Back Office’ Taylorism: The Autonomy-Universalisation Paradox in Sri Lankan Accountancy

Abstract

The “new international division of labour” has segregated activities as routinized and non-routinized based on geography. This paper intends to examine the extent of task routinization in accounting firms in Sri Lanka. To this end, the research investigated how the division of labour takes place in accounting firms, how such organizations facilitate learning and development, and the degree of job enrichment of junior accountants in those organizations. To obtain meaningful insights, 10 semi-structured interviews were conducted with junior accountants employed at both the big four and non-big four accounting firms in Sri Lanka chosen through purposive sampling. The researcher revealed that division of labour prevails in accounting firms in terms of planning and implementation irrespective of the scale of the said organizations. However, a distinction was identified in the professionalism of junior accountants in these professional firms depending on their scale: the big four employees experience more professionalism than their non-big four counterparts. In contrast, the big four have failed in providing growth opportunities, while local firms have succeeded in it. Furthermore, accounting firms in Sri Lanka referred to in this paper have not made genuine attempts to enrich the jobs of their junior accountants. The findings persuade professional associations to closely monitor the training partners under their purview. Further, an indication is given to subsequent employers of accounting trainees on the expected contribution from professional accountants.