Subjects -> BUSINESS AND ECONOMICS (Total: 3530 journals)
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HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 224)
Human Resource Management     Hybrid Journal   (Followers: 76)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 74)
Human Resource Management Journal     Hybrid Journal   (Followers: 72)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 50)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 45)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 43)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 26)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 25)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 23)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 23)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 22)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Personnel Review     Hybrid Journal   (Followers: 16)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
Public Personnel Management     Hybrid Journal   (Followers: 13)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
British Accounting Review     Hybrid Journal   (Followers: 12)
Advances in Accounting     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 3)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

Similar Journals
Journal Cover
Accounting Auditing & Accountability Journal
Journal Prestige (SJR): 1.71
Citation Impact (citeScore): 3
Number of Followers: 26  
 
Hybrid Journal Hybrid journal   * Containing 7 Open Access Open Access article(s) in this issue *
ISSN (Print) 0951-3574 - ISSN (Online) 1368-0668
Published by Emerald Homepage  [360 journals]
  • Artificializing accounting numbers: a sensemaking perspective in times of
           crisis

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      Authors: Nhung Thi Hong Hoang
      Abstract: The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis. This paper analyzes the implementation of a standardized budget model at a USA intergovernmental organization, by relying on a triangulation of data sources, including face-to-face interviews, direct observations, and archival documents. The organization faces one of the greatest crises it has ever experienced. An accounting team and a human resources team make sense differently the same reality–staffing. The sensemaking perspective framework is utilized to provide a theoretical structure for the analysis. The understudied organization undergoes constant evolution during the budgetary crisis; data reveal different forms of cues, which activate the sensemaking process, such as fading and compressed cues. Although compressed cues subsequently emerge, they play a more crucial role in managers' enactment than pre-existing fading cues. Artificializing accounting numbers refer to the social process of constructing compressed cues or artificial artifacts that are neither wrong nor right, neither soft nor hard and not useful for peoples' sensemaking but used to legitimize managers' strategic decisions. This artificializing process explains the people's resistance to policy implementation. Furthermore, the multiplicity of cues provides useful information for regulators and managers to understand uncertainty during a crisis. This study presents a rare case of an international third sector organization amid a budgetary crisis. Among few studies referring to numbers as sensemaking resources, this study focuses on the importance of systematic power and corporate power relative to the process of sensemaking.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-10-03
      DOI: 10.1108/AAAJ-08-2021-5424
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Green governmentality and climate change risk management: the case of a
           regulatory reform in Bangladesh

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      Authors: Tarek Rana , Alan Lowe , Md Saiful Azam
      Abstract: This study examines green investment reforms carried out in Bangladesh. The reform process curated significant changes by promoting green investment and fostering the adoption of risk management (RM) rationalities. This study’s focus is on revealing changes in behaviour and explaining how RM can act as an effective generator of climate change mitigation practices. Building on Foucault's concept of governmentality, the authors apply a “green governmentality” interpretive lens to analyse interviews and documentary evidence, adopting a qualitative case study approach. The authors explore how green governmentality generates RM rationalities and techniques to induce policies and practices within banks and financial institutions (FIs) for climate change mitigation purposes. The findings provide valuable insights into the reform process and influence of RM rationalities in the context of environmental concerns. The authors find that the reforms and creation of RM rationalities affect the management of climate mitigation practices within banks and FIs and identify the processes through which the RM techniques are transformed as climate concerns are emphasised. The authors illustrate green governmentality as persuasive strategies, which have generated specific ways of seeing climate change reality and new ways of inserting RM into organisational activities, through the green governmentality effects they created. These reforms made climate change actionable and governable through the production of RM rationalities, supported by accounting conceptualisations and processes. The insights from this study can assist with how we act upon questions of climate change from an RM perspective. Governments, policymakers and regulators who develop climate change-related laws, regulations and policies can draw on these insights to help foster green governmentality for climate change mitigation actions informed by RM practices. This study offers insights into how climate change is not simply a biophysical reality but a site of power-knowledge dynamics where RM rationalities are constructed, and accounting processes are transformed. The authors show the application of RM and accounting efforts to change investment practices and how changes were encouraged and promoted by using regulation as a persuasive force on knowledgeable subjects rather than a repressive or oppressive power. The analytic power of green governmentality can be applied to increase understanding of how RM rationality contribute to the creation of useful conceptualisations of climate change and provide insights into how organisations respond to green governmentality.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-29
      DOI: 10.1108/AAAJ-05-2021-5286
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • What counts as “good” qualitative accounting research'
           Researchers' perspectives on assessing and proving research quality

