The ambivalence of professional identity: On cynicism and jouissance in audit firms

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Abstract
This article explores how identity is self-managed in professional services firms, illustrated by the Big Four audit firms. We examine both identification and distancing processes with several identity attributes of professionalism, viewed here as outcomes of technologies of the self. We argue that the ambivalence inherent in these attributes enables auditors to more or less cynically distance themselves from the regulatory structures of their environment, forming jouissance with rules and regulation. The study, empirical in nature, contributes to an understanding of the mutual constitution of power and identity in the area of employee resistance to organizational control. As distancing from the organizational culture and the professional ideology appears to be more symbolic of individual agency than truly harmful, we conclude that jouissance may potentially enhance the firms’ performance in the short term. Yet, prolonged cynical attitudes may transform professionals into ‘compliant’ employees, who may not be inclined to challenge issues that can have negative consequences for the firm/profession and/or the public.

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