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Publisher: Elsevier   (Total: 3030 journals)

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Showing 1 - 200 of 3030 Journals sorted alphabetically
AASRI Procedia     Open Access   (Followers: 15)
Academic Pediatrics     Hybrid Journal   (Followers: 20, SJR: 1.402, h-index: 51)
Academic Radiology     Hybrid Journal   (Followers: 16, SJR: 1.008, h-index: 75)
Accident Analysis & Prevention     Partially Free   (Followers: 79, SJR: 1.109, h-index: 94)
Accounting Forum     Hybrid Journal   (Followers: 22, SJR: 0.612, h-index: 27)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 27, SJR: 2.515, h-index: 90)
Achievements in the Life Sciences     Open Access   (Followers: 4)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 5, SJR: 0.338, h-index: 19)
Acta Astronautica     Hybrid Journal   (Followers: 303, SJR: 0.726, h-index: 43)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 3)
Acta Biomaterialia     Hybrid Journal   (Followers: 25, SJR: 2.02, h-index: 104)
Acta Colombiana de Cuidado Intensivo     Full-text available via subscription  
Acta de Investigación Psicológica     Open Access   (Followers: 2)
Acta Ecologica Sinica     Open Access   (Followers: 8, SJR: 0.172, h-index: 29)
Acta Haematologica Polonica     Free   (SJR: 0.123, h-index: 8)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.604, h-index: 38)
Acta Materialia     Hybrid Journal   (Followers: 196, SJR: 3.683, h-index: 202)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.615, h-index: 21)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.442, h-index: 21)
Acta Oecologica     Hybrid Journal   (Followers: 9, SJR: 0.915, h-index: 53)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription   (Followers: 1)
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 3, SJR: 0.311, h-index: 16)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 2)
Acta Poética     Open Access   (Followers: 4)
Acta Psychologica     Hybrid Journal   (Followers: 21, SJR: 1.365, h-index: 73)
Acta Sociológica     Open Access  
Acta Tropica     Hybrid Journal   (Followers: 5, SJR: 1.059, h-index: 77)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 4)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 3)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 3, SJR: 0.383, h-index: 19)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 2)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 5, SJR: 0.141, h-index: 3)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 4, SJR: 0.112, h-index: 2)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 4)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.967, h-index: 57)
Addictive Behaviors     Hybrid Journal   (Followers: 15, SJR: 1.514, h-index: 92)
Addictive Behaviors Reports     Open Access   (Followers: 5)
Additive Manufacturing     Hybrid Journal   (Followers: 7, SJR: 1.039, h-index: 5)
Additives for Polymers     Full-text available via subscription   (Followers: 20)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 120, SJR: 5.2, h-index: 222)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.265, h-index: 53)
Advanced Powder Technology     Hybrid Journal   (Followers: 16, SJR: 0.739, h-index: 33)
Advances in Accounting     Hybrid Journal   (Followers: 8, SJR: 0.299, h-index: 15)
Advances in Agronomy     Full-text available via subscription   (Followers: 15, SJR: 2.071, h-index: 82)
Advances in Anesthesia     Full-text available via subscription   (Followers: 24, SJR: 0.169, h-index: 4)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 3)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 6, SJR: 1.054, h-index: 35)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 10, SJR: 0.801, h-index: 26)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 21, SJR: 1.286, h-index: 49)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 16, SJR: 3.31, h-index: 42)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.277, h-index: 43)
Advances in Botanical Research     Full-text available via subscription   (Followers: 3, SJR: 0.619, h-index: 48)
Advances in Cancer Research     Full-text available via subscription   (Followers: 26, SJR: 2.215, h-index: 78)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 9, SJR: 0.9, h-index: 30)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 2.139, h-index: 42)
Advances in Cellular and Molecular Biology of Membranes and Organelles     Full-text available via subscription   (Followers: 12)
Advances in Chemical Engineering     Full-text available via subscription   (Followers: 24, SJR: 0.183, h-index: 23)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.665, h-index: 29)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 8, SJR: 1.268, h-index: 45)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 28, SJR: 0.938, h-index: 33)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 18, SJR: 2.314, h-index: 130)
Advances in Computers     Full-text available via subscription   (Followers: 16, SJR: 0.223, h-index: 22)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 11)
Advances in Digestive Medicine     Open Access   (Followers: 4)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 22)
Advances in Ecological Research     Full-text available via subscription   (Followers: 39, SJR: 3.25, h-index: 43)
Advances in Engineering Software     Hybrid Journal   (Followers: 25, SJR: 0.486, h-index: 10)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 38, SJR: 5.465, h-index: 64)
Advances in Exploration Geophysics     Full-text available via subscription   (Followers: 3)
Advances in Fluorine Science     Full-text available via subscription   (Followers: 8)
Advances in Food and Nutrition Research     Full-text available via subscription   (Followers: 41, SJR: 0.674, h-index: 38)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 14)
Advances in Genetics     Full-text available via subscription   (Followers: 15, SJR: 2.558, h-index: 54)
Advances in Genome Biology     Full-text available via subscription   (Followers: 11)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 2.325, h-index: 20)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 18, SJR: 0.906, h-index: 24)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.497, h-index: 31)
Advances in Human Factors/Ergonomics     Full-text available via subscription   (Followers: 22)
Advances in Imaging and Electron Physics     Full-text available via subscription   (Followers: 2, SJR: 0.396, h-index: 27)
Advances in Immunology     Full-text available via subscription   (Followers: 33, SJR: 4.152, h-index: 85)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 9, SJR: 1.132, h-index: 42)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 3, SJR: 1.274, h-index: 27)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 4)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 4)
Advances in Life Course Research     Hybrid Journal   (Followers: 7, SJR: 0.764, h-index: 15)
Advances in Lipobiology     Full-text available via subscription   (Followers: 1)
Advances in Magnetic and Optical Resonance     Full-text available via subscription   (Followers: 8)
Advances in Marine Biology     Full-text available via subscription   (Followers: 16, SJR: 1.645, h-index: 45)
Advances in Mathematics     Full-text available via subscription   (Followers: 10, SJR: 3.261, h-index: 65)
Advances in Medical Sciences     Hybrid Journal   (Followers: 5, SJR: 0.489, h-index: 25)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.44, h-index: 51)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 21)
Advances in Molecular and Cellular Endocrinology     Full-text available via subscription   (Followers: 10)
Advances in Molecular Toxicology     Full-text available via subscription   (Followers: 6, SJR: 0.324, h-index: 8)
Advances in Nanoporous Materials     Full-text available via subscription   (Followers: 3)
Advances in Oncobiology     Full-text available via subscription   (Followers: 3)
Advances in Organometallic Chemistry     Full-text available via subscription   (Followers: 15, SJR: 2.885, h-index: 45)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 7, SJR: 0.148, h-index: 11)
Advances in Parasitology     Full-text available via subscription   (Followers: 7, SJR: 2.37, h-index: 73)
Advances in Pediatrics     Full-text available via subscription   (Followers: 20, SJR: 0.4, h-index: 28)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 14)
Advances in Pharmacology     Full-text available via subscription   (Followers: 13, SJR: 1.718, h-index: 58)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 7, SJR: 0.384, h-index: 26)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.248, h-index: 11)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 8)
Advances in Plant Pathology     Full-text available via subscription   (Followers: 5)
Advances in Porous Media     Full-text available via subscription   (Followers: 4)
Advances in Protein Chemistry     Full-text available via subscription   (Followers: 18)
Advances in Protein Chemistry and Structural Biology     Full-text available via subscription   (Followers: 17, SJR: 1.5, h-index: 62)
Advances in Psychology     Full-text available via subscription   (Followers: 56)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 5, SJR: 0.478, h-index: 32)
Advances in Radiation Oncology     Open Access  
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 1, SJR: 0.1, h-index: 2)
Advances in Space Research     Full-text available via subscription   (Followers: 332, SJR: 0.606, h-index: 65)
Advances in Structural Biology     Full-text available via subscription   (Followers: 7)
Advances in Surgery     Full-text available via subscription   (Followers: 6, SJR: 0.823, h-index: 27)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 28, SJR: 1.321, h-index: 56)
Advances in Veterinary Medicine     Full-text available via subscription   (Followers: 14)
Advances in Veterinary Science and Comparative Medicine     Full-text available via subscription   (Followers: 12)
Advances in Virus Research     Full-text available via subscription   (Followers: 5, SJR: 1.878, h-index: 68)
Advances in Water Resources     Hybrid Journal   (Followers: 42, SJR: 2.408, h-index: 94)
Aeolian Research     Hybrid Journal   (Followers: 5, SJR: 0.973, h-index: 22)
Aerospace Science and Technology     Hybrid Journal   (Followers: 304, SJR: 0.816, h-index: 49)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.318, h-index: 36)
African J. of Emergency Medicine     Open Access   (Followers: 4, SJR: 0.344, h-index: 6)
Ageing Research Reviews     Hybrid Journal   (Followers: 7, SJR: 3.289, h-index: 78)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 390, SJR: 1.385, h-index: 72)
Agri Gene     Hybrid Journal  
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 15, SJR: 2.18, h-index: 116)
Agricultural Systems     Hybrid Journal   (Followers: 29, SJR: 1.275, h-index: 74)
Agricultural Water Management     Hybrid Journal   (Followers: 36, SJR: 1.546, h-index: 79)
Agriculture and Agricultural Science Procedia     Open Access  
Agriculture and Natural Resources     Open Access   (Followers: 1)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 48, SJR: 1.879, h-index: 120)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.434, h-index: 14)
Air Medical J.     Hybrid Journal   (Followers: 3, SJR: 0.234, h-index: 18)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.285, h-index: 3)
Alcohol     Hybrid Journal   (Followers: 9, SJR: 0.922, h-index: 66)
Alcoholism and Drug Addiction     Open Access   (Followers: 5)
Alergologia Polska : Polish J. of Allergology     Full-text available via subscription   (Followers: 1)
Alexandria Engineering J.     Open Access   (Followers: 1, SJR: 0.436, h-index: 12)
Alexandria J. of Medicine     Open Access  
Algal Research     Partially Free   (Followers: 7, SJR: 2.05, h-index: 20)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 3)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.46, h-index: 29)
Allergology Intl.     Open Access   (Followers: 5, SJR: 0.776, h-index: 35)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 6, SJR: 0.158, h-index: 9)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 45, SJR: 4.289, h-index: 64)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 5)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 3)
American Heart J.     Hybrid Journal   (Followers: 45, SJR: 3.157, h-index: 153)
American J. of Cardiology     Hybrid Journal   (Followers: 47, SJR: 2.063, h-index: 186)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 34, SJR: 0.574, h-index: 65)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 6, SJR: 1.091, h-index: 45)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 14, SJR: 1.653, h-index: 93)
American J. of Human Genetics     Hybrid Journal   (Followers: 32, SJR: 8.769, h-index: 256)
American J. of Infection Control     Hybrid Journal   (Followers: 25, SJR: 1.259, h-index: 81)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 31, SJR: 2.313, h-index: 172)
American J. of Medicine     Hybrid Journal   (Followers: 48, SJR: 2.023, h-index: 189)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 174, SJR: 2.255, h-index: 171)
American J. of Ophthalmology     Hybrid Journal   (Followers: 51, SJR: 2.803, h-index: 148)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 2)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.249, h-index: 88)
American J. of Otolaryngology     Hybrid Journal   (Followers: 22, SJR: 0.59, h-index: 45)
American J. of Pathology     Hybrid Journal   (Followers: 23, SJR: 2.653, h-index: 228)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 21, SJR: 2.764, h-index: 154)
American J. of Surgery     Hybrid Journal   (Followers: 32, SJR: 1.286, h-index: 125)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 13, SJR: 0.653, h-index: 70)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 5)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.066, h-index: 51)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 52, SJR: 0.124, h-index: 9)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 3)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 2, SJR: 0.209, h-index: 27)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription   (SJR: 0.104, h-index: 3)
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 2, SJR: 2.577, h-index: 7)
Analytica Chimica Acta     Hybrid Journal   (Followers: 38, SJR: 1.548, h-index: 152)
Analytical Biochemistry     Hybrid Journal   (Followers: 154, SJR: 0.725, h-index: 154)
Analytical Chemistry Research     Open Access   (Followers: 7, SJR: 0.18, h-index: 2)
Analytical Spectroscopy Library     Full-text available via subscription   (Followers: 10)
Anesthésie & Réanimation     Full-text available via subscription  
Anesthesiology Clinics     Full-text available via subscription   (Followers: 21, SJR: 0.421, h-index: 40)
Angiología     Full-text available via subscription   (SJR: 0.124, h-index: 9)
Angiologia e Cirurgia Vascular     Open Access  
Animal Behaviour     Hybrid Journal   (Followers: 143, SJR: 1.907, h-index: 126)
Animal Feed Science and Technology     Hybrid Journal   (Followers: 5, SJR: 1.151, h-index: 83)
Animal Reproduction Science     Hybrid Journal   (Followers: 5, SJR: 0.711, h-index: 78)
Annales d'Endocrinologie     Full-text available via subscription   (SJR: 0.394, h-index: 30)
Annales d'Urologie     Full-text available via subscription  
Annales de Cardiologie et d'Angéiologie     Full-text available via subscription   (SJR: 0.177, h-index: 13)
Annales de Chirurgie de la Main et du Membre Supérieur     Full-text available via subscription  
Annales de Chirurgie Plastique Esthétique     Full-text available via subscription   (Followers: 2, SJR: 0.354, h-index: 22)
Annales de Chirurgie Vasculaire     Full-text available via subscription   (Followers: 1)

