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

Financial Accountability & Management Accounting, Forthcoming

35 Pages Posted: 9 May 2012

See all articles by Stewart R. Clegg

Stewart R. Clegg

University of Technology, Sydney - School of Management; Nova School of Business and Economics

Raymond Gordon

affiliation not provided to SSRN

Date Written: September 26, 2011

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 authorized 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 formalized. 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.

Keywords: ethics, legitimacy, organizational legitimation crisis, power, and police

JEL Classification: M4

Suggested Citation

Clegg, Stewart R. and Gordon, Raymond, Accounting for Ethics in Action: Problems with Localised Constructions of Legitimacy (September 26, 2011). Financial Accountability & Management Accounting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2054234

Stewart R. Clegg (Contact Author)

University of Technology, Sydney - School of Management ( email )

Room C401A
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Sydney 2007, New South Wales
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Nova School of Business and Economics ( email )

Campus de Carcavelos
Rua da Holanda, 1
Carcavelos, 2775-405
Portugal

Raymond Gordon

affiliation not provided to SSRN ( email )

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