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The Service Ethic Critique

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The Service Ethic Critique
Critical Perspectives in Accounting
Group 3 critique of an academic paper Assignment

Module Code: AC550
Table of Contents:
Summary 4 * Research Objectives 4 * Literature / Theory 4 * Method Explained and Presented 4 * Findings 5 * Claimed Contribution 5

Critique 7 * The relevance of the literature review to the research objectives 7 * Research Method 7 * Findings 8 * Are the findings trustworthy and credible? 9 * The use of ‘theory’ in the paper 9 * Does the paper make a distinct contribution to knowledge? 10 * Arguments of the paper 10 * Conclusions in relation to findings 11 * Suggested improvements for the paper. 12 * Suggestions for a future empirical research project 13

Bibliography 14

Summary

Research Objectives
This paper sets out to look at the importance placed on the client within two “Big 5” professional service firms. It looks at how important the client is, particularly to trainee accountants in how they shape their professional identity and behaviour within the company. Finally, it considers how the importance placed on the client has both “controlling and restrictive impacts” (p1153) on trainee accountants, (Eg., what is expected of them in terms of working to deadlines, how it affects their family life etc.)

Literature/Theory on which it is based Summarised
The article is based on Hanlon’s work (1994, 1996 & 1998) and that of Dezalay (1995), who carried out research on how recently, large accounting firms were changing from having a “public service ethic” (p1152) to becoming more commercialised, they now provide a wider range of commercial services and their principle aim to be as profitable as possible. However, the article follows the theory that a “very strong service ethic is present” (p1152)-and sets out to determine how the importance placed on the client within



Bibliography: * Anderson-Gough, F., Grey, C. & Robson, K., The Making of Accountants, Aldershot: Ashgate, 1998 * Anderson-Gough, F., Grey, C * Bartunek, J.M., Rynes, S.L., & Ireland, R.D., (2006), What Makes Management Research Interesting, and Why Does it Matter?, Academy of Management Journal, Vol. 49, Issue 1, pp 9-15. * Dirsmith, M. & Covaleski, M., 1985, Informal Communications, Nonformal Communications and Mentoring in Public Accounting Firms, Accounting, Organizations and Society, Vol. 10, Issue 2, pp 149-169 * Dirsmith, M.W., Heian, J.B * Grey, C., 1994, Career as a Project of Self and Labour Process Discipline, Sociology, Vol. 28, Issue 2, pp 479-497 * Grey, C., 1998, On Being a Professional in a Big 6 Firm, Accounting, Organizations and Society, Vol * Struass, A., Qualitative Analysis for Social Scientists, Cambridge: Cambridge University Press, 1987

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