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      Authors: Ileana Steccolini
      Abstract: This study explores the everyday experiences of researchers in assessing their own and others' research, highlighting what “good” qualitative accounting research is from their perspectives. The analysis is based on interviews with accounting scholars from the UK, Germany, Italy, Spain and Australia, with diverse ethnic background and methodological preferences. Interviewees pointed to a plurality of practical, and to some extent tacit, ways in which they demonstrate and assess the quality of research, concerning “contribution”, “consistency” and “confidence”, with generalizability being seen as more controversial and difficult to attain. In general, interviewees highlighted the underlying ambiguity on what constitutes good research in the qualitative accounting community, contrasting it to the perceived stronger clarity to be found in the quantitative accounting community. This was seen as potentially strengthening the positions of “gatekeepers” in the accounting communities, and encouraging conformance and “signaling” behaviors, at the risk of hampering innovation. The main critical issues affecting qualitative research quality highlighted by interviewees concern the engagement with the world of practice, and with theory and literature, the importance of accounting for the analysis of qualitative data and for the messiness of the underlying process, and the implicit search for compliance with editors' and community's expectations and conventions. These findings suggest the need to continue debating how to assess the quality of qualitative research in everyday activities, and reflect on how to promote acceptance and openness to pluralism, in scientific communities, as well as in data collection, analysis, in the theorizing, and in connecting epistemology and methodology.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-21
      DOI: 10.1108/AAAJ-05-2022-5808
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Quaker accountability regimes: the case of the Richardson family
           networks, 1840–1914

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      Authors: Tom McLean , Tom McGovern , Richard Slack , Malcolm McLean
      Abstract: This paper aims to explore the development of the accountability ideals and practices of Quaker industrialists during the period 1840–1914. The research employs a case study approach and draws on the extensive archives of Quaker industrialists in the Richardson family networks, British Parliamentary Papers and the Religious Society of Friends together with relevant contemporary and current literature. Friends shed their position as Enemies of the State and obtained status and accountabilities undifferentiated from those of non-Quakers. The reciprocal influences of an increasingly complex business environment and radical changes in religious beliefs and practices combined to shift accountabilities from the Quaker Meeting House to newly established legal accountability mechanisms. Static Quaker organisation structures and accountability processes were ineffective in a rapidly changing world. Decision-making was susceptible to the domination of the large Richardson family networks in the Newcastle Meeting House. This research found no evidence of Quaker corporate social accountability through action in the Richardson family networks and it questions the validity of this concept. The motivations underlying Quakers’ personal philanthropy and social activism were multiple and complex, extending far beyond accountabilities driven by religious belief. This research has originality and value as a study of continuity and change in Quaker accountability regimes during a period that encompassed fundamental changes in Quakerism and its orthopraxy, and their business, social and political environments.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-21
      DOI: 10.1108/AAAJ-06-2018-3516
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Do accounting disclosures help or hinder individual donors’ trust repair
           after negative events'

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      Authors: Zhengqi Guo , Matthew Hall , Leona Wiegmann
      Abstract: This study aims to examine whether and how voluntary accounting disclosures can repair individual donors’ trust in a charity after negative events. The authors adopt a qualitative research approach and conduct 32 semi-structured interviews with active Australian individual donors, with a hypothetical vignette design. Hypothetical negative events and corresponding accounting disclosures are presented to participants during interviews. Three types of individual donors are identified based on their decision-making patterns after negative events and primary trust relations with a charity-reasoned donor (giving-decision based on their analysis of the situation, competence-based trust), generalist donors (giving-decision based on trust in the charitable sector, institution-based trust) and emotional donors (giving-decision based on feelings and emotions about the charity, integrity-based trust). The research suggests that accounting disclosures can repair trust damage for reasoned donors and support institution-based trust for generalist donors, but do not seem able to repair trust damage for emotional donors and can potentially damage trust further. Overall, the findings suggest that a one-size-fits-all approach to communicating with individual donors after negative events is not likely to be very effective in repairing trust. Instead, charities may need to adapt disclosures to their different types of individual donors. While prior accounting studies have largely focussed on how charity managers themselves grapple with accountability or how negative events impact charitable donations, the authors demonstrate how accounting disclosures can play different roles in the trust-repairing process for different types of individual donors.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-19
      DOI: 10.1108/AAAJ-08-2021-5409
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Principles-based risk regulatory reforms and management control practices:
           a field study

