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Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing

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  • Burrell Nickell, Erin
  • Roberts, Robin W.

Abstract

This article provides a commentary on Everett and Tremblay's (2014) analysis of ethics and internal audit by further exploring the role of the internal audit function within Nils Brunsson's model of organized hypocrisy (Brunsson, 1986, 1993, 2002). Specifically, we extend Everett and Tremblay's discussion of internal auditors as ‘moral’ actors and propose that the counter-coupling of an organization's primary outputs–talk, decision and action–provides internal auditors with the necessary tools to carry out conflicting ethical roles within the organization.

Suggested Citation

  • Burrell Nickell, Erin & Roberts, Robin W., 2014. "Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 217-221.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:3:p:217-221
    DOI: 10.1016/j.cpa.2013.10.005
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    References listed on IDEAS

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    1. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "Ethics and internal audit: Moral will and moral skill in a heteronomous field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 181-196.
    2. Boyce, Gordon, 2014. "Accounting, ethics and human existence: Lightly unbearable, heavily kitsch," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 197-209.
    3. Lehman, Glen, 2014. "Moral will, accounting and the phronemos," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 210-216.
    4. Brunsson, Nils, 1993. "Ideas and actions: Justification and hypocrisy as alternatives to control," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 489-506, August.
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    Cited by:

    1. Walker, Stephen P., 2017. "Accountants and the pursuit of the national interest: A study of role conflict during the First World War," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 8-25.
    2. Boyce, Gordon, 2014. "Accounting, ethics and human existence: Lightly unbearable, heavily kitsch," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 197-209.
    3. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "On hypocrisy, the phronemos, and kitsch: A reply to our commentators," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 222-225.
    4. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
    5. Nordin, Ingrid Gustafsson, 2023. "Narratives of internal audit: The Sisyphean work of becoming “independent”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    6. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    7. Arthur Nascimento Ferreira Barros & Raimundo Nonato Rodrigues & Luiz Panhoca, 2019. "Information on the fight against corruption and corporate governance practices: evidence of organized hypocrisy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 145-160, July.
    8. Abdulwahab Mujalli, 2024. "Factors Affecting the Implementation of Risk-Based Internal Auditing," JRFM, MDPI, vol. 17(5), pages 1-20, May.
    9. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
    10. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).

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