Research and Framework of Organizational Socialization in Accounting Companies

There was not done much work for the theoretical and empirical researches regarding the socialization among the accounting firms.

This research paper dwells upon a theoretical framework that is aimed to connect organization outcome and socialization process due to the integration of an employee in the accounting companies. This paper provides overviews of the previous similar researches on accounting firms and proposes different research areas.

Introduction

The process of socialization means shaping of an individual to belong to the society and its norms. That is the step where a person is supposed to integrate into the formal structure of an organization, interpersonal relationships of a certain group, and psychological composition of an individual.

Accounting companies look for their members’ adequate performances.

The previous researches have concentrated more on the organization, individual, and interpersonal characteristics but not on the very process the individuals or employees go through in order to become accountants. That is why this research is aimed to provide a framework of the accounting performance literature and the socialization process.

Literature Review

Using DiMaggio and Powell’s socialization forces, Meyer and Rowan describe the coercive, normative, and mimetic forces as the strategies used by institutions to absorb new members and attain success. The dependent variable of the study is the organizational commitment and outcome while the independent variables are the coercive, mimetic, and normative forces.

Coercive isomorphism forces an individual to conform to the organization’s rules and regulations. It contains the economic coercion (terms in which individuals are rewarded), bureaucratic coercion (structural arrangement), and organizational legitimization (conforming to the law).

Mimetic isomorphism involves mimicking other individuals in the organization to attain success, while normative involves the act of professionalism in the organization. Zeff argues that lack of a distinct body of knowledge in accounting firms has led to poor performance. This gives room for more research on the normative isomorphism in accounting firms. There is a lack of enough research on mimetic forces in accounting firms. Van Maanen & Schein challenge researchers to analyze the three sub-mechanisms of mimetic isomorphism in accounting firms.

Conclusion

The model developed by DiMaggio and Powell brings an institutional theory perspective which many researchers can use for research. There is a need for a more dynamic approach on normative isomorphism since it is limited about accounting professionalism. Moreover, the institutional theory that developed from the isomorphism model provides a wide range of openings for research. It brings in an explicit experience on adaptability, conformity, and legitimacy while allowing incorporation of dialectic tension and change in the organization through innovation and self-interested parties.

The framework suggests further research to bring together separate areas of inquiry the performance of accounting firms.