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Journal Cover Accounting, Organizations and Society
  [SJR: 2.515]   [H-I: 90]   [27 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0361-3682
   Published by Elsevier Homepage  [3030 journals]
  • The moral mechanism of counter accounts: The case of industrial animal
           production
    • Authors: Eija Vinnari; Matias Laine
      Pages: 1 - 17
      Abstract: Publication date: February 2017
      Source:Accounting, Organizations and Society, Volume 57
      Author(s): Eija Vinnari, Matias Laine
      Counter accounts are hoped to present a counterforce to hegemonic discourses and bring about emancipatory change in societies. While the political potential of counter accounts has, to an extent, been examined in prior accounting literature, there is a need to analyse the associated moral dimension. Our purpose in this paper is to advance theoretical understanding of the transformative potential of counter accounts by examining how they mediate the suffering of oppressed groups and how that mediation could lead to public action. Through a conceptual lens combining media studies and critical discourse analysis, we analyse counter accounts of animal production created by social movement activists in Finland. We find that, in general terms, the transformative potential of counter accounts is associated with their ability to act as a form of moral and political education, by repeatedly suggesting to their audiences how to feel about, and act publicly on, the suffering of an oppressed group. The moral engagement of the counter accounts’ audiences takes place through a combination of semiotic cues that simultaneously present the suffering as an objective fact, evoke sympathy towards the oppressed group and present practical options on how to act on the suffering. We also note that counter accounts can give rise to different ethical discourses and practical engagement options depending on the media and semiotic cues employed in their construction. This leaves room for discourses that acknowledge some of the concerns presented in the counter accounts but point towards actions that do not threaten the status quo.

      PubDate: 2017-02-15T08:29:45Z
      DOI: 10.1016/j.aos.2017.01.002
      Issue No: Vol. 57 (2017)
       
  • Assembling international development: Accountability and the
           disarticulation of a social movement
    • Authors: Daniel E. Martinez; David J. Cooper
      Pages: 18 - 32
      Abstract: Publication date: February 2017
      Source:Accounting, Organizations and Society, Volume 57
      Author(s): Daniel E. Martinez, David J. Cooper
      This paper examines how international development funding and accountability requirements are implicated in the so-called disarticulation of a social movement. Based on field studies in Guatemala and El Salvador, we show and explain the way accountability requirements, which encompass management and accounting, legal, and financial technologies, constitute the field of international development through the regulation of heterogeneous social movement organizations. We highlight how accountability enables a form of governance that makes possible the emergence of entities (with specific attributes), while restricting others. Our analysis has implications for governmentality studies that have examined the interrelation of assemblages by analyzing how these interrelations are operationalized at the field level through the Deleuze-and-Guattari-inspired processes of territorialization, coding, and overcoding.

