An approximation to the control of labor process in big auditing firms in Colombia

Abstract

This paper examines how the labour process is organised and controlled in large auditing firms in Colombia from the perspective of workers’ own experiences. Drawing on Labour Process Theory and supported by tools from Critical Discourse Analysis, the study analyses 17 interviews conducted with employees from different service lines and hierarchical levels in audit firms in the city of Bogotá. The findings reveal the coexistence of structural and normative controls that, rather than resolving the tensions inherent in the production process, reinforce and reproduce labour conflict. This conflict is manifested in the intensification of instrumental work when recruiting personnel with technical training, the failure to meet expectations in terms of professional career development within the firm, the transfer of operations outside the firm to clients' locations or workers' homes, and work overload combined with extended working hours that are invisible in performance measurements and/or economic and emotional incentives. The conflict is interpreted unevenly according to hierarchical level, and is often legitimized at the management level of firms.