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      Authors: Habib Mahama , Tarek Rana , Timothy Marjoribanks , Mohamed Z. Elbashir
      Abstract: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management (RM) and management control practices in public sector organizations (PSOs). The principles-based regulation focuses on providing autonomy to PSOs while maintaining control over their actions without direct intervention. This resonates with Foucault's notion of how modern forms of governments operate. The research is informed by Foucault's concept of governmentality. The authors conducted a qualitative field study of an Australian PSO, gathering and analysing data from interviews, focus groups, and archival documents. The findings show the capillary modes by which principles-based risk regulatory regime penetrates and works with management control practices in pursuit of regulatory goals within the PSO the authors studied. In addition, the authors find that the principles-based approach (focusing on autonomy) and rules-based approach (focusing on control) are not opposites in kind and effect but rather, autonomy should be understood as a central pillar of control. Furthermore, the findings show how cultural controls and formal controls are not in conflict but are interconnected in RM practices, with cultural controls providing control architecture for RM and formal control translating the control architecture into routines. Finally, the study provides insights into how enterprise risk management (ERM) provides capabilities for and routinizes RM practices in a PSO and the management control systems (MCS) that enabled this to occur. The paper provides novel insights into how MCS are infiltrated, mobilized and deployed to enact principles-based risk regulatory reforms. These insights are useful for regulators, practitioners and researchers.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-14
      DOI: 10.1108/AAAJ-10-2020-4983
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The loopholes of algorithmic public services: an “intelligent”
           accountability research agenda

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      Authors: Enrico Bracci
      Abstract: Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion of AI offers several desirable benefits, caution and attention should be posed to the accountability of AI algorithm decision-making systems in the public sector. The purpose of this paper is to establish the main challenges that an AI algorithm might bring about to public service accountability. In doing so, the paper also delineates future avenues of investigation for scholars. This paper builds on previous literature and anecdotal cases of AI applications in public services, drawing on streams of literature from accounting, public administration and information technology ethics. Based on previous literature, the paper highlights the accountability gaps that AI can bring about and the possible countermeasures. The introduction of AI algorithms in public services modifies the chain of responsibility. This distributed responsibility requires an accountability governance, together with technical solutions, to meet multiple accountabilities and close the accountability gaps. The paper also delineates a research agenda for accounting scholars to make accountability more “intelligent”. The findings of the paper shed new light and perspective on how public service accountability in AI should be considered and addressed. The results developed in this paper will stimulate scholars to explore, also from an interdisciplinary perspective, the issues public service organizations are facing to make AI algorithms accountable.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-09
      DOI: 10.1108/AAAJ-06-2022-5856
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Prison break from financialization: the case of the PRI reporting
           and assessment framework

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      Authors: Diane-Laure Arjaliès , Daniela Laurel-Fois , Nicolas Mottis
      Abstract: This article seeks to unravel the mechanisms through which financial actors agreed upon a sustainability accounting standard without financializing social and environmental issues, i.e. assigning a monetary value to sustainability. The article examines the Reporting and Assessment Framework created by the United Nations Principles for Responsible Investment (UN-PRI), the leading reporting sustainability framework in the asset management industry. It relies on a longitudinal case study that draws upon interviews, participant observation, and archival data. The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of valorization – judging what is deemed of value – and a process of evaluation – agreeing on how to assess value. This valuation process was unfolded by creating the framework, thanks to two enabling conditions: the creation of non-prescriptive evaluative criteria that avoided financialization and the valuation support of an enabling organization. The article helps understand how an industry can encompass the diversity of motives and practices associated with the adoption of sustainability by its economic actors while suggesting a common framework to report on and assess those practices. It uncovers alternatives to the financialization process of sustainability accounting standards. The article also offers insights into the advantages and inconveniences of such a framework. The article enriches the literature in the sociology of valuation, financialization, and sustainability accounting.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-26
      DOI: 10.1108/AAAJ-02-2020-4439
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Debating accounting and sustainability: from incompatibility to
           rapprochement in the pursuit of corporate sustainability

