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Twittering change: The institutional work of domain change in accounting expertise

Lookup NU author(s): Professor Roy Suddaby

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Abstract

This paper develops an endogenous model of institutional and professional domain change. Traditional accounts of domain change focus attention on how professional expertise is extended to new areas of practice. This form of domain extension is typically both deliberate and contested. However, domain change can also occur in a somewhat quotidian and uncontested fashion when professional expertise is extended intra-organizationally. We analyze the ways in which the domain of accounting expertise is reconstituted in new social media – Facebook, LinkedIn and Twitter – in Big 4 accounting firms. Using content analysis and interview data we show how social media professionals, in pursuing their own professional project, generate change in the professional domain of accountancy. Our analysis demonstrates that the institutional work of domain change occurs through three related activities: boundary work, rhetorical work and the construction of the embedded actor.

Publication metadata

Author(s): Suddaby R, Saxton GD, Gunz S

Publication type: Article

Publication status: Published

Journal: Accounting, Organizations and Society

Year: 2015

Volume: 45

Pages: 52-68

Print publication date: 03/08/2015

Online publication date: 25/07/2015

Acceptance date: 14/07/2015

ISSN (print): 0361-3682

ISSN (electronic): 1873-6289

Publisher: Pergamon Press

URL: http://www.sciencedirect.com/science/article/pii/S0361368215000720

DOI: 10.1016/j.aos.2015.07.002

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