabler distance-as-barrier. When prioritized, PSFs choose a more unified at global level. distance-as-barrier upheld, give greater autonomy to local units or establish loosely connected regionally autonomous partnerships. highlighting co-evolution between practice we further show necessitates work be codified modularized, while proximity preserves work's bespoke nature. We apply framework demonstrate how external environmental factors trigger shift specific governance-practice form another.

Language: Английский

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Craft approach to work: a humanist model of work in organizations

Management Review Quarterly, Journal Year: 2024, Volume and Issue: unknown

Published: Jan. 15, 2024

Language: Английский

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Quality, diversity, and impact: (The first) 10 years of the Journal of Professions and Organization

Journal of Professions and Organization, Journal Year: 2023, Volume and Issue: 10(3), P. 199 - 210

Published: Oct. 1, 2023

Abstract This essay marks, reviews, and celebrates the first decade of Journal Professions Organization. It begins with a brief review journal’s founding, initial scope, objectives. is followed by an analysis all articles published in (2014–23) existence. Finally, turning to future, we consider at topics initiatives that are becoming relevant as approach JPO’s second decade.

Language: Английский

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