      PubDate: 2017-03-02T08:50:15Z
      DOI: 10.1016/j.aos.2017.02.001
      Issue No: Vol. 57 (2017)
       
  • Tournament group identity and performance: The moderating effect of winner
           proportion
    • Authors: Khim Kelly; Adam Presslee
      Pages: 21 - 34
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Khim Kelly, Adam Presslee
      Tournament incentives are common in organizations, and how characteristics of the tournament group (e.g., tournament group identity) and the tournament incentives (e.g., winner proportion) affect tournament performance are of both practical and theoretical importance. We conduct two experiments in which participants compete for tournament rewards against others in their group. In both experiments, we manipulate the strength of participants' identity with their fellow group members and whether the tournament has a small winner proportion with a single reward or a large winner proportion with multiple rewards. In Experiment 1, we find increasing tournament group identity leads to higher other-regarding preference. We also find other-regarding preference decreases competitiveness more in a large winner proportion tournament compared to a small winner proportion tournament. In Experiment 2, we find increasing tournament group identity decreases performance in a real-effort task under a large winner proportion tournament, but it has no effect on performance under a small winner proportion tournament. Together, the two experiments suggest that increasing tournament group identity increases other-regarding preference, and other-regarding preference has a larger negative impact on competitiveness and hence, tournament performance when the winner proportion is large than when it is small. Our results highlight for managers the importance of considering group identity when determining tournament winner proportions.

      PubDate: 2017-02-04T04:08:10Z
      DOI: 10.1016/j.aos.2016.12.001
      Issue No: Vol. 56 (2017)
       
  • Themed Section on Financial Accounting as Social and Organizational
           Practice: Exploring the work of financial reporting
    • Authors: Keith Robson; Joni Young; Mike Power
      Pages: 35 - 37
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Keith Robson, Joni Young, Mike Power


      PubDate: 2017-03-02T08:50:15Z
      DOI: 10.1016/j.aos.2017.01.001
      Issue No: Vol. 56 (2017)
       
  • Representing the market perspective: Fair value measurement for
           non-financial assets
    • Authors: Richard Barker; Sebastian Schulte
      Pages: 55 - 67
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Richard Barker, Sebastian Schulte
      Fair value measurement (FVM) in IFRS calls for a market-oriented representation of economic ‘reality’, whereby the values attributed to rights (assets) and obligations (liabilities) are in principle determined from the perspective of the ‘market participant’ rather than that of the reporting entity. We argue, however, based upon Searle’s analysis of institutional reality, that such rights and obligations exist and are knowable only under certain conditions, that when those conditions hold FVM is not distinctive, and that when they do not hold the requirements of FVM are wishful and incoherent. Based upon this analysis, and using case study data, we explore how FVM is applied in practice to non-financial assets. We find, for a predominance of core operating assets, that fair value is unknowable, because of the absence of the institutional reality on which the FVM idea implicitly depends. In these cases, actors’ representations of fair value were found to be expedient, unstable and ultimately in direct contradiction of the market participant’s perspective that is ‘wished-for’ in IFRS.

      PubDate: 2017-03-02T08:50:15Z
      DOI: 10.1016/j.aos.2014.12.004
      Issue No: Vol. 56 (2017)
       
  • Audit time pressure and earnings quality: An examination of accelerated
           filings
    • Authors: Tamara A. Lambert; Keith L. Jones; Joseph F. Brazel; D. Scott Showalter
      Abstract: Publication date: Available online 24 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel, D. Scott Showalter
      Using publicly available data from annual reports, we find that SEC rule changes (33-8128 and 33-8644) that impose time pressure on the audits of registered firms have a negative impact on earnings quality, which we interpret as evidence of lower audit quality. Consistent with our predictions, we find that the 10-K accelerations reduced audit quality only when it actually reduced the number of days from year-end to audit report date, and that this effect was more acute for smaller, accelerated filers and during the initial deadline change (relative to the second). We also provide insights into the quality of these audits by conducting a survey of thirty-two retired audit partners. Survey results underscore the challenges time pressure imposes on receiving and evaluating complex valuations (such as for derivatives, pensions, and goodwill) and resolving audit adjustments.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.03.003
       
  • Organization identity and earnings manipulation
    • Authors: Margaret A. Abernethy; Jan Bouwens; Peter Kroos
      Abstract: Publication date: Available online 18 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Margaret A. Abernethy, Jan Bouwens, Peter Kroos
      Management scholars are beginning to provide empirical evidence that organization identity (OI) can be a powerful means of reducing agency costs. We examine whether an individual's identity with the firm influences the agency costs associated with incentive contracts, namely earnings manipulation. Based on OI theory, we expect that managers who identify with the firm gain utility by taking actions that in their view benefits the firm, and experience disutility from taking actions that are harmful to the firm. Drawing on a third-party survey database, we find that performance-based compensation is associated with higher levels of earnings manipulation. Importantly, we also find that managers with incentive-based compensation engage in lower levels of opportunistic earnings manipulation when they identify with the firm.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.04.002
       
  • Goffman's theory of frames and situated meaning-making in performance
           reviews. The case of a category management approach in the French retail
           sector
    • Authors: Philippe Lorino; Damien Mourey; Géraldine Schmidt
      Abstract: Publication date: Available online 18 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Philippe Lorino, Damien Mourey, Géraldine Schmidt
      Following the scholarly view of accounting as a social practice, this research explores the role of accounting in managers' ongoing efforts to effectively understand and influence organizational change in the course of a series of review meetings. To study the role of accounting in meaning-making processes - i.e. collective processes of ascribing meanings to experienced social situations - we develop a processual and semiotic view of Goffman's theory of frames. Central to the paper's argument is the concept of framing, defined as an ongoing social process of context production in an unfolding situation. In this perspective, accounting numbers are viewed as signs mediating situated interactions. This theoretical framework is applied to complex situations of negotiation between a retailer and sixteen suppliers, under a category management approach. The crucial finding of our research, illustrated empirically, is the plurality of competing frames and the occurrence of frame-shifting episodes, the process by which one frame is suddenly replaced with another frame that has a deeply different way of narrating the situation: this process is triggered by a specific event, and the frame shift has potentially significant effects on practices. The case study highlights the mediating role of frames, and the plasticity and vulnerability of framing processes. It exemplifies the dual nature of accounting numbers in situated meaning-making: they can be viewed simultaneously as generic models - parts of social frames - and singular events - parts of the current situation. Due to this dual nature, they can act as mediators between a singular situation and socially-constructed, generic classes of meaning.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.03.004
       
  • The Q&A: Under surveillance
    • Authors: Santhosh Abraham; Matthew Bamber
      Abstract: Publication date: Available online 18 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Santhosh Abraham, Matthew Bamber
      Drawing on theories of surveillance and interaction ritual, we explore the incentives (disincentives) to analyst participation during the question-and-answer session (Q&A) which concludes firms’ results presentations. Analysis of our qualitative data shows that interrogation strategies and behaviours are influenced by a combination of regulatory and ritual codes. Furthermore, the presence of surveillance technologies and networks exacerbate the risks and rewards faced by analysts during this interactive information exchange. In turn, we find that the common conceptualisation of the Q&A as an ostensibly economic event, underpinned by information retrieval, is overly simplistic. The gaze of surveillance transforms the Q&A into a dramaturgical encounter, where impression management techniques are important. From this, we develop a descriptive framework to explain public interrogation strategies and behaviours. Our work will help future researchers better understand investor-manager meetings. Furthermore, we propose that our descriptive framework has extensions to similar public interrogation settings.

