Navigating multiple accountabilities through managers’ boundary work in professional service firms

Ricardo Azambuja, Lisa Baudot and Bertrand Malsch

Accounting, Auditing & Accountability Journal, 2023, vol. 36, issue 7/8, 1734-1762

Abstract: Purpose - This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities. Design/methodology/approach - Drawing on an ethnographic study of managers in a Brazilian PSF, this study demonstrates through observations, interviews and shadowing how PSF managers address multiple accountabilities in the conduct of professional work. Findings - To navigate multiple accountabilities, PSF managers perform several forms of boundary work, which the authors conceptualize as “revamping” and “remolding” operations and “translating” and “transforming” understandings. The form of boundary work performed depends on the configuration of two elements of accountability demands: knowledge orientation and extent of exposure. Although analytically distinct, these elements intertwine, suggesting the need for a dynamic perspective on accountability. The analysis shows that professional work extends beyond fixed or passive views of hierarchical and intrinsic accountability to emphasize that managers exude accountability of an adaptive nature. Research limitations/implications - This study illustrates and theorizes the role of boundary work in PSFs, develops its link to accountability, and identifies its scholarly and practical affordances and limitations for understanding managers’ professional work when navigating multiple accountabilities. Originality/value - The findings reveal perspectives and behaviors of managers embedded in PSFs, illustrating their unstructured and agentic experiences of accountability and boundary work in practice. The insights can be extended to other contexts where managers face multiple accountabilities in conducting professional work.

Keywords: Adaptive accountability; Boundary work; Ethnography; Managers; Professional service firms; Professional work (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-08-2021-5407

DOI: 10.1108/AAAJ-08-2021-5407

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