‘We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!’ Quality Control and Orders of Worth in the British Audit Profession
研究英国最大的审计机构ICAEW设立质量监控单元后，部分成员感到不公并表达不满，分析了制度逻辑转向问责制时如何威胁同行公平感，以及制度工作如何恢复社区价值感。
Abstract This paper contributes to the analysis of institutional work by looking at situations of perceived injustice that institutional change can create. To this end, the paper mobilizes the work of B oltanski and T hévenot on orders of worth to analyse the consequences for a professional body of a shift in institutional logics towards more accountability. The feeling of injustice experienced – and voiced – by some members of the largest British institute of auditors, the ICAEW , after it set up and operated a quality monitoring unit, serves to illustrate how change can turn awry when equity in a community of peers is threatened, and how institutional work can remedy such a situation by restoring a sense of worth in the community.