This thesis examines the emergence of the organization, the Glasgow UNESCO City of Music, following the award of the title UNESCO City of music to Glasgow in 2008 from a Bourdieusian perspective. Bourdieu's concepts of field, habitus, and particularly capital are used to interrogate the negotiation of symbolic capital (Bourdieu, 1986) in the field of music in Glasgow. The thesis examines how the members of the organization–viewed their organization's position in the field of music in Glasgow and their attempts to secure its legitimacy in a field with established players. It shows how agents ‘work' to negotiate for the positions they want, or need, in order to establish the legitimacy, and thus the position, of an organization through the acquisition and use of capital. Although cultural capital is a core constituent of an organization's original position in the field of music the dominant and influential position of economic capital means that it is the symbolic capital associated with being granted funding rather than cultural capital, which influences and thus legitimate organizations in the cultural field. In its discussion of capital the thesis contributes to the literature on institutional work and organizational legitimacy.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-05-10T16:53:37Z No. of bitstreams: 1 Ana Maria de Lima_.pdf: 1639890 bytes, checksum: 96291bb4d3866bb087ba781ea78f0443 (MD5) / Made available in DSpace on 2017-05-10T16:53:37Z (GMT). No. of bitstreams: 1 Ana Maria de Lima_.pdf: 1639890 bytes, checksum: 96291bb4d3866bb087ba781ea78f0443 (MD5) Previous issue date: 2017-03-16 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo central da tese é propor um esquema conceitual para entender como ocorre a institucionalização da cooperação por meio de práticas de trabalho entre atores locais em uma comunidade vulnerável da região amazônica. O foco do trabalho abordou a cooperação entre atores locais, como uma nova instituição que foi constituída, a partir da lente teórica da teoria do trabalho institucional. Para efetividade do objetivo, a pesquisa baseou-se nos pressupostos metodológicos do estudo de caso. Os instrumentos para a coleta dos dados foram entrevistas semiestruturadas, diários de campo e pesquisa documental. Para alcançar o objetivo o contexto empírico da tese foi o caso da comunidade Vale do Amanhecer da cidade de Juruena-MT. É um caso original para ser estudado porque se desenvolveu a cooperação entre os atores locais que vivenciam a condição de vulnerabilidade social. Nesse ambiente, a cooperação tornou-se importante para minimizar problemas sociais nos aspectos econômicos, sociais e ambientais, propiciando o desenvolvimento local a partir de atividades produtivas extrativistas. Os dados da pesquisa apontam que a própria realidade de vulnerabilidade social vivenciada na comunidade motiva os atores sociais a desenvolverem a cooperação. Além disso, há práticas de trabalho desenvolvidas em âmbito técnico, político e cultural, assim como comportamentos que promovem a cooperação. Em relação aos resultados dessas práticas, foi possível evidenciar algumas mudanças relevantes nos aspectos econômicos, sociais e culturais da comunidade. No que se refere aos aspectos econômicos, verifica-se a criação de postos de trabalho coletivos para agricultores e indígenas, geração de renda, aquisições de infraestrutura predial, equipamentos e máquinas de produção em áreas da agricultura familiar e áreas indígenas. Dentre os aspectos sociais, houve a inserção do trabalho feminino, desenvolvimento de atividades extrativistas em áreas da agricultura familiar e indígena, publicidade de resultados positivos a partir de produções científicas e de mídia, participação em eventos nacionais e internacionais, premiações como reconhecimento das práticas de trabalho desenvolvidas na região, valorização de alimentos advindos de produtores locais, formação técnica para moradores locais. No tocante a aspectos ambientais, pode-se perceber apoio para publicitar e atender a legislação local inerente à queima em áreas agrícolas, reaproveitamento de madeira e reflorestamento de áreas degradadas com espécies locais, esforços para a educação ambiental e manutenção de atividades extrativistas. Pode-se considerar que a criação da instituição cooperação no contexto social analisado se sustenta com a realização de práticas de trabalho que se desenvolvem a partir de submissão de projetos sociais com fomento de recursos financeiros ou de mão de obra voluntária na região. Esta tese contribuiu com o campo teórico ao apontar que a teoria do trabalho institucional é relevante para analisar a institucionalização de hábitos, comportamentos e costumes no contexto social analisado e para apresentar as fases que constituem o processo de institucionalização da cooperação. As fases compreendem: motivação dos atores sociais; mobilização; intensificação das práticas e retroalimentação para legitimar as práticas. / The main objective of the work is to propose a conceptual scheme to understand how the institutionalization of cooperation occurs through work practices among local actors in a vulnerable community in the Amazon region. The focus of the work was the cooperation among local actors, as a new institution which was established from the