      PubDate: 2017-04-24T17:47:35Z
       
  • Assembling international development: Accountability and the
           disarticulation of a social movement
    • Authors: Daniel E. Martinez; David J. Cooper
      Abstract: Publication date: Available online 17 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Daniel E. Martinez, David J. Cooper
      This paper examines how international development funding and accountability requirements are implicated in the so-called disarticulation of a social movement. Based on field studies in Guatemala and El Salvador, we show and explain the way accountability requirements, which encompass management and accounting, legal, and financial technologies, constitute the field of international development through the regulation of heterogeneous social movement organizations. We highlight how accountability enables a form of governance that makes possible the emergence of entities (with specific attributes), while restricting others. Our analysis has implications for governmentality studies that have examined the interrelation of assemblages by analyzing how these interrelations are operationalized at the field level through the Deleuze-and-Guattari-inspired processes of territorialization, coding, and overcoding.

      PubDate: 2017-04-24T17:47:35Z
      DOI: 10.1016/j.aos.2017.02.002
       
  • Reporting accounting changes and their multi-period effects
    • Authors: Scott A. Emett; Mark W. Nelson
      Abstract: Publication date: Available online 14 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Scott A. Emett, Mark W. Nelson
      U.S. GAAP and IFRS require full disclosure of the effects of an accounting change in the year the change is made, but not in future years. However, some accounting changes have multi-period effects. We conduct an experiment to examine whether investors forget to adjust for an accounting change in periods subsequent to the change, and examine the effectiveness of interventions designed to mitigate that tendency. In the experiment, a company changed how it accounts for pension gains and losses, and investors value the company over three consecutive reporting periods. Results indicate that investors gradually forget to adjust for the accounting change over time under the current approach used to disclose accounting changes. These effects are mitigated in post-change periods when investors receive full disclosure of the current effect of the prior accounting change, and to a lesser extent when investors receive a disclosure that includes a simple non-quantitative disclosure that the accounting change occurred. Supplemental analyses indicate that investors rely more on memory-aiding disclosures as the time delay between valuation judgments increases.

      PubDate: 2017-04-17T16:25:48Z
      DOI: 10.1016/j.aos.2017.03.002
       
  • Analysts' qualitative statements and the profitability of favorable
           investment recommendations
    • Authors: Marcus Caylor; Mark Cecchini; Jennifer Winchel
      Abstract: Publication date: Available online 12 April 2017
      Source:Accounting, Organizations and Society
      Author(s): Marcus Caylor, Mark Cecchini, Jennifer Winchel
      In this study, we examine the relation between sell-side analysts' justifications and favorable rating profitability. Using a novel text analysis methodology, we transform analysts' qualitative statements into a content-based text signal. Our results indicate that information contained in analysts' justifications is indeed associated with favorable recommendation profitability, controlling for information in the quantitative summary measures. We also develop trading strategies using our text signal and find that using the text signal generates economically significant returns. Importantly, to increase our understanding of factors associated with favorable rating quality, we disaggregate the text signal into five discrete information categories. Results show that references to historical financial and nonfinancial performance measures contain significant predictive power. Our findings have important implications for investors and financial analysts.

      PubDate: 2017-04-17T16:25:48Z
      DOI: 10.1016/j.aos.2017.03.005
       
  • Auditor selection following auditor turnover: Do peers' choices
           matter?
    • Authors: Xudong (Daniel) Li; Lili Sun; Michael Ettredge
      Abstract: Publication date: Available online 28 March 2017
      Source:Accounting, Organizations and Society
      Author(s): Xudong (Daniel) Li, Lili Sun, Michael Ettredge
      Drawing on social norms and social learning theories, this study investigates the influences of peer (similar) firms' prior choices on whether or not a client chooses to affiliate with a “social norm” audit office in its metropolitan area, following auditor turnover. The office in a metro area auditing the largest number of peer firms along a given similarity dimension is considered to be the social norm office for that dimension. We identify peer firms using four alternative dimensions of similarity: client geographic location, industry affiliation, client size (filing status), and departing auditor type (Big N versus non-Big N). Using a large sample of auditor changes from the years 2001–2012, we find that for every dimension of similarity, the propensity of a client to select a norm (as opposed to a non-norm) audit office as the succeeding auditor is positively associated with 1) the proportion of its peers audited by the “norm” office in the prior year (i.e., social norm evidence) and 2) the proportion of its auditor-switching peers selecting a “norm” audit office in the prior year (i.e. social learning evidence). Social norm and social learning evidence provided by “more similar” peers has greater effect than evidence provided by “less similar” peers across all four dimensions of peer similarity. Further analysis suggests that social norm and learning evidence has incremental power (beyond each other) in explaining auditor selection, with norm evidence exhibiting a larger effect than learning evidence. An analysis of the implementation of SOX 404(b) mandatory internal control audits in 2004 shows that clients' tendency to choose pre-existing social norm audit offices can be disrupted by exogenous events.

      PubDate: 2017-04-03T15:03:54Z
      DOI: 10.1016/j.aos.2017.03.001
       
  • Mandatory management disclosure and mandatory independent audit of
           internal controls: Evidence of configural information processing by
           investors
    • Authors: Khim Kelly; Hun-Tong Tan
      Pages: 1 - 20
      Abstract: Publication date: January 2017
      Source:Accounting, Organizations and Society, Volume 56
      Author(s): Khim Kelly, Hun-Tong Tan
      We conduct an experiment where alumni participants from a Canadian accounting and finance undergraduate program assume they are in one of four regulatory regimes (manipulated between-subjects) and make investment potential evaluations for two firms (manipulated within-subjects): a firm disclosing no material weaknesses (No-MW disclosure firm) and a firm disclosing material weaknesses (MW disclosure firm) in internal controls over financial reporting (ICFR). We find evidence of configural information processing. For the No-MW disclosure firm, mandatory (versus voluntary) disclosure of ICFR material weaknesses and mandatory (versus voluntary) independent ICFR audit are substitutes in enhancing investment potential evaluations. However, for the MW disclosure firm, neither mandatory disclosure nor mandatory audit has any effect on investment potential evaluations. Supplementary experiments with undergraduate participants suggest that the pattern of configural information processing is a function of participants' knowledge of company disclosure incentives and the assurance value of an audit, wherein undergraduates with lower levels of knowledge are less able to perceive the effects of mandatory disclosure and mandatory audit on investment potential evaluations. Our findings have implications for regulators who are concerned about balancing the costs and benefits of different regulatory mechanisms.

      PubDate: 2016-12-27T16:32:27Z
      DOI: 10.1016/j.aos.2016.12.002
      Issue No: Vol. 56 (2016)
       
  • How the timing of performance feedback impacts individual performance
    • Authors: Todd A. Thornock
      Pages: 1 - 11
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): Todd A. Thornock
      Using a multi-step task setting where learning can help improve individual task performance, I experimentally examine the effect of the timing of performance feedback in an initial period on future task performance when this feedback is absent. I find an inverted-U relation between the timing of feedback and future performance. When feedback is provided before implementation of an initial decision, high learning costs discourage individuals from learning in the initial period to the detriment of future performance. Further, when feedback is provided after extended delays beyond implementation of a decision, learning costs increase relative to those present when feedback is provided after a short delay, resulting in lower learning and future performance. As such, I find that providing feedback immediately following implementation of a decision most effectively promotes learning and future performance as this is the point at which learning costs are lowest. My study extends prior research on feedback timing by incorporating the notion that learning costs fluctuate throughout the phases of a multi-step task and offers practical implications for designing performance evaluation and feedback systems.