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      Authors: Max Baker , Rob Gray , Stefan Schaltegger
      Abstract: This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental Accounting Project (CSEAP), was developed and championed by Rob Gray and calls for immediate radical structural change. The second one is called the Pragmatic Sustainability Management Accounting Project (PSMAP), championed by Stefan Schaltegger, and advocates for an entrepreneurial process of creating radical solutions in joint stakeholder collaboration over time. The paper is the culmination of a decade-long debate between Gray and Schaltegger as advocates of CSEAP and PSMAP, respectively. Specifically, the paper explores the differences and agreements between CSEAP and PSMAP on whether and how companies should pursue sustainability and the role of accounting in these efforts. The paper focusses on critical issues that exemplify the tension in their views: general goals, the role of structure and agency and how to creating change and transformation. The article contrasts CSEAP's uncompromising antagonising approach to accountability and fundamental systemic change with PSMAP's pragmatic approach to sustainability accounting with its management and entrepreneurship-orientated approach to change and unwavering support for transformative managers on the front lines. Despite their apparent differences, the paper also outlines areas of agreement between these two positions and how accounting and sustainability can move forward. The debate tries to reconcile language and conceptional differences in the social and environmental accounting (SEA) and sustainability management accounting (SMA) communities to reduce confusion in the research space over what sustainability is for organisations and what role accounting plays in this. The authors hope that the tension between the different positions outlined in this paper generates new insights and positions on the topic. While the two views explored in this paper are primarily incompatible, each generates implications for practice, research and education. Debates like this are crucial to moving from discursive disagreement to creating a tolerant and robust foundation for moving forward and achieving much-needed sustainable transitions in the economy and society. The authors offer shared understandings, points of continuing disagreement and alternative views on the nature of sustainability. The debate forges a bridge of understanding where both sides can learn from each other.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-24
      DOI: 10.1108/AAAJ-04-2022-5773
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Algorithmic accountability: robodebt and the making of welfare cheats

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      Authors: Mona Nikidehaghani , Jane Andrew , Corinne Cortese
      Abstract: The paper aims to investigate how accounting techniques, when embedded within data-driven public-sector management systems, mask and intensify the neoliberal ideological commitments of powerful state and corporate actors. The authors explore the role of accounting in the operationalisation of “instrumentarian power” (Zuboff, 2019) – a new form of power that mobilises ubiquitous digital instrumentation to ensure that algorithmic architectures can tune, herd and modify behaviour. The authors employ a qualitative archival analysis of publicly available data related to the automation of welfare-policing systems to explore the role of accounting in advancing instrumentarian power. In exploring the automation of Australia's welfare debt recovery system (Robodebt), this paper examines a new algorithmic accountability that has emerged at the interface of government, technology and accounting. The authors show that accounting supports both the rise of instrumentarian power and the intensification of neoliberal ideals when buried within algorithms. In focusing on Robodebt, the authors show how the algorithmic reconfiguration of accountability within the welfare system intensified the inequalities that welfare recipients experienced. Furthermore, the authors show that, despite its apparent failure, it worked to modify welfare recipients' behaviour to align with the neoliberal ideals of “self-management” and “individual responsibility”. This paper addresses Agostino, Saliterer and Steccolini's (2021) call to investigate the relationship between accounting, digital innovations and the lived experience of vulnerable people. To anchor this, the authors show how algorithms work to mask the accounting assumptions that underpin them and assert that this, in turn, recasts accountability relationships. When accounting is embedded in algorithms, the ideological potency of calculations can be obscured, and when applied within technologies that affect vulnerable people, they can intensify already substantial inequalities.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-22
      DOI: 10.1108/AAAJ-02-2022-5666
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • “On duty in pursuit of the natives”: accounting and truth-telling
           about Australia's frontier wars

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      Authors: Nicole Sutton
      Abstract: This paper considers how archival accounting records may support truth-telling about past atrocities during Australia's frontier wars. The study examines two colonial accounting records – military muster payrolls and the ledger statements of a local tax fund – used during the British's punitive expeditions against the Aboriginal peoples of Sydney in 1816. The accounting records reveal new information about the full scale of the campaign, the degree to which the violence was formally endorsed and acts of Aboriginal resistance. However, much of the human toll of the campaign remains obscured by the highly structured, monetary lens of financial records authored and archived by the British colonial regime. Australia's First Nations have called for greater truth-telling about the frontier wars to enable meaningful reconciliation and political recognition of Indigenous sovereignty. This study highlights the potential role of accounting records as a resource for contemporary truth-telling processes. The study contributes to the literature about the dark history of accounting by explicating genre features in the content, form and context of archival accounting records, which can both render past atrocities more visible as well as perpetrate invisibilities, ambiguities and silences.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-18
      DOI: 10.1108/AAAJ-07-2020-4710
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The COVID-19 pandemic: opportunity or challenge for climate change risk
           disclosure'

