Mainstream contingency views of intra-organizational structure predict that work-units within complex organizations with more routine work processes will tend to be structured more bureaucratically. This field study tests this view in the context of the major work units found in CPA firms. Data supplied by 20 firms cast doubt on the supposition that audit, tax, or management advisory service personnel perceive significant differences either in terms of technological routineness or bureaucratic structuring.

Reviews the book "Auditing," 3rd ed., by John W. Cook and Gary M. Winkle.