Identities in transition: Audit recruits and the German reunification
نویسندگان
چکیده
This paper studies the identity transitions of East German audit recruits during fundamental ideological, economic, and societal change brought about by reunification Germany in 1990. Integrating work literature with key concepts from Pierre Bourdieu Erving Goffman, we build on semi-structured interviews two groups recruits—university graduates former state auditors—to explore theorize marked differences observed these recruits' transition processes. In line wider processes territorial stigmatization, argue that West firms pragmatically instrumentalized their local personnel, seeking to deploy them without intending integrate into profession. turn, met this exertion symbolic violence managing a ‘spoiled identity’. The university found it easier recognize accumulate legitimate forms capital, thereby submitting themselves inculcation profession's socialization process, which ultimately yielded institution contrast, auditors' knowledge access client networks provided immediately useful capital firms, which, however, sought retain status differential vis-à-vis recruits. As result such strategies condescension, auditors maintained aspects as salient part self-conception. We further highlight role offices processes, they evolved flexible spaces, allowed for experimentation improvisation, more structured units. process embedded professional values practices, creating localized office identities.
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ژورنال
عنوان ژورنال: Accounting Organizations and Society
سال: 2023
ISSN: ['0361-3682', '1873-6289']
DOI: https://doi.org/10.1016/j.aos.2022.101428