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• W44002821 abstract "SUMMARY Some researchers suggest that high levels of team structure may encumber communication within teams by impeding information-gathering activities. Others suggest that structure benefits communication by coordinating and controlling information flows. This study evaluated these arguments by examining the relationship between the structure of teams and selected communication variables (information overload, boundary spanning, satisfaction with supervision, and accuracy of information). Questionnaire data were gathered from a national sample of 109 teams, with three auditors responding from each team (i.e., n = 327). Information overload, satisfaction with supervision, and accuracy of information were less in teams with greater structure. The implication is that the level of structure adopted by teams has both positive and negative effects on communication, with structured teams providing greater control over information overload but impairing satisfaction with supervision and the accuracy of information. Key Words: Organizational structure, Audit structure, Communication, Audit teams. Data Availability: Please contact the first author concerning data availability. INTRODUCTION An team is a planned hierarchical assemblage of individuals (e.g., seniors, supervisors and managers) brought together for the purpose of conducting an (cf., Solomon 1987). It is the basic operating unit that performs work in accounting firms. Because activities are distributed among members of the team, a key determinant of team success is the degree with which individual efforts coalesce into a well-informed opinion. Communication among team members is the fundamental activity through which discrete efforts are transferred for integration into the end product, the opinion. Successful coalescence depends on informative communication within the team. The quantity and quality of information exchanged within an team may be contingent upon the organizational structure of the team (hereafter denoted as audit team structure). In line with the more general term, organizational structure (e.g., Burns and Stalker 1961), team structure refers to the degree with which the team has imposed constraints on the activities and behaviors of its members. The purpose of imposing constraints is to assure the proper level of coordination and integration of team activities to achieve goals and objectives. General approaches that may be adopted to structure the team include: (1) standardization and programming of team activities (e.g., using pre-established rules, routines, blueprints, or schedules; Dirsmith and McAllister 1982b), (1) (2) concentration of decision-making authority in higher organizational levels of the team (Bamber and Bylinski 1982), and (3) restrictions on the ability of team members to make changes as needed (Dirsmith and McAllister 1982b). The constraints that such approaches place on the behavior of individual team members have a bearing on the communication within the team (e.g., Klauss and Bass 1982). Systemized approaches constrain the kinds and amounts of information that are gathered and transmitted to team members; concentration of decision making in higher organizational levels suggests that senior team members will have different informational needs than counterparts of less structured teams; and restricted ability to make changes suggests that auditors will need to consult with superiors more often. While team structure may govern both the frequencies with which team members interact to exchange information and the kinds and amounts of information exchanged when they do interact, researchers appear to have reached different conclusions as to its advantages with regard to communication. For instance, Cushing and Loebbecke (1986, 42) present a possible advantage. …" @default.
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• W44002821 title "The Effects of Organizational Structure on Communication within Audit Teams" @default.
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