      PubDate: 2016-09-26T11:14:10Z
      DOI: 10.1016/j.aos.2016.09.002
      Issue No: Vol. 55 (2016)
       
  • Performance measurement in global governance: Ranking and the politics of
           variability
    • Authors: Afshin Mehrpouya; Rita Samiolo
      Pages: 12 - 31
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): Afshin Mehrpouya, Rita Samiolo
      The past thirty years have witnessed the spread of rankings, ratings and league tables as governance technologies which aim to regulate the provision of public goods by means of market pressures. This paper examines the process of company analysis underlying the production of a ranking known as the Access to Medicine Index. We conceptualize the Index as a “regulatory ranking” with the explicit mission of addressing a perceived regulatory gap and market failure: the lack of access to medicine in the Global South. The Index, which ranks the world's largest pharmaceutical companies with regards to their access to medicine policies and practices, aspires to help address the problem of access to medicine through stakeholder consultation, transparency and competition. This study unbundles the epistemic work underlying the performance measurement process leading to the creation of the Index. We trace how the goal of stakeholder consensus, the need to project objectivity and the aspiration to govern through competition shape analysts' epistemic work. We discuss how through notions such as “the good distribution” and “aspirational indicators”, performance measurement and ranking become entangled in a “politics of variability” whereby company data need to be variably interpreted in order to optimise the possibilities of intervening in companies through competitive pressures, while at the same time complying with the imperatives to remain in the space of perceived stakeholder consensus and to provide a faithful representation of companies performance to inform public debates. We reflect on the challenges posed by these analysis processes for the regulatory aspirations of the ranking.

      PubDate: 2016-09-26T11:14:10Z
      DOI: 10.1016/j.aos.2016.09.001
      Issue No: Vol. 55 (2016)
       
  • Accounting institutions as truce: The emergence of accounting in the
           governance of transnational mail flows
    • Authors: Alan J. Richardson; Eksa Kilfoyle
      Pages: 32 - 47
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): Alan J. Richardson, Eksa Kilfoyle
      The Universal Postal Union (UPU) is the United Nations special agency that coordinates the international mail system. At its inception in 1875 the UPU eliminated the use of accounting for mail flows between member countries as a means of reducing mundane transaction costs (Richardson & Kilfoyle, 2009). This situation continued until 1969 when transfer pricing (terminal dues) for the delivery of mail exchanged and services provided between countries was introduced. This article explains the use of accounting by the UPU to coordinate the international postal system drawing on a neglected aspect of evolutionary economics (“routines-as-truce”). Specifically, we show that the original accounting rules had distributional consequences within the organization, that knowledge to reform the rules was available but not fully incorporated into revised rules, and that the evolution of the rule provided a “quasi-resolution” of the conflict that motivated the rule change. The case explores the institutional work used to maintain the original “no accounting” rule and to bring about institutional change to allow the use of accounting in the management of international postal flows.

      PubDate: 2016-10-02T21:48:34Z
      DOI: 10.1016/j.aos.2016.09.004
      Issue No: Vol. 55 (2016)
       
  • Organizational and epistemic change: The growth of the art investment
           field
    • Authors: Erica Coslor; Christophe Spaenjers
      Pages: 48 - 62
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): Erica Coslor, Christophe Spaenjers
      What can studying the creation of knowledge tell us about how new technical fields emerge and develop? This paper shows how a knowledge community may be necessary to support the legitimacy of new products that undergo performance evaluation before purchase. Using historical and ethnographic data covering half a century, we review the growth of the art investment field through an epistemic cultures lens. Technical knowledge about the financial characteristics of art has been developed alongside practical knowledge about how best to structure investment ventures. Investment venture success has been determined by legitimacy as much as by profitability, given durable expectations about the evaluation and monitoring of investments. The growth of knowledge, practices and tools was thus a necessary condition for the recognition of artwork as an asset class. Crucially, the epistemic cultures approach highlights deepening knowledge, resources and professional expertise, and their development through experimentation, failures and negative knowledge. This shows accounting issues contributing to technical field legitimacy and emergence, such as the role of knowledge production, valuation practices and receptive environments, and the distinction between legitimate investments that can be valued and investment venture profitability.

      PubDate: 2016-10-23T22:49:17Z
      DOI: 10.1016/j.aos.2016.09.003
      Issue No: Vol. 55 (2016)
       
  • Social impact bonds: The securitization of the homeless
    • Authors: Christine Cooper; Cameron Graham; Darlene Himick
      Pages: 63 - 82
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): Christine Cooper, Cameron Graham, Darlene Himick
      This paper examines the recent phenomenon of social impact bonds (SIBs). Social impact bonds are an attempt to marketize/financialize certain contemporary, intractable “social problems”, such as homelessness and criminal recidivism. SIBs rely on a vast array of accounting technologies including budgets, future cash flows, discounting, performance measurement and auditing. As such, they represent a potentially powerful and problematic use of accounting to enact government policy. This paper contains a case study of the most recent in a series of SIBs, the London Homelessness SIB, focusing on St Mungo's, a London-based charitable foundation that was one of two service providers (charities) funded by the SIB. The case study is intended to enable a critical reflection on the rationalities that underpin the SIB. For this purpose, the paper draws upon Michel Foucault's work on biopolitics and neoliberalism. The SIB is thoroughly neoliberal in that it is constructed upon an assumption that there is no such thing as a social problem, only individuals who fail. The SIB transforms all participants in the bond, except perhaps the homeless themselves, into entrepreneurs. The homeless are instead “failed entrepreneurs” who become securitized into the potential future cash flows of investors.

      PubDate: 2016-11-07T00:45:11Z
      DOI: 10.1016/j.aos.2016.10.003
      Issue No: Vol. 55 (2016)
       
  • Investor reactions to management earnings guidance attributions: The
           effects of news valence, attribution locus, and outcome controllability
    • Authors: Wei Chen; Jun Han; Hun-Tong Tan
      Pages: 83 - 95
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): Wei Chen, Jun Han, Hun-Tong Tan
      We conduct two experiments to investigate how investors react to attributions accompanying management guidance. In our first experiment, we find that investors provide lower earnings estimates when management attributes negative guidance news to external factors than internal factors. When the guidance news is positive, the locus (internal versus external) of the attributions has no effect on investors' earnings estimates. In our second experiment, we separate out the effect of the attribution's outcome controllability (controllable versus uncontrollable) from that of attribution locus in a negative guidance news setting. We find that investors provide higher earnings estimates for internal and outcome controllable attributions than for internal and outcome uncontrollable attributions attributions. Outcome controllability does not matter when attributions are external. Our study extends prior research by showing how the valence of management guidance and the characteristics of guidance attributions jointly influence investors' earnings judgments.

      PubDate: 2016-11-07T00:45:11Z
      DOI: 10.1016/j.aos.2016.10.002
      Issue No: Vol. 55 (2016)
       
  • The impact of task interruption on tax accountants' professional judgment
    • Authors: James H. Long; K. Asli Basoglu
      Pages: 96 - 113
      Abstract: Publication date: November 2016
      Source:Accounting, Organizations and Society, Volume 55
      Author(s): James H. Long, K. Asli Basoglu
      Accounting professionals are frequently interrupted, and prior research suggests that task interruption could compromise the quality of their professional judgments. This paper adopts the Goal-Based Choice Model to predict conditions under which task interruption will: (1) exacerbate accountants' motivated reasoning, introducing bias into their professional judgments, and (2) reduce performance on the interrupting task. We validate the model by conducting an experiment using experienced tax professionals as participants. Consistent with the expanded model's predictions, we find that when tax professionals are highly committed to a directional goal (minimize the client's tax liability), task interruption exacerbates their motivated reasoning, increases their perceptions of the level of support for an aggressive tax compliance position, bolsters their confidence in its defensibility, and compromises their ability to objectively evaluate the risks associated with the position. These factors cascade to increase the likelihood that they will recommend an aggressive tax compliance position. Furthermore, we find that the impact of task interruption cascades to inhibit interrupting task performance. Our results suggest that task interruption can create costly inefficiencies when these issues must be addressed during the review process, and that severe consequences for firms and their clients can arise when the review process fails to identify these deficiencies. In addition, our results suggest that task interruption's costs may outweigh its benefits in the context of professional judgment.

