Reinventing organizational control Meaning contest surrounding reputational risk controllability in the social media arena

被引:37
作者
Brivot, Marion [1 ]
Gendron, Yves [1 ]
Guenin, Henri [1 ]
机构
[1] Univ Laval, Fac Sci Adm, Quebec City, PQ, Canada
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2017年 / 30卷 / 04期
关键词
Control; Social media; Reputational risk; Risk management; Accounting firms; MANAGEMENT CONTROL-SYSTEMS; TWITTER; TRANSFORMATION; PERFORMANCE; KNOWLEDGE; FRAMEWORK; DESIGN; FIELD;
D O I
10.1108/AAAJ-06-2015-2111
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose - The purpose of this paper is to provide insight into how a constellation of actors seek to define, shape, and reinvent the notion of organizational control at the confluence of social media (SM) and corporate reputational risk. Design/methodology/approach - Following the approach suggested by Janesick (1998) and Denzin and Lincoln (1998), the authors undertook an in-depth qualitative analysis of a large number of data sources including interviews, best-selling books by renowned SM specialists, relevant press articles drawn from a Factiva search, and documents published by the Big Four firms and professional accounting institutes in Canada on how organizations should use SM to protect their reputational capital. Findings - Four competing SM reputational risk control perspectives inductively emerged from the analysis: the Beyond Control frame, the Subveillance frame, the De-territorialization frame, and the Re-territorialization frame, with large accounting firms and professional accounting institutes especially promoting the latter. Originality/value - The control literature has been criticized by many scholars as being in urgent need of updating. By inductively theorizing four original control frames in the SM arena, the research aims to move management control research in new directions.
引用
收藏
页码:795 / 820
页数:26
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