theoretical lens of institutional work theory. For the effectiveness of the objective, the research was based on the methodological assumptions of the case study. The instruments for data collection were semi-structured interviews, field journals and documentary research. In order to reach the objective the empirical context of the thesis was the case of the “Vale do Amanhecer” community of Juruena town in the state of Mato Grosso. Is an original case to be studied because cooperation among local actors has been developed, who experience the condition of social vulnerability. In this environment, cooperation has become important to minimize social problems in economic, social and environmental aspects, providing local development from extractivist productive activities. The research data point out that the reality of social vulnerability itself experienced in the community motivates the social actors to develop cooperation. In addition there are work practices developed in technical, political and cultural, as well as behaviors that promote cooperation. In relation to the results of these practices, it was possible to highlight some relevant changes in the economic, social and cultural aspects of the community. With regard to economic aspects, the creation of collective jobs for farmers and indigenous people, income generation, acquisitions of building infrastructure, equipment and production machines in areas of family agriculture and indigenous areas were evident as well. Among the social aspects, there was the insertion of women's work, development of extractive activities in areas of family and indigenous agriculture, publicity of positive results from scientific and media productions, participation in national and international events, awards as recognition of the practices of work developed in the region, valorization of food from local producers, technical training for local residents. Yet regarding environmental aspects, we can see support for publicizing and complying with the local legislation inherent in burning in agricultural areas, reuse of wood and reforestation of degraded areas with local species, efforts for environmental education and maintenance of extractive activities. It can be considered that the creation of the institution cooperation in the analyzed social context is supported by the accomplishment of work practices that are developed from the submission of social projects with the promotion of financial resources or voluntary labor in the region. This research contributed to the theoretical field by pointing out that the theory of institutional work is relevant to analyze the institutionalization of habits, behaviors and customs in the analyzed social context and to present the phases that constitute the process of institutionalization of cooperation. The phases include: motivation of social actors; mobilization; Intensification of practices and feedback to legitimize practices.

Ce travail de recherche vise à utiliser la sociologie néo-institutionnelle et ses concepts clés tels que les logiques institutionnelles et le travail institutionnel pour analyser comment les acteurs agissent sur les institutions au niveau d'une filière agricole. Nous avons choisi de vérifier l'applicabilité de notre cadre théorique dans un contexte empirique subissant un changement institutionnel, la filière légumes mauricienne. Pour valider le cadre théorique choisi, nous avons tout d'abord mené un terrain exploratoire. A travers une analyse thématique des enquêtes, nous avons identifié les logiques institutionnelles qui orientent les actions de nos principaux acteurs dans la filière légumes mauricienne, et les types et formes de travail institutionnel entreprit par les acteurs en place et nouveaux de la filière légumes. Cette thèse permet de conclure que l'étude du travail institutionnel dans une dynamique de filière agricole a toute son importance car l'approche sociologique permet aux chercheurs de mieux appréhender le comportement des acteurs de la filière.Mots clés : sociologie néo-institutionnelle, logique institutionnelle, travail institutionnelle, filière agricole, analyse de contenu thématique, analyse qualitative comparée. / This research work aimed at using sociological neo institutionalism and its key concepts, institutional logics, and institutional work to understand the work undertaken by actors in an agricultural value chain. We have chosen the Mauritian vegetable value chain, in the context of an institutional change, as a field of study to apply the theoretical concepts. An exploratory study was carried out to validate the theoretical framework selected. Thematic content analysis allowed us to identify the institutional logics of the vegetable value chain as well as the different types and forms of institutional work undertaken by the incumbent and new actors. This research work allows us to conclude that the use of the concept of institutional work to understand the dynamics of an agricultural value chain is important as the sociological lens enables researchers to better understand actors' behavior in a value chain.Key words: sociological neo institutionalism, institutional logics, and institutional, agricultural value chain, thematic analysis, qualitative comparative analysis

No description available.

