The rules are no game

Author:

Dillard Jesse F.,Ruchala Linda

Abstract

PurposeSees to argues that administrative evil is inherent in the administrative hierarchies currently governing work organizations, and to explore the means by which instrumentally rational processes morph into administrative evil.Design/methodology/approachA critical theory methodology for identifying and describing administrative evil is outlined.FindingsAdministrative evil refers to the use of technology, professionals, and hierarchical organizational structures in ways that divorce collective actions from their moral context. The role of technical accounting expertise, manifested as various devices, facilitates “ordinary” human beings' “rational” participation in “administrative evil” through a series of technically competent and instrumentally rational decisions, facilitated by information technology.Research limitations/implicationsDivorcing actions from their moral context removes a sense of personal responsibility and accountability on the part of the organizational participants and renders public interest considerations captive to prevailing ideology and social structures.Practical implicationsBy better understanding the facilitating processes of administrative evil, possibly one can begin to develop alternative criteria that empower individuals to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public interest.Originality/valueCritical theory is used in better understanding administrative evil and in developing strategies for change.

Publisher

Emerald

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting

Reference60 articles.

1. Adams, G.B. and Balfour, D.L. (1998), Unmasking Administrative Evil, Sage Publications, Thousand Oaks, CA.

2. Association for Integrity in Accounting (2004), AIA White Paper: Reflections on Accounting Education Post‐Andersen, Association for Integrity in Accounting, Washington, DC, available at: www.citizenworks.org/actions/aia.php.

3. Bakan, J. (2004), The Corporation: The Pathological Pursuit of Profit and Power, Free Press, New York, NY.

4. Bauman, Z. (1989), Modernity and the Holocaust, Cornell University Press, Ithaca, NY.

5. Baumeister, R.F. (1997), Evil: Inside Human Cruelty and Violence, W.H. Freeman, New York, NY.

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