The rules are no game: From instrumental rationality to administrative evil

Abstract

Purpose

Sees to argues that administrative evil is inherent in the administrative hierarchies currently governing work organizations, and to explore the means by which instrumentally rational processes morph into administrative evil.

Design/methodology/approach

A critical theory methodology for identifying and describing administrative evil is outlined.

Findings

Administrative evil refers to the use of technology, professionals, and hierarchical organizational structures in ways that divorce collective actions from their moral context. The role of technical accounting expertise, manifested as various devices, facilitates “ordinary” human beings' “rational” participation in “administrative evil” through a series of technically competent and instrumentally rational decisions, facilitated by information technology.

Research limitations/implications

Divorcing actions from their moral context removes a sense of personal responsibility and accountability on the part of the organizational participants and renders public interest considerations captive to prevailing ideology and social structures.

Practical implications

By better understanding the facilitating processes of administrative evil, possibly one can begin to develop alternative criteria that empower individuals to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public interest.

Originality/value

Critical theory is used in better understanding administrative evil and in developing strategies for change.

Citation

Dillard, J.F. and Ruchala, L. (2005), "The rules are no game: From instrumental rationality to administrative evil", Accounting, Auditing & Accountability Journal, Vol. 18 No. 5, pp. 608-630. https://doi.org/10.1108/09513570510620475