Studiens syfte är att undersöka utmaningarna som organisationskulturen inom ett mindre företag kan stå inför i samband med övergången från fysisk arbetsplats till hybridarbetsplats. Studien antog en mixad metod där 16 semistrukturerade intervjuer genomfördes samt en enkät baserad på intervjuerna. Intervjuerna analyserades tematiskt och enkäten med klusteranalys. Studien kommer fram till att övergången till hybridarbete inverkar på företagskulturen genom att öka flexibilitet och autonomi hos medarbetarna men det kräver en större tillit från ledningen. Ledarskap, kommunikation och samarbete kan även komma att påverkas. Konsultbolag tenderar vara mindre känsliga för förändringar och att ett tillitsfullt ledarskap och en stark öppen företagskultur är viktigt för en hållbar övergång till hybridarbete. / The purpose of this study is to study the challenges that the organizational culture of an SME may experience during the transition from a conventional workplace to a hybrid workplace. The study used a mixed-method approach where 16 semi-structured interviews were conducted, followed by a questionnaire with 30 responses. The interviews were analyzed thematically and the questionnaire with cluster analysis. The study concludes that the shift to hybrid work impacts organizational culture by increasing employee flexibility and autonomy, but it requires higher levels of trust from management. Leadership, communication, and collaboration may also be affected. Consulting agencies tend to be less sensitive to change and that trustful leadership and a strong open organizational culture are important for a sustainable transition to hybrid work.

Notre objectif est de comprendre comment les acteurs qui prennent part à la gouvernance d’une méta-organisation interviennent dans l’émergence et le maintien d’un contexte institutionnel favorable à la confiance dans les relations inter-organisationnelles (RIO). Nous réalisons deux études de cas qualitatifs de clusters des industries culturelles et créatives, en France et au Canada. Pour le cas français nous pointons les difficultés relatives à la confiance et le travail postérieur de construction de nouvelles frontières, avec une conciliation entre besoins économiques et esprit de création artistique. Pour le cas canadien : un climat initial peu propice à la confiance et un travail postérieur d’institutionnalisation de l’idée que le cluster agit dans l’intérêt de toute l’industrie. Nous proposons un cadre conceptuel pour analyser les pratiques de création et maintien d’un contexte institutionnel favorable à la confiance dans les RIO, dans une perspective structurationniste (relation récursive institutions/action). Nous distinguons des dimensions du contexte et deux types de pratiques : « d’activation » (les acteurs font intentionnellement appel à des éléments institutionnels jugés pertinents vis-à-vis de la confiance par rapport à l’interaction) ; et « de structuration », (ils structurent progressivement les bases institutionnelles de la confiance pour des interactions, actuelles et futures). Nous proposons des éléments pour une « compétence liée à la confiance », comme une capacité liée au déploiement, dans une manière perçue comme authentique, de comportements liés à la confiance et jugés appropriés vis-à-vis du rôle de l’acteur dans un contexte institutionnel donné / The aim of the research is to understand how the actors involved in the governance of a meta-organization intervene in the emergence and maintenance of an institutional context favorable to trust in inter-organizational relations (IOR). Following a qualitative approach, we carried out two embedded case studies of clusters operating within the cultural and creative industries in France and Canada. Regarding the French case, we highlighted the difficulties of trust and later work by some actors aimed at adopting new boundaries that involves new sectors, which included the search for conciliation between economic needs and the spirit of artistic creation. As for the Canadian case, we highlighted the initial climate not propitious to trust and the subsequent institutionalization work of the idea that the cluster acts in the interest of the whole industry. We propose a conceptual framework to analyze the practices of creating and maintaining an institutional environment favorable to trust in IOR, within a structurational perspective (recursive relation institutions/action). We distinguish dimensions of the context, and two types of practices: of “activation” (actors intentionally call upon institutional elements considered as relevant to trust in the current interaction); and of "structuration" (actors gradually structure the institutional bases of trust for current and future interactions). In the conclusion, we propose elements for a "trust-related competence" as a capacity related to the deployment, in in a manner perceived as authentic, of behaviors related to trust and considered as appropriate regarding the role of the actor in a given institutional context

