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首页> 外文期刊>Journal of Management Inquiry >Moral Accounting by Organizations: A Process Study of the US Financial Crisis Inquiry Commission
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Moral Accounting by Organizations: A Process Study of the US Financial Crisis Inquiry Commission

机译：组织的道德会计：美国金融危机调查委员会的过程研究

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摘要

We take an inductive approach to understanding the aftermath of crises, namely, the process by which organizations come to be viewed as morally accountable (or not) for such events. We studied the transcripts of the 2009 Financial Crisis Inquiry Commission (FCIC) that investigated the global financial crisis of 2007-2008. Our findings revealed a dynamic we call moral accounting, a process whereby supposed wrongdoers encounter narrative and situational constraints that make it difficult, if not impossible, to fully account for the (im)morality of their actions, a position that often induces moments of disorientation that only reinforce the perception of wrongdoing. To push back against such perceptions, supposed wrongdoers use rhetorical strategies and sentence-level linguistic tactics, which can likewise reinforce the perception of wrongdoing. Overall, our model suggests that organizational moral accountability is not simply assigned, accepted, or deniedrather, it is negotiated via an iterative, discursive process.
机译：我们采用归纳法来理解危机的后果，即将组织视为对此类事件道义负责（或不道义）的过程。我们研究了2009年金融危机调查委员会（FCIC）的笔录，该委员会调查了2007-2008年的全球金融危机。我们的发现揭示了一种动态的方法，我们称其为道德会计，在此过程中，假定的过失者会遇到叙事和情境限制，这使得即使不是不可能的话，也很难完全解释其行为的（不道德），这往往会导致人们迷失方向。只会增强对错误行为的认识。为了抵制这种看法，所谓的不法行为者会使用修辞策略和句子层面的语言策略，同样可以加强对不法行为的认识。总体而言，我们的模型表明，组织道德问责制不是简单地分配，接受或否定的，而是通过迭代，讨论的过程来协商的。

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