Abstract
Breaking from traditional thought, it has been increasingly argued that the observers of organizational action and the organizations that they observed are inextricably linked rather than independent of one another. Following this position, the world theories adopted and related root metaphors employed by these observers serve as an image of the structural relations that underlie human activities and are thus a mediating factor between the observer and the observed. It is positioned that world theories are not only reflective of reality, but also constitutive of it. This article considers the role of the mechanistics and organic world theories, along with their corresponding root metaphors and language, in shaping the independent audit with reference to a five-phase field study of how auditors assess inherent risk. Implications for research are considered.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