Notre thèse appréhende la manière dont les producteurs du Sud s’approprient le commerce équitable et parviennent à en proposer un nouveau modèle. Elle est une étude de cas : celle d’un label créé au début des années 2000 à l’initiative d’un réseau d’organisations de producteurs latino-américaines du commerce équitable. Mobilisant les cadres d'analyse des logiques et du travail institutionnel, nos résultats montrent qu’une logique sociopolitique est appelée en premier lieu par les producteurs, visant le développement économique au Sud, l’établissement de relations commerciales avant tout locales et fondées sur la confiance, et la possibilité pour les producteurs d’imposer leurs critères de qualité. Celle-ci se heurte très vite à une logique marchande. Liée au recours à un label, cette logique implique standardisation, anonymisation des relations commerciales, et octroie aux acheteurs le pouvoir d’influer sur le contenu des standards. Tout l’enjeu est alors de parvenir à créer un nouveau modèle fondé sur le compromis entre ces logiques. Le travail des acteurs prend alors forme, dans une première période, dans la création d’une multitude de dispositions règlementaires, et dans un second temps, dans des pratiques cognitives et normatives visant à justifier et à promouvoir l’initiative. Des pratiques de résistances sont également observées. Notre thèse contribue à enrichir la théorie néo-institutionnaliste en montrant principalement que la création institutionnelle s’émancipe difficilement des logiques institutionnelles dominantes ; dans notre cas, celle du marché. / Our work aims to understand how Southern producers appropriate fair trade and build a new fair trade model. We study a single case: a fair trade label created in the early 2000s by a Latino American producers’ organizations network committed in fair trade that has a long-standing commitment to fair trade. We build on the institutional logics framework to characterize the macro forces at work in the construction of this new model, and on the institutional work framework to identify the practices implemented by producers and other stakeholders to deal with those logics and configure them. Our results show that producers firstly call for a socio-political logic, which aims an economic development in the South, the establishment of commercial relationships mainly based on trust, and the possibility for producers to impose their quality criteria. However, the use of a label brings producers quickly face market logic. It implies standardization, anonymisation of relationships and gives to the buyers the power to influence the content of the standards. The challenge is to create a new model based on a compromise between both logics. At first, actors create a multitude of regulatory measures and as a second step, cognitive and normative practices aim at justifying and promoting the initiative. Resistance practices are also observed. Our thesis contributes to neo institutionalist theory mainly by showing the difficulty to emancipate from dominant institutional logics – in our case market logic – during institutional creation process.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-06-13T12:52:23Z No. of bitstreams: 1 Felipe de Mattos Zarpelon_.pdf: 4659879 bytes, checksum: 9b3e536fd2ab93d23f9f36ef17a4e28b (MD5) / Made available in DSpace on 2016-06-13T12:52:23Z (GMT). No. of bitstreams: 1 Felipe de Mattos Zarpelon_.pdf: 4659879 bytes, checksum: 9b3e536fd2ab93d23f9f36ef17a4e28b (MD5) Previous issue date: 2016-04-14 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Esta dissertação aborda o processo de formação e difusão de redes de cooperação no contexto das micro e pequenas empresas, por meio da implementação de políticas públicas. Partindo de uma revisão analítica da literatura sobre relações interorganizacionais, teoria institucional e trabalho institucional, buscou-se a compreensão sobre o papel de atores individuais em mudanças institucionais capazes de promover o desenvolvimento destas empresas. A partir das evidências teóricas, a questão problemática identificada foi compreender como uma política pública estimulou a formação e a difusão de redes de cooperação como um novo fenômeno organizacional entre micro e pequenas empresas. Para endereçar a resolução desta questão, é proposto, através das observações empíricas, um framework teórico-conceitual para auxiliar na compreensão deste processo de mudança institucional. A pesquisa empírica foi conduzia através de um estudo de caso sobre a trajetória de estímulo à cooperação entre micro e pequenas empresas no Estado do Rio Grande do Sul por meio da institucionalização da rede de cooperação como forma organizacional. Os resultados apontam para as seguintes evidências: a) o processo de mudança institucional se inicia com o reconhecimento de motivações internas e externas inerentes ao ator institucional; b) artefatos institucionais constituídos de ideias, materiais e identidades são importantes condutores na trajetória de mudança institucional; c) a conexão com atores locais facilita a contextualidade, legitimidade e poder necessários à efetiva implementação de ações propostas por um ator institucional centralizado; d) eventos de configuração de campo criam espaços em todos os níveis de atuação do trabalho institucional para a aceitação de novas práticas e limites institucionais; e) as práticas do trabalho institucional são dispostas em conjuntos complementares de trabalho político, reconfiguração dos sistemas de crenças, alteração de categorizações abstratas, divulgação e adaptação da nova instituição. Estas evidências indicam que as práticas do trabalho institucional devem estar calcadas em artefatos institucionais, conexão com atores locais e eventos de configuração de campo para a efetiva mudança institucional. / This dissertation presents the process of constitution and diffusion of