Organizational socialization in accounting firms: A theoretical framework and agenda for future research

Abstract

Despite the importance of the socialization of staff members in accounting firms to prospects of organizational success, very little systematic theoretical or empirical work has developed in this area. This paper proposes a theoretical framework for this research by linking socialization to outcomes that pertain to the integration of the individual and by adapting mechanisms from institutional theory. In addition, this paper reviews the contribution of the extant accounting literature and identifies areas that future research should address.