The coupling of the symbolic and the technical in an institutionalized context: The negotiated order of the GAO's audit reporting process

The relationship between the work an organization actually performs backsta ge and the image it presents to External parties has received continuing re search attention but is as yet unresolved. Various organizational scholars have held that these two facets of organizations should remain disconnected from one another as they are fundamentally different and any link between them could contaminate one or the other. Other scholars have held that the two facets are indeed connected in a complex interrelationship. We examine this relationship though a qualitative field study of the U.S. General Acco unting Office's (GAO) audit reporting process. We find that the GAGS intern al work and the image it presents to such parties as the Congress, the pres s, and the federal agencies is audits are indeed complexly interconnected. We also find that the strength of these connections is influenced by the re lative power of the various types of external parties with which the GAO in teracts. We conclude by Exploring implications for current theory and futur e research in various types of organizations.