Office design processes, strategizing and time intermingling: an agenda to shape spaces and minds in public accounting firms

Claire-France Picard, Sylvain Durocher and Yves Gendron

Accounting, Auditing & Accountability Journal, 2020, vol. 33, issue 5, 1143-1167

Abstract: Purpose - This paper investigates the strategic processes surrounding the development, in accounting firms, of office (re)design projects and their overarching objectives. Design/methodology/approach - The authors’ investigation relies on a series of interviews with individuals from different accounting firms involved in the decision process related to office (re)design projects. A triangular template made up of strategy, space and time informs the analysis, which the authors complement by relying on a strategy-as-practice integrated framework. Findings - The authors found that accounting firm office (re)design projects are characterized by a strategic spatial agenda that aims to define and create present organizational time, in ways that embed a particular vision of the future. The analysis brings to light the interrelationships between strategy practitioners, strategy practices and strategic work through which the future is actualized. Office design processes involve not only the physical transformation of office space; they also promote a prominent agenda to modify, in the long run, office members' minds. Hence, office (re)design processes may be conceived of as a significant device in the socialization of accounting practitioners. Research limitations/implications - This study underscores that spatial strategizing constitutes a major device through which the future is brought into the present. As such, the analysis provides insights not only into the processes through which space transformations take place, but also into their underlying agenda. The latter promotes the advent, in present time, of the organic office of the future. Practical implications - This analysis brings to the fore a concrete illustration of how the strategy-space-time triangle operates in organizational life. The authors underline the key role played by strategists in charge of designing the office of the future. Originality/value - This study extends the burgeoning literature whose analytical gaze is informed by the strategy, space, and time triangle.

Keywords: Office design; Public accounting; Spatial project; Strategizing; Time boundaries (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-03-2019-3931

DOI: 10.1108/AAAJ-03-2019-3931

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