Rhetorical Strategies of Legitimacy
研究1997年一家五大会计师事务所收购律所引发的行业争议，分析支持与反对者如何通过制度词汇和变革理论化来争夺新组织形式的合法性。
This paper describes the role of rhetoric in legitimating profound institutional change. In 1997, a Big Five accounting firm purchased a law firm, triggering a jurisdictional struggle within accounting and law over a new organizational form, multidisciplinary partnerships. We analyze the discursive struggle that ensued between proponents and opponents of the new organizational form. We observe that such rhetorical strategies contain two elements. First are institutional vocabularies, or the use of identifying words and referential texts to expose contradictory institutional logics embedded in historical understandings of professionalism, one based on a trustee model and the other based on a model of expertise. A second element of rhetorical strategies is theorizations of change by which actors contest a proposed innovation against broad templates or scenarios of change. We identify five such theorizations of change (teleological, historical, cosmological, ontological, and value-based) and describe their characteristics.