      PubDate: 2016-11-14T04:45:56Z
      DOI: 10.1016/j.aos.2016.08.004
      Issue No: Vol. 55 (2016)
       
  • Institutional work and regulatory change in the accounting profession
    • Authors: Mary Canning; Brendan O'Dwyer
      Pages: 1 - 21
      Abstract: Publication date: October 2016
      Source:Accounting, Organizations and Society, Volume 54
      Author(s): Mary Canning, Brendan O'Dwyer
      Independent oversight bodies such as the PCAOB in the U.S. and the POB in the U.K. pervade the international accounting regulatory environment. Their existence has been hailed as marking an end to self-regulation of the accounting profession. This paper examines how, and with what effect, individuals within one such oversight body attempted to reconfigure the regulatory field of accounting in Ireland. We mobilise the concept of institutional work to theorise the interrelated nature of the forms of institutional work these individuals engaged in as they sought to realise regulatory change. The paper advances prior theorisations of the recursive relationship between different forms of institutional work and patterns of institutional change and stability. We unveil a more refined, nuanced categorisation of institutional work within efforts to instigate regulatory change. We show how specific forms of institutional work interact and mutually reinforce or displace one another as regulators seek to establish power and legitimacy in a regulatory field. The role and nature of work rejection – whereby regulators initially reject certain forms of work but later embrace them – is unveiled within a change process where shifting regulatory logics both shape and are shaped by the forms of institutional work undertaken. The paper provides a counterpoint to prior research by illustrating how socio-political factors enabled more than constrained the impact of the institutional work undertaken by individuals within an independent oversight body. It concludes with a call for research focusing on how targets of regulation in accounting engage in institutional work as they respond to efforts to restrict their autonomy.

      PubDate: 2016-09-02T07:44:18Z
      DOI: 10.1016/j.aos.2016.08.001
      Issue No: Vol. 54 (2016)
       
  • Actuarialism as biopolitical and disciplinary technique
    • Authors: Darlene Himick
      Pages: 22 - 44
      Abstract: Publication date: October 2016
      Source:Accounting, Organizations and Society, Volume 54
      Author(s): Darlene Himick
      Reporting the costs of pension plans has “challenged the accountant's imagination” (Matthews, 1960) for decades. Recent financial reporting has been under pressure to reveal the more “true” costs of pension plans, even if that means revealing their failing health. As part of this call, the actuarial methodology upon which pension accounting is based has been criticized as being wholly incorrect and responsible for concealing that health. A much understudied profession, actuaries have been implicated in pension accounting from its very beginnings. This study goes back in time to actuarial intervention in industrial pensions in the United States. Drawing upon archival materials from the beginning of the 20th century and ending with the development of Accounting Opinion No. 8: Accounting for the cost of pension plans, published by the Accounting Principles Board in 1966, we develop a genealogy of that profession's connection to pension accounting. We find that the worker was rendered visible and enunciated via actuarial knowledge, and we trace the effects of that enunciation on the relations between the employer and the worker. We also examine the relations between the accounting and actuarial professions, and demonstrate how accounting intervened into actuarial expertise. We find that as a biopolitical technique actuarialism has, in order to predict costs, fit older workers into a system that traces employees' life patterns. In so doing, it only partly “destroyed” the individual subject, while still working as a mechanism that enabled old, and new, forms of individual discipline to exist.

      PubDate: 2016-09-26T11:14:10Z
      DOI: 10.1016/j.aos.2016.08.005
      Issue No: Vol. 54 (2016)
       
  • Motivating revisions of management accounting systems: An examination of
           organizational goals and accounting feedback
    • Authors: Tyler F. Thomas
      Pages: 1 - 16
      Abstract: Publication date: August 2016
      Source:Accounting, Organizations and Society, Volume 53
      Author(s): Tyler F. Thomas
      Successful revisions of management accounting systems (MAS) require substantial effort, and it has been suggested that providing feedback about the success of short-run MAS changes can motivate continued change efforts. Based on psychology theories of goal priming, I predict that such feedback can either increase or decrease continued effort, depending on whether it activates a high-level goal (i.e., an overarching long-term project goal) in individuals' minds. Activation of a high-level goal via a slogan in an accounting report leads participants in my experiment to interpret feedback in terms of their commitment to the goal, and thus to exert more effort toward MAS revision after success than failure. In the absence of high-level goal activation, however, participants interpret feedback in terms of whether sufficient progress has yet been made, and thus they exert more effort after failure than success. These findings not only provide insight into the effects of accounting feedback on individual effort; they also expand our understanding of the effects of accounting-report design by providing evidence of motivational effects in addition to the cognitive effects addressed in prior studies.

      PubDate: 2016-08-18T12:12:01Z
      DOI: 10.1016/j.aos.2016.07.001
      Issue No: Vol. 53 (2016)
       
  • Knowing patients: The customer survey and the changing margins of
           accounting in healthcare
    • Authors: Dane Pflueger
      Pages: 17 - 33
      Abstract: Publication date: August 2016
      Source:Accounting, Organizations and Society, Volume 53
      Author(s): Dane Pflueger
      This research investigates the changing “margins of accounting” (Miller, 1998) in the field of healthcare where, as in other fields, customer surveys have emerged as a means of accounting for customers and of holding professionals and organizations to account. Drawing upon methodological insights provided by genealogical studies of accounting and anthropological studies of “things,” this research addresses the activities and transformations that take place to move the survey from war to ward—from a means of learning about medical populations during and immediately after World War II to a means of accounting for the views of consumers and of holding providers accountable for their care. These movements are shown to entail the staging and stabilizing of “knowing patients” in both senses of the term: these are patients that are equipped and empowered as consumers with knowledge about quality and their care, and simultaneously stripped of their individualizing characteristics so as to be made knowable to organizations in terms that can be managed and improved. These findings speak to the limitations of accounting as it infiltrates fluid and personal spaces in order to represent people in modes other than financial and to reconstitute knowledge from below. Doing so is shown not just to limit the possibilities for customers to speak and to be heard, but to give rise to a particularly pernicious form of territorialization in which the subject and object of accounting knowledge become inextricably intertwined and indistinguishably blurred. This has implications for the promises and practices of accounting in a post-modern society and for the kinds of questions that researchers ask about its effects.

      PubDate: 2016-08-18T12:12:01Z
      DOI: 10.1016/j.aos.2016.08.002
      Issue No: Vol. 53 (2016)
       
  • White collar incentives
    • Authors: Bok Baik; John H. Evans; Kyonghee Kim; Yoshio Yanadori
      Pages: 34 - 49
      Abstract: Publication date: Available online 28 February 2016
      Source:Accounting, Organizations and Society
      Author(s): Bok Baik, John H. Evans, Kyonghee Kim, Yoshio Yanadori
      This study analyzes the incentive design structure for a sample of mid-level white collar managers (WCM) in large, technology-oriented U.S. firms whose knowledge-based outputs are difficult to measure objectively. Consistent with the limited availability of objective outcome measures for WCM, we find that the sample firms make significant use of tournament-like implicit promotion incentives to motivate WCM, in addition to using explicit financial incentives. We also find that implicit and explicit incentives are complements rather than substitutes in our setting in which sample firms are generally not constrained in their ability to adjust implicit and explicit incentives. Finally, while both implicit and explicit incentives increase in job level, explicit incentives increase more rapidly than implicit incentives, resulting in an increase in the intensity of explicit incentives relative to implicit incentives. We attribute this finding to WCM at higher job levels exercising greater influence on organization performance, making organization-level performance measures more informative. Overall, the results are consistent with the availability of objective performance measures for WCM influencing the structure of their implicit promotion and explicit financial incentives.

