This paper examines the processes by which individuals work their sense of organizational and professional identity in the aftermath of a professional failure. Drawing on twenty-five interviews carried out with former members of Arthur Andersen who mostly worked for the firm in Canada and the...

The publication of the Turnbull guidance represented a radical redefinition of the nature of internal control as a feature of corporate governance in the UK, explicitly aligning internal control with risk management. This paper explores this change, using sociological perspectives on risk and...

Purpose – Why would a body seeking to represent its members as the prime advisers to business choose a domestic goddess for its main visual image? The paper aims to examine recent changes to the visual branding of a professional body by reference to its logo, and those of competing bodies, to...

Traditional approaches to management which incorporate top‐down systems of control do not readily accommodate the need, imposed by a changing business environment, for more flexible methods of harnessing the knowledge and commitment of employees. In this situation, trust has been recognized as...

Explores the relationship between enterprise and accountability within the context of the UK corporate governance debate over the last decade. The development of the corporation, through the concept of limited liability and the consequent separation of ownership and control, enabled...