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      Authors: Walid Ben-Amar , Breeda Comyns , Isabelle Martinez
      Abstract: The purpose of this paper is to reflect on how climate change risk reporting might evolve in various world regions in the post COVID-19 pandemic era. Using a multiple-case study approach and adopting an institutional theory lens, we assess whether the pandemic is likely to strengthen or weaken institutional pressures for climate change risk disclosures and predict how climate-related risk reporting will evolve post-pandemic. The authors find that climate change risk reporting is likely to evolve differently according to geographical location. The authors predict that disclosure levels will increase in regions with ambitious climate policy and where economic stimulus packages support sustainable economic recovery. Where there has been a weakening of environmental commitments and economic stimulus packages support resource intensive business, climate change risk reporting will stagnate or even decline. The authors discuss the scenarios for climate change risk reporting expected to play out in different parts of the world. The authors contribute to the nascent literature on climate change risk disclosure and identify future directions in the wake of the COVID-19 pandemic.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-05
      DOI: 10.1108/AAAJ-08-2020-4805
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Disputed interpretations and active strategies of resistance during
           an audit regulatory debate

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      Authors: Michael Harber , Grietjie Verhoef , Charl de Villiers
      Abstract: The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their use of “strategies of resistance” to achieve their intended outcomes. A qualitative analysis is performed of the discourse in a South African audit regulatory debate, set within the country's unique political and historical context. The analysis is informed by the theoretical construct of a “regulatory space” and an established typology of strategic responses to institutional pressures. The study’s findings show how resistance to regulatory intentions from influential actors, notably the Big 4 firms, was dispelled. This was achieved by the regulator securing oversight independence, co-opting political support, shortening the debate timeline and unilaterally revising the interpretation of its statutory mandate. The regulator successfully incorporated race equality into its interpretation of how the public interest is advanced (in addition to audit quality). The social legitimacy of the Big 4 was then further undermined. The debate was highly contentious and unproductive and likely contributed to overall societal concerns regarding the legitimacy of, and the value ascribed to, the audit function. A deeper appreciation of vested interests and differing interpretations of key concepts and regulatory logic could help to promote a less combative regulatory environment, in the interest of enhanced audit quality and the sustainability and legitimacy of the audit profession. The context provides an example, contrary to that observed in many jurisdictions, where the Big 4 fail to actively resist or even dilute significant regulatory reform. Furthermore, the findings indicate that traditional conceptions of what it means to serve “the public interest” may be evolving in favour of a more liberal social democratic interpretation.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-05
      DOI: 10.1108/AAAJ-12-2020-5049
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Enhancing value in healthcare: towards a trans-disciplinary approach

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      Authors: William Maguire , Lyn Murphy
      Abstract: The purpose of this paper is to suggest how decision-makers may work towards a broader perspective on value than that expressed in financial economics-based accounting terms to enhance value in healthcare. The authors review published academic research and reports on practice across a range of disciplines. The authors find that while value is a multidimensional concept, which is open to perceptions that differ across stakeholders in healthcare, financial economics-based accounting is essentially mono-disciplinary and dominates decisions. Enhancing value in health is a wicked problem, and a trans-disciplinary approach has the potential to enable decision-makers to enhance value. The suggest that a trans-disciplinary approach, which dissolves disciplinary boundaries, is capable of enabling decision-makers to work towards understanding and enhancing value by fostering awareness of stakeholders' perceptions of value. A critical caveat is that a trans-disciplinary approach does not guarantee ready-made or immediate solutions; it does, however, offer the means to struggle towards a destination which may be continually shifting. This study highlights the importance of a broader understanding of the concept of value than that implied by financial economics-based accounting and recognises the perceptions of stakeholders. It explores the inter-relationship among “the view from nowhere”, wicked problems and trans-disciplinarity and recommends a trans-disciplinary approach with a view to enhancing value in that broader sense. In this way, it contributes to the accounting literature, which has previously paid little attention to some of these aspects.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-28
      DOI: 10.1108/AAAJ-06-2016-2596
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Positioning Prem Sikka’s academic activism in the third space

