Balancing enabling and coercive formalization: a case study in an accounting firm

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dc.contributor.advisorVisser, M.
dc.contributor.authorBonekamp, Niek
dc.date.issued2016-07-04
dc.description.abstractAdler and Borys (1996) distinguish two types of formalization in organizations: enabling and coercive formalization. Procedures in the enabling type of formalization provide employees with organizational memory. The coercive type of formalization consists of procedures to force compliance. The features between the two types of formalization differ. The four design principles – repair, internal transparency, global transparency, and flexibility – are used to distinguish these different features. Several studies showed that features of enabling and coercive formalization could be found in one organization. This thesis adds to those studies. A case study is performed at the audit department of an accounting firm, Deloitte Arnhem, to investigate how Deloitte balances enabling and coercive formalization. Interviews are taken with employees from several layers, and observations during a five months’ period are used. Results show that both features of enabling and coercive formalization are present at Deloitte Arnhem. Global transparency and flexibility have more coercive features, while Deloitte has more enabling features regarding repair and internal transparency.en_US
dc.identifier.urihttps://theses.ubn.ru.nl/handle/123456789/1718
dc.language.isoenen_US
dc.thesis.facultyFaculteit der Managementwetenschappenen_US
dc.thesis.specialisationAccounting & Controlen_US
dc.thesis.studyprogrammeMaster Economicsen_US
dc.thesis.typeMasteren_US
dc.titleBalancing enabling and coercive formalization: a case study in an accounting firmen_US
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