Institutional pressures and symbolic displays in a GAO context

Two key organizational properties have long been studied: (1) the manner in which instrumental work processes are performed, and (2) the symbolic disp lay of rational practice in response to institutional pressures. However, t he relationship between these properties has proven to be contentious. For example, at different times, the sociology of professions, institutional th eory and loose coupling perspectives have proposed that they should be deco upled and then loosely coupled with one another. Extending beyond these con tending propositions, it has also been reasoned that a duality inheres in m any elements of organizational structure such that they may be simultaneous ly instrumental and symbolic in character. To evaluate the relationship amo ng institutional pressures, instrumental work processes and coordination pr actices, we administered a questionnaire to audit teams in the US General A ccounting Office (GAO). Statistical results, augmented with field interview s, suggest that instrumental work processes are loosely coupled with, rathe r than decoupled from, institutional pressures and their attendant symbolic displays of rational practice. Extending beyond the loose coupling concept , we also found that institutional pressures incite the symbolic facets of instruments tal tasks and coordination practices, while GAO professional ac tivities both embody and incite the instrumental facets of institutional pr essures. Implications for future research in alternative organizational con texts are explored.