cooperation networks in a context of micro and small firms through public policies. With a starting point in an analytical literature review of inter-organizational relations, institutional theory and institutional work, it sought to understand the role of individual actors in institutional changes capable of easing the development of these firms. The theoretical evidences induce to the research question of how a public policy stimulated the constitution and the diffusion of cooperation networks as a new organizational phenomenon among micro and small firms. To address the resolution of this question, it is proposed, through empirical observations, a theoretical-conceptual framework to support the understanding about this institutional change process. The empirical research conducted a case study about the trajectory of stimulation to cooperation among micro and small firms in the State of Rio Grande do Sul, southern Brazil, through the institutionalization of the cooperation network as a new organizational form. The results highlight the following evidence: a) the institutional change process starts with the recognition of intern and extern motivation inherent to the institutional actor; b) institutional artifacts composed of ideas, materials and identity are important conducers to the institutional change trajectory; c) the connection to local actors enhance contextuality, legitimacy and power necessary to the effective implementation of actions proposed by a centralized institutional actor; d) field-configuring events create spaces in every level of institutional work to support the acceptance of new institutional practices and limits; e) the practices of institutional work hold complementary sets of political work, reconfiguration of belief systems, alteration of abstract configurations, disclosure and adaptation of the new institution. These evidences indicate that practices of institutional work must be underpinned in institutional artifacts, connection to local actors and field-configuring events in order to promote thorough institutional changes.

Notre recherche propose d’appréhender la « mise en dispositif », au sens de Foucault (1977), de projets de polarisation territoriale dans le champ de l’économie sociale et solidaire (ESS). Nous nous appuyons sur une analyse multi-niveaux qui se décline sous la forme d’une enquête qualitative nationale sur l’élaboration du dispositif Pôle Territorial de Coopération Economique (PTCE) et de deux études de cas. Nous mobilisons la grille d’analyse du travail institutionnel pour cerner les pratiques mises en œuvre par les pôles pour s’approprier le dispositif dans un contexte de pluralisme institutionnel. Deux niveaux de résultats sont proposés. Le premier revient à éclairer le phénomène de banalisation du dispositif PTCE, qui est d’abord caractérisé par une logique civique de développement territorial alternatif, qui se voit ensuite remplacée par une logique gestionnaire de normalisation de l’ESS. Le second consiste à caractériser les modalités d’appropriation de ce dispositif à l’échelle méso. Il en ressort que le PTCE qui parvient à survivre et à se développer est celui qui hybride les logiques civique et gestionnaire. Le second PTCE, très façonné par la logique civique, ne parvient pas à pérenniser son activité et suscite un rejet du dispositif, dont il ne partage aucunement l’intention stratégique. Conjuguer une posture critique à une analyse néo-institutionnaliste nous permet de dégager plusieurs apports théoriques. (1) La montée en généralité nous amène à dessiner les contours conceptuels d’un nouveau type de dispositif que nous qualifions de normalisateur. (2) Nous mettons en évidence un nouveau type de pratiques : celles qui ont trait à la résistance institutionnelle. / Our research focuses on the adoption of a dispositive (Foucault, 1977) destinated to territorial polarization projects in the field of social and solidarity economy. We build on a multi-scalar approach which consists in a qualitative national survey of the construction of the Territorial Cluster for Economic Cooperation policy and two case studies of two of these clusters. We build on the institutional work theory to characterize the practices deployed by the two TCECs in order to appropriate the dispositive in a context of institutional pluralism. Two levels of results are proposed. The first one sheds light on the banalisation process of the TCEC dispositive at the national level, which is first dominated by a civic logic of alternative territorial development that is then effaced by a a managerial logic of normalization of SSE. The second level of results consists in characterizing the modalities of appropriation of this dispositive at the meso scale of the two clusters analysed. It appears that the TCEC which manages to survive and develop is the one that hybridizes the civic and managerial logics. The other one, particularly shaped by the civic logic, doesn’t manage to perpetuate its activities and implies a reject of the dispositive, since it doesn’t share its strategic intention. Combining a critical approach and a neo-institutionalist analysis leads to several theoretical contributions. (1) We draw the outlines of a new type of dispositive that we conceptualize as a normalizing dispostive. (2) The analysis of institutional work in a context of institutional pluralism highlights a new type of practices : the ones which deal with institutional resistance.