      PubDate: 2016-03-09T02:55:17Z
      DOI: 10.1016/j.aos.2015.11.006
      Issue No: Vol. 53 (2016)
       
  • When do employers benefit from offering workers a financial reward for
           reporting internal misconduct?
    • Authors: Bryan R. Stikeleather
      Pages: 1 - 14
      Abstract: Publication date: July 2016
      Source:Accounting, Organizations and Society, Volume 52
      Author(s): Bryan R. Stikeleather
      Some employers offer workers financial rewards for reporting internal misconduct that harms the employer, and recent press articles suggest more employers should adopt this practice to increase the rate of internal whistleblowing. However, rewards are costly, and no consensus exists about whether employers ultimately benefit from offering them. I analyze the cost-benefit tradeoff facing employers as they decide whether to offer whistleblowing rewards and find that as the pre-existing rate of internal whistleblowing increases, the incremental expected cost of offering a reward increases relative to the incremental expected benefit. Consequently, the net expected economic effect of offering a reward is a function of the current rate of whistleblowing in the firm. I predict and, using an experiment, find that the level of fixed compensation paid to workers and the extent to which they believe reporting internal misconduct constitutes a moral obligation affect the pre-existing rate of internal whistleblowing, with the rate increasing as these two factors increase. Further, I also predict and find that an increase in either factor tempers the net economic benefit of offering a whistleblowing reward. My results suggest that certain types of employers are more likely than others to benefit economically from offering a financial reward for internal whistleblowing, which can help explain the variation observed in practice with respect to employers’ use of this approach. I discuss this and other implications of my findings.

      PubDate: 2016-07-01T14:49:51Z
      DOI: 10.1016/j.aos.2016.06.001
      Issue No: Vol. 52 (2016)
       
  • Do auditor judgment frameworks help in constraining aggressive reporting?
           Evidence under more precise and less precise accounting standards
    • Authors: Ann G. Backof; E. Michael Bamber; Tina D. Carpenter
      Pages: 1 - 11
      Abstract: Publication date: May 2016
      Source:Accounting, Organizations and Society, Volume 51
      Author(s): Ann G. Backof, E. Michael Bamber, Tina D. Carpenter
      We experimentally investigate whether alternative judgment frameworks help Big 4 audit managers and partners constrain management's aggressive financial reporting under accounting standards that differ in their precision. We find that a framework based on the SEC's Advisory Committee on Improvements to Financial Reporting's (CIFiR's) recommendation that auditors critically evaluate the pros and cons of alternative accounting methods helps auditors constrain aggressive reporting under less precise standards. While our results highlight a limitation of counterfactual reasoning on its own at enhancing auditors' constraint of aggressive reporting, this study provides evidence on how structured thinking can overcome this limitation. In particular, we find that combining this consideration of the alternatives with a structured thought process that encourages auditors to think about the issue at increasing levels of abstraction effectively shifts auditors' focus away from client considerations and towards substance-over-form considerations, thereby incrementally enhancing auditors' constraint of aggressive reporting across different levels of accounting standard precision. These results should be of interest to academics, regulators, standard-setters, and auditors as they continue to contemplate ways to improve auditors' professional judgments under different levels of accounting standard precision.

      PubDate: 2016-04-26T21:20:36Z
      DOI: 10.1016/j.aos.2016.03.004
      Issue No: Vol. 51 (2016)
       
  • Management control effectiveness and strategy: An empirical analysis of
           packages and systems
    • Authors: David S. Bedford; Teemu Malmi; Mikko Sandelin
      Pages: 12 - 28
      Abstract: Publication date: May 2016
      Source:Accounting, Organizations and Society, Volume 51
      Author(s): David S. Bedford, Teemu Malmi, Mikko Sandelin
      This study examines management control (MC) combinations that are effective in different strategic contexts through two related approaches – MC as a package and MC as a system. First, this study identifies how a set of MC practices combine (i.e. MC packages) to achieve effective control outcomes for firms operating in defender and prospector strategic contexts by applying fuzzy set qualitative comparative analysis (fsQCA). Using data from a survey of top managers the analysis reveals that there are multiple ways by which firms can effectively combine MC practices in a given strategic context. Furthermore, the analysis shows that not all MC practices found to be relevant in isolation are relevant when examined simultaneously as a package. Second, based on a comparison of effective MC packages this study examines interdependencies between MC practices (i.e. MC systems). Results show that in defender firms a diagnostic control use of accounting and mechanistic structural controls act as complements, while mechanistic structural controls and measure diversity act as substitutes. In prospector firms an interactive control use of accounting and organic structural controls are found to have complementary effects. These results indicate that the effectiveness of accounting control and structural control choices are determined not only by their fit with strategic context but also by how they fit with each other. This study also demonstrates how an understanding of MC packages can provide guidance for theory development and empirical analysis of MC systems.

      PubDate: 2016-04-26T21:20:36Z
      DOI: 10.1016/j.aos.2016.04.002
      Issue No: Vol. 51 (2016)
       
  • A study of alliance dynamics, accounting and trust-as-practice
    • Authors: Habib Mahama; Wai Fong Chua
      Pages: 29 - 46
      Abstract: Publication date: May 2016
      Source:Accounting, Organizations and Society, Volume 51
      Author(s): Habib Mahama, Wai Fong Chua
      Adapting Callon's three-phased model of translation, this paper investigates the formation and development of an outsourcing alliance. It also maps the changing connections between trust and accounting. Instead of theorising trust as a noun, the paper defines trust as situated practice: an accomplishment constructed through the actions and routinized practices of multiple actors, both human and non-human. Trust/trustworthiness was observed to be not one thing but many - diverse notions emerging from the ‘doing’ of routines enacted in the name of trust. Accounting was centrally entangled in the birth of the alliance, its structuring and in the routines to find and select trustworthy suppliers, to monitor them regularly in order to justify ongoing trusting, and to repair growing distrust. Finally, the origins of the alliance crucially affected its subsequent trajectory - earlier investment in finding trustworthy suppliers meant that later poor performance not only generated strong disappointment but came to be seen as a breach of trust and a failure to honour promises.

      PubDate: 2016-05-03T08:23:00Z
      DOI: 10.1016/j.aos.2016.04.004
      Issue No: Vol. 51 (2016)
       
  • Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic
           capital, symbolic violence
    • Authors: Chris Poullaos
      Pages: 47 - 63
      Abstract: Publication date: May 2016
      Source:Accounting, Organizations and Society, Volume 51
      Author(s): Chris Poullaos
      This paper examines a struggle between Canadian accountants and their British confreres (led by the ICAEW) that took place in the period 1908–1912. The ICAEW, with the assistance of the British Colonial Office, tried to roll-back and/or construct on terms advantageous to itself, modifications initiated by Canadian chartered accountants to the deployment of the ‘CA’ designation within Canada. The ultimately successful resistance of the Canadian state-profession axis mitigated the possibility that locally trained accountants would be pushed down the professional status hierarchy. It thus helped to unify Canadian accountants and enhanced the possibility that colonial profession-state axes elsewhere in the British Empire would also assert their autonomy; as illustrated by the case of South Africa in the 1920s. The struggle is characterised, deploying selected concepts from Bourdieu's theoretical corpus, as involving the deployment of various forms symbolic capital to activate, over time, forms of symbolic violence at the different-but-interacting levels of profession and state. It involved, that is, cross-border multi-level ‘exchanges’ of symbolic violence in the political field over which state apparatus could allocate symbolic capital differentially to competing groups in the accountancy field who could in turn deploy it as symbolic violence within that field.

      PubDate: 2016-05-19T06:54:41Z
      DOI: 10.1016/j.aos.2016.05.001
      Issue No: Vol. 51 (2016)
       
  • How control system design affects performance evaluation compression: The
           role of information accuracy and outcome transparency
    • Authors: Jasmijn C. Bol; Stephan Kramer; Victor S. Maas
      Pages: 64 - 73
      Abstract: Publication date: Available online 23 February 2016
      Source:Accounting, Organizations and Society
      Author(s): Jasmijn C. Bol, Stephan Kramer, Victor S. Maas
      Prior research has shown that managers tend to compress ratings when subjectively evaluating employees and that such compression can have negative organizational consequences. We reason that organizations can use the design of their control system to influence the personal costs and benefits associated with managers' rating decisions and thus shape managers’ rating behavior. Based on findings from prior literature, we focus on the effects of two control system design elements: the accuracy of the information on which managers need to base their evaluations and the transparency about performance evaluation outcomes. We hypothesize that increasing information accuracy will increase the extent to which managers differentiate between stronger and weaker employees, but only when there is transparency about evaluation outcomes. Our experimental data support this hypothesis, and we discuss the implications of our findings for management accounting theory and practice.