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      Authors: Grant Samkin
      Abstract: This paper applies Bhabha’s concept of the third space to frame an understanding of Prem Sikka’s use of digital media to bridge the academic–activist binary. In doing this, the paper makes two contributions. First, it conceptualises Sikka’s engagement, and second, through the lens of the third space, it analyses it to establish whether, in the era of the neoliberal corporatised university, public intervention has the potential to generate new perspectives and new knowledge. Sikka’s articles and blogs for the period 20 February 2002 to 15 April 2020 were analysed using Leximancer, a textual analysis software programme that displays the output visually. A discriminant analysis was used to identify where each year of the study is situated in the overall semantic analysis. Netnography, the examination of archived published texts, was then used to analyse the responses by members of the public, academics, accountants and auditors, tax experts, policy makers and regulators to Sikka’s digital media engagement. As a third space practitioner, Sikka has overcome some of the shortcomings associated with academic research to challenge the activities of professional accounting firms, regulatory bodies and multinational corporations. Through extending the boundaries of accounting and accountability, he has facilitated new radical alliances aiming to create a just and equitable society. The paper also finds that by opening up a third space of engagement, academic activists’ work can play an essential part in social transformation and emancipatory change framed in terms of social justice and equity. This is one of the few papers to provide an in-depth examination of the activities of an accounting activist over twenty years.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-24
      DOI: 10.1108/AAAJ-04-2022-5749
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Coordination in a not-for-profit organisation during the COVID-19
           pandemic: organisational sensemaking during planning meetings

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      Authors: Ralph Kober , Paul J. Thambar
      Abstract: The authors examine how a not-for-profit organisation (NPO) coordinates NPO's actions during the coronavirus disease 2019 (COVID-19) global pandemic to remain focussed on strategic and operational goals. The authors conducted a live case study of an NPO as the crises caused by the COVID-19 pandemic unfolded. Drawing on a sensemaking perspective that incorporates sensegiving, the authors develop a framework of five types of organisational sensemaking. The authors analyse weekly planning meetings during which managers discussed past performance, forecast performance and the forecast duration of current cash reserves. The authors show how three of the five types of organisational sensemaking helped to coordinate actions. The authors highlight how accounting information triggers organisational sensemaking processes; but depending on the type of organisational sensemaking, accounting information has little further role. The authors also show that the stability of decisions depends on the types of organisational sensemaking. The authors show how coordination as a management control practice is enabled by organisational sensemaking within an NPO during a crisis. Organisational sensemaking enabled the agreement of actions, which enabled coordination. Accounting practices provided trigger mechanisms to facilitate organisational sensemaking. Since this study is the first to examine sensemaking processes and accounting practices in coordination in an NPO in a pandemic, the authors contribute to the limited research on NPOs during crises and on the management control practice of coordination. The authors extend the accounting literature on sensemaking by showing that, whilst accounting triggers organisational sensemaking, accounting is only implicated in one type of organisational sensemaking and by revealing the different outcomes of the different types of organisational sensemaking.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-24
      DOI: 10.1108/AAAJ-08-2021-5408
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Playing to the audience' Multilevel interactions between stakeholders
           and institutions around CSR in Bangladesh

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      Authors: Taposh Roy , Jon Burchell , Joanne Cook
      Abstract: While corporate social responsibility (CSR) research and practice has expanded and evolved rapidly in recent years, little is known about how MNC subsidiaries develop their CSR strategies and how they reconcile global and local demands and pressures from both institutions and stakeholders. The paper aims to understand how institutions and stakeholder pressures interact at both national and international levels and how these interactions shape MNC subsidiaries' CSR in Bangladesh. Multiple case studies were used to investigate the CSR practices of 10 MNC subsidiaries operating in Bangladesh. To collect data, twenty-one semi-structured interviews were conducted. For supplementing primary data, secondary data from annual reports and websites were collected. The article demonstrates that the practice of CSR in Bangladesh is a result of pressures exerted by parent companies, international institutions and international stakeholders. The article reveals how lack of pressure from local stakeholders and institutions enables subsidiaries to gain traction and use their agency to apply globalised CSR conceptualisations not necessarily applicable to the localised context. The study has synthesised existing approaches to develop a multilevel framework for understanding how the intricate interactions between institutions and stakeholders from different levels (i.e. national and international levels) determine the trajectory of CSR adopted by subsidiaries in developing countries. This interaction undoubtedly plays a key role in determining the types of CSR strategy being enacted, the potential agency of different actors to shape change and the extent to which such pressures are likely to lead to CSR strategies that actually reflect and respond to the needs of local stakeholders.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-15
      DOI: 10.1108/AAAJ-11-2019-4229
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Envisioning legitimacy: visual dimensions of NGO annual reports

