Technological Routineness and Intra-Unit Structure in CPA Firms.
检验了组织内部工作单元的技术常规性与官僚化结构之间的关系，基于20家会计师事务所的数据，发现审计、税务和管理咨询部门在技术常规性和官僚化结构上并无显著差异。
Abstract 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.