      PubDate: 2016-02-26T11:14:47Z
      DOI: 10.1016/j.aos.2016.01.001
      Issue No: Vol. 51 (2016)
       
  • Interlingual translation of the International Financial Reporting
           Standards as institutional work
    • Authors: Jaana Kettunen
      Abstract: Publication date: Available online 22 November 2016
      Source:Accounting, Organizations and Society
      Author(s): Jaana Kettunen
      The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the linguistic equivalence between the IFRS and their translations. As translation lies at the interface between transnational standard-setting and local implementation, examining the IFRS translation offers further insight into the complex institutional interactions and practices that support transnational regulation. The article identifies the commonalities and discrepancies between the translation policies of the EU and the IFRS Foundation, and analyses the translation as a contested area of expertise involving multiple, recurrently changing constituents.

      PubDate: 2016-11-28T05:50:24Z
      DOI: 10.1016/j.aos.2016.10.001
       
  • Biased self-assessments, feedback, and employees' compensation plan
           choices
    • Authors: Jason L. Brown; Sukari Farrington; Geoffrey B. Sprinkle
      Abstract: Publication date: Available online 30 August 2016
      Source:Accounting, Organizations and Society
      Author(s): Jason L. Brown, Sukari Farrington, Geoffrey B. Sprinkle
      We conduct a laboratory experiment to examine how task difficulty and different types of performance feedback – none, individual, and relative – affect individuals' selection of either a fixed pay contract or a relative-performance-based pay contract that provides a bonus for above-average performance. We find that participants exhibit a strong better-than-average bias in assessing their relative skills on easy tasks and a moderate worse-than-average bias in assessing their relative skills on difficult tasks. In turn, these biases guide compensation plan choices, leading to participants being more likely to inappropriately select performance-based pay than fixed pay when a task is easy versus when a task is difficult. Our results regarding performance feedback suggest that the provision of individual performance feedback does not exacerbate participants' preferences for relative-performance-based pay when working on an easy task or exacerbate participants' preferences for fixed pay when working on a difficult task. However, we find some evidence that the provision of relative performance feedback has an asymmetric effect on the relation between task difficulty and compensation plan selection. Specifically, when working on an easy task, participants' compensation plan choices were similar between the no feedback and relative feedback conditions, but participants working on a difficult task were more likely to choose relative-performance-based pay in the relative feedback condition than in the no feedback condition. We further find that the relation between task difficulty and compensation plan selection is fully mediated by participants' assessments of their relative skill. Finally we find that performance-based pay does, on average, attract participants with higher skill levels and that risk preferences play an important role in compensation plan selection.

      PubDate: 2016-09-02T07:44:18Z
      DOI: 10.1016/j.aos.2016.08.003
       
  • Grassroots accountability promises in rights-based approaches to
           
    • Authors: Susan
      Abstract: Publication date: Available online 1 July 2016
      Source:Accounting, Organizations and Society
      Author(s): Susan O’Leary
      The aim of this study is to investigate the rights-based approach to development and how its embedded promise of self-determination is enacted in the accountability relationships between NGOs and their beneficiaries. In doing so, the study seeks to highlight accountability as a process that enacts a specified promise. This occurs not simply in terms of promising to provide an account of conduct or behaviour; instead the promise can stem from moral responsibilities, ones which have transformational and societal implications, and initiate strategic choices (for example, appropriate accounting practices) regarding the enactment of this promise (Brown & Moore, 2001; Dubnick, 2005). This conceptualisation of accountability is proposed as particularly relevant in the context of rights-based NGOs as this development approach has important moral, societal and strategic implications for the manner in which NGOs are accountable to their beneficiaries. The study uses insights from transformative learning theory (Mezirow, 1978) to understand how the promise of self-determination is enacted in these accountability relationships. It presents two case studies of NGOs – RuralLife and Unison - who sought to transform their target communities into active, engaged and self-determined citizens with the support of grassroots accountability practices of monitoring and evaluation.

      PubDate: 2016-07-01T14:49:51Z
       
  • The interdiscursive appeal of risk matrices: Collective symbols,
           flexibility normalism and the interplay of ‘risk’ and
           ‘uncertainty’
    • Authors: Silvia Jordan; Hermann Mitterhofer; Lene Jørgensen
      Abstract: Publication date: Available online 14 May 2016
      Source:Accounting, Organizations and Society
      Author(s): Silvia Jordan, Hermann Mitterhofer, Lene Jørgensen
      In this paper, we investigate risk matrices as an increasingly popular technology of risk assessment and visualization. Drawing on governmentality studies and Jürgen Link's interdiscourse analysis, we analyze the interdiscursive character of risk matrices, the ways in which they appeal to a variety of users in different organizational contexts and disciplines and act as technologies that mediate between specialized and everyday discourses. We illustrate the interdiscursive appeal of risk matrices in terms of the ways in which they have been promoted as functional in different disciplines and application contexts, and we analyze the specific symbolism engaged by risk matrices in these different discursive contexts. Based on Link's interdiscourse theory, we argue that risk matrices ‘speak to’ the user and work as application templates for processes of identification through semantic connotations and analogies that go far beyond concerns with precise measurement and mathematically correct manipulation of risk-related data. Risk matrices become ‘understood’ and are powerful precisely because they point beyond the specific events and processes represented on the matrix. As such, the widespread appeal of risk matrices is fundamentally constituted through their symbolic connotations by means of which complex and potentially not well understood processes come to appear simple, imaginable and ‘manageable’. More broadly, Link's interdiscourse theory contributes a semantic analysis to governmentality studies in accounting. It draws attention to the semantic connotations and analogies by means of which visual technologies of government mediate between broader programmatic ideas and the practices of local users. Furthermore, this analysis contributes to the debate on the visual nature of calculative inscriptions, illustrating how specific visual elements of risk matrix inscriptions relate to their (inter-)discursive promotion and proliferation, and it discusses how ideals of ‘judgment’, in combination with ideals of algorithmic formulation, are at play in the promotion of calculative inscription devices.

      PubDate: 2016-05-14T09:15:15Z
      DOI: 10.1016/j.aos.2016.04.003
       
  • Relative reliability and the recognisable firm: Calculating goodwill
           impairment value
    • Authors: Jari Huikku; Jan Mouritsen; Hanna Silvola
      Abstract: Publication date: Available online 21 April 2016
      Source:Accounting, Organizations and Society
      Author(s): Jari Huikku, Jan Mouritsen, Hanna Silvola


      PubDate: 2016-04-22T11:21:46Z
      DOI: 10.1016/j.aos.2016.03.005
       
  • Cross-country evidence on the importance of Big Four auditors to equity
           pricing: The mediating role of legal institutions
    • Authors: Sadok El Ghoul; Omrane Guedhami; Jeffrey Pittman
      Abstract: Publication date: Available online 13 April 2016
      Source:Accounting, Organizations and Society
      Author(s): Sadok El Ghoul, Omrane Guedhami, Jeffrey Pittman
      We report large sample evidence on the importance of auditor choice to the ex ante cost of capital for public firms from 37 countries. In regressions that control for country, industry, and year fixed effects as well as other firm-level determinants, we find that corporate equity financing worldwide is cheaper when Big Four auditors monitor the financial reporting process, although this relation is weaker outside the U.S. where the implicit insurance coverage that auditors afford investors is much lower. Economically, our coefficient estimates imply that U.S. and non-U.S. public firms' cost of equity capital falls by, on average, 55 and 23 basis points, respectively, in the presence of a Big Four auditor. We also provide empirical support for the predictions that the equity pricing role of Big Four auditors is stronger in countries with better institutions governing investor protection and disclosure standards.

      PubDate: 2016-04-17T11:54:43Z
      DOI: 10.1016/j.aos.2016.03.002
       
 
 
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