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      Authors: Alpa Dhanani , Denis Kennedy
      Abstract: This paper explores the communication of legitimacy in the annual reports of non-governmental organizations (NGOs), focusing specifically on the function of images. The visual mode of discourse and meaning construction has to date only scarcely been explored in legitimacy research, especially in the NGO context. Distinguishing between normative, regulatory, cognitive and outcome legitimacy, the paper inquires into the kinds of legitimacy that NGOs communicate to their constituents and the claims that predominate. Turning to research on impression management, the paper explores whether and how organizations use images as symbolic mechanisms of legitimacy. Finally, the paper considers the socio-cultural implications of these legitimation strategies for beneficiary groups, donor communities and the organizations themselves. A qualitative content analysis of images in the reports of the eight influential members of the US-based Global Emergency Response Coalition confirms the widespread presence of legitimacy claims in NGO visual communications, with normative (especially need) and output (especially implementation) categories predominating. However, these practices are potentially contradictory; measures to increase legitimacy to and of donors result in forms of beneficiary exclusion and reduction. Strategies of impression management, namely self-promotion, ingratiation and exemplification, appear to shape these NGO representative logics. The results of this study extend prior research into legitimacy, legitimation and impression management in and beyond the non-governmental sector by differentiating among categories of legitimacy and incorporating images as the object of analysis. In this capacity, they also support and augment the emerging literature on imagery use in NGO annual reports.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-14
      DOI: 10.1108/AAAJ-01-2020-4377
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Resisting accounting in the name of discipline

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      Authors: Ludivine Perray-Redslob , Jeremy Morales
      Abstract: This paper examines micro-practices of resistance to understand how they influence accounting. A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance. The study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information. The study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management. While previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-06
      DOI: 10.1108/AAAJ-01-2021-5092
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A car wash: post-truth politics, Petrobras and ethics of the real

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      Authors: Barbara d.L. Voss , David B. Carter , Rebecca Warren
      Abstract: The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity to understand how different depictions of similar events can emerge. The authors depict Petrobras' corporate social responsibility (CSR) disclosures during the period of corruption juxtaposed against the Brazilian Federal Police investigation (the Lava Jato/Car Wash Operation) and Petrobras' response to the allegations of institutional corruption. The data set consisted of 56 Petrobras reports including Annual Reports, Financial Statements, Sustainability Reports and Form 20-Fs from 2004 to 2017, information disclosed by the Brazilian Federal Police concerning the Lava Jato Operation and media reports concerning Petrobras and the corruption scandal. The paper employs a discourse analysis approach to depict and interpret the accounts. Through examining the connection between ontic accounts and ontological presuppositions, the authors illustrate a post-truth logic underpinning accounting, due to the interpretive, contestable and contingent nature of accounting information. Consequently, the authors turn to the “ethics of the real” as a response, as citizen subjects must be cautious in how they approach accounting and CSR disclosures. Rather than relying on simplistic true/false dualities, the authors argue that the “ethics of the real” provides a courageous position for citizen subjects to interrogate the organisation by recognising the role of discourse and disclosure expectations on organisations in a post-truth environment. The study also illustrates how competing, contingent accounts of the same timeframe and events can emerge.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-26
      DOI: 10.1108/AAAJ-03-2020-4460
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Impact valuations in social finance: emic and polyvocal stakeholder
           accounts

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      Authors: Kate Ruff , Pier-Luc Nappert , Cameron Graham
      Abstract: This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact. The paper used the content analysis of an online discussion forum where experts discussed impact valuation approaches. Many experts seek impact valuations that take into account the experiences of those whose lives are most affected. Ideally, these accounts need to be emic to (in the language of) those stakeholders, and polyvocal (representing many different stakeholders' voices). However, these experts also seek to effect systemic change by encouraging mainstream financial markets to use social and environmental valuations in their decision-making. These experts consider full plurality too complex to be useable by financial markets, so the experts argue in favor of etic valuations (stated in the language of investors), to appeal to mainstream finance, while endeavoring nonetheless to represent multiple stakeholders' voices. The authors identify two discursive strategies used to resolve this tension: effacing of differences between diverse stakeholders, and overstating the universality of money as a common language. The terms emic and polyvocal provide experts with nuanced ways to understand “stakeholder voice.” The authors hope these nuances inspire new insights and strategies and help the community with their goal of bridging to mainstream finance. The paper presents a theoretical framework for describing plurality in impact valuations and examines the challenges of bridging from social finance, which seeks to give voice and representation to those whose lives are most affected, to mainstream finance.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-10
      DOI: 10.1108/AAAJ-01-2021-5081
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Competing institutional logics and power dynamics in Islamic financial
           reporting standardisation projects

