摘要：Drawing on the work of Ricoeur, this paper contributes to theorisation of the organisational field in understanding of how structural power operates through professional langue in shaping a construction of individual judgement in professional service firms. As Ricoeur argued that judicial sense may be envisaged as one of the best examples of hermeneutic application (1991: 493), I explore practitioners' sense making and their interaction with the surrounding structures and its discourse, learned and assimilated during the formative years in the context of audit practice