Redovisningskonsultens reaktioner på förändringarna som digitaliseringen medför är ett relevant ämne att studera eftersom digitaliseringens utveckling i form av bland annat automatiserade arbetsuppgifter är något som är en pågående process. Särskilt intressant är det att studera redovisningskonsultens reaktioner på förändringarna eftersom redovisningskonsultens reaktioner kan påverka implementeringen av digitala arbetssätt. Syftet med denna studie är att undersöka vilka reaktioner och känslor som kommer till uttryck hos de redovisningskonsulter som är verksamma inom redovisningsbranschen till följd av digitaliseringens påverkan och förändringar. Studien baseras på kvalitativ forskning i form av semistrukturerade intervjuer med sex redovisningskonsulter för att försöka tolka och förstå deras upplevelser kring de förändringar digitaliseringens utveckling medför på deras yrkesbransch. Intervjuerna kompletteras med en kvantitativ metod i form av enkätutskick. Studien använder sig av institutionellt arbete som den huvudsakliga referensramen, vilken kompletteras med diffusion of innovation i syfte att kunna förklara varför vissa redovisningskonsulter accepterar, respektive avvisar de digitala förändringarna. Med hjälp av teorierna syftar studien till att kunna besvara varför redovisningskonsulter till följd av sina reaktioner och känslor engagerar sig i att skapa, bevara eller förstöra institutioner. Den huvudsakliga slutsatsen studien kommit fram till är att redovisningskonsulter på en redovisningsbyrå aktivt arbetar för att skapa och bevara institutionen. Det finns inga reaktioner och känslor bland deltagarna som tyder på att de vill förstöra den befintliga institutionen eller att det råder något missnöje kring den. De som har varit verksamma i branschen under en kortare tid tycks ha en mer positiv inställning till förändringarna och arbetar aktivt för att deras byrå ska gå mot dito. Däremot tycks de som varit verksamma under en längre tid påvisa reaktioner och känslor som tyder på att de visar motstånd till förändringarna. Att vissa redovisningskonsulter är motståndare kan förklaras av graden av osäkerhet som kommer med digitaliseringens utveckling. / Accounting consultants’ reactions to the changes that digitalization entails are a relevant subject to study since the development of digitalization in the form of, among other things, automated tasks are an ongoing process. It is particularly interesting to study the reactions of accounting consultants to the changes, as their reactions can affect the implementation of digital working methods. The purpose of the following study is to investigate what reactions and emotions are expressed by the accounting consultants who are working in the accounting industry as a result of the digitalization’s influence and changes. This study is based on qualitative research with semi-structured interviews of six accounting consultants to try to interpret and understand their experiences regarding the changes that the development of digitalization brings to their professional sector. The interviews were complemented by a quantitative method in the form of survey mailing. This study used institutional work as the main theoretical framework, which is supplemented by the diffusion of innovation in order to be able to explain why some accounting consultants accept or reject the digital changes. Using these theories, this study aims to answer why accounting consultants, as a result of their reactions and emotions, engage in creating, maintaining or disrupting institutions. The main conclusion reached by the study is that accounting consultants in one accounting firm actively work to create and maintain institutions. There are no feelings among the participants that indicate that they want to disrupt the existing institution or that there is some dissatisfaction about it. Those who have been working in the accounting industry for a shorter period seem to have a more positive attitude towards the changes and therefore actively works to ensure that their agency moves towards the changes. However, those who have been working in the accounting industry for a long time seem to demonstrate reactions and emotions which show that they are contradictory to changes. The fact that some accounting consultants are opponents of changes can be explained by the degree of uncertainty that comes with the development of digitalization.