Insights From Ricoeur’s Hermeneutics on Best Practice In Professional Service Firms: On Perpetual Myth Creation?

Drawing on the work of Ricoeur, this paper contributes to theorisation of the organisational field in understanding of how structural power operates through professional langue in shaping a construction of individual judgement in professional service firms. As Ricoeur argued that judicial sense may be envisaged as one of the best examples of hermeneutic application (1991: 493), I explore practitioners’ sense making and their interaction with the surrounding structures and its discourse, learned and assimilated during the formative years in the context of audit practice. The interviews-based story provides an illustration of (1) the processes of socialisation that are geared towards conceptions of what constitutes professional best practice, where the professional learns to use judgement and follow structure in particular ways (a perpetuated myth of best practice), and (2) the effects of such formation on the working process. The paper contributes insights into organisational theory in areas of negotiating a balance between institutional requirements (structural conditioning of professional epistemology) and technical demands of hermeneutic function (purposive expert activities) in decision making process. The paper concludes that practitioners assume the appearance of professionalism by adopting a particular professional langue where judgement becomes normative in its own terms. These re-production processes in accordance with organisational frames of references for action may be in opposition to the decisional autonomy, where there may be a space for simultaneously creating (agency) and sharing (structure) on the job. The study reveals that professional langue itself is a place of prejudice and bias on the job.