← Search

Technological Routineness and Intra-Unit Structure in CPA Firms.

Van Ballew

Associate Professor of Accounting, San Diego State University. 1

The Accounting Review 1982

ABSTRACT: 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.

DOI
10.2308/tar-4489498
Volume
57 (1)
Pages
88-104
Language
en
Export
BibTeX
Sources
openalex crossref