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      Authors: Ahmad Abras , Kelum Jayasinghe
      Abstract: This paper examines the historical evolvement of competing institutional logics (i.e. religion, profession, state, market and community) underpinning Islamic accounting standardisation projects and power relations between internal actors representing these logics. The paper adopts a case-study approach and analyses two Islamic accounting standardisation projects implemented at the national and international levels. Documentary review and semi-structured interviews are used for data collection. Analysis is informed by the “Institutional Logics Perspective” and Bourdieu's notion of “power as capital in a field”. Research findings illustrate how some local actors pre-dispose themselves in promoting strict compliance to IFRS, while others endeavour to ensure compliance to “Islamic Sharia requirements” in financial reporting. In this power dynamic, there is an ongoing “constructive resistance” actively exerted by the latter group against the former, preserving the existence of religion-based reporting demands in Islamic accounting standardisation approaches. The paper also highlights chronological “dynamic” accounts that explain the evolvement of institutional logics prevailing in these projects over different historical stages at both national and international levels. This paper's findings contrast and challenge the existing assumption that the “epistemic community” promoting IFRS agenda always faces “passive responses” from local actors. Moreover, the paper's offering of a dynamic view to institutional logic mapping extends the previously used “static analyses” of logics prevailing in Islamic accounting standardisation projects.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-10
      DOI: 10.1108/AAAJ-03-2020-4487
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • From the abacus to enterprise resource planning: is blockchain the next
           big accounting tool'

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      Authors: D. Dulani Jayasuriya , Alexandra Sims
      Abstract: This study conducts a systematic review using 452 academic and industry articles from an initial set of 60,899 records obtained by 3 databases from 2012 to 2020. The authors compare and contrast blockchains with existing legacy systems. The authors identify existing regulation, accounting standards, guidelines and potential amendments in under-explored areas such as taxation, accounting treatment of crypto-assets/liabilities and detailed auditing procedures. The study aims to highlight the trends, differences and gaps between academic and industry literature. The authors provide a behavioral, social, cultural, organizational, regulatory, ethical, accountability and managerial perspectives of blockchain adoption in accounting. Finally, the study develops two adoption frameworks. The authors' study follows (Moher et al., 2009) and (Briner and Denyer, 2012) methodology to conduct the systematic review and the steps are mentioned below. The authors construct a final sample of 452 from a preliminary search of three multi-disciplinary databases from 2012 to 2020. First, the authors motivate the review and formulate the research questions. Second, the authors aggregate relevant literature from both industry and academia and implement quality assessments. Third, the authors analyze the literature and construct the final sample of articles. Fourth, the authors conducted textual analysis, keyword frequencies and identify gaps, trends and similarities between academic and industry literature and develop the authors' frameworks The authors identify 3 (ABDC, B and A* ranked) journals as publishing top article numbers with the highest article count for 2017 with 96 articles in academia and 2019 for the industry with 21 articles. Second-highest publications for academia occur in 2018 with 77 followed by, whereas in the industry, publications occur in the year 2016 with 16 articles. Two co-authors appear most popular with 103 articles. Word clouds, a mind map and article theme counts are used to identify nine key research clusters: data management, financial applications, sustainability, accounting and auditing, business and industrial, education, governance, privacy/security and disruptive technology. Systematic reviews can have selection biases mainly due to search and selection criteria distortions when constructing the final sample of articles. The authors address selection bias by refining our search keyword combinations by using different permutations and using keywords from articles already collected. The authors employ three databases and review the reference list of articles collected to add more articles that may have been missed into our sample. In addition, to avoid inconsistent coding of domains/themes and interpretations, the authors carefully review our domain identifications and all our analysis twice independently using two research assistants to obtain the same conclusions. The authors' unique contributions include reviewing additional papers, differentiating between industry, academic articles, common trends and gaps in much scattered prior literature. The authors identify existing accounting standards, guidelines, limitations and possible amendments required in future for blockchain adoption in accounting in taxation, accounting treatment of crypto-assets/liabilities and detailed audit procedures. Blockchains are compared with legacy accounting technologies and two frameworks for adoption developed. The authors' results could impact the understanding of existing regulation, accounting standards, future amendments, areas requiring clarity and future collaborative research between academia and industry across multi-disciplines. Practical implications to academics, professional bodies, regulators and industry practitioners exist. The authors' study identifies significant implications on organizations, environment, culture and society in general. The authors identify that social engagement projects may be easily initiated and implemented with decentralized accounting information systems. Transparency and efficiency would change organization culture, ways accountants and even employees interact with each other and community. Anonymity in blockchains can be used for criminal activities. Coding of negative social dynamics to smart contracts may persist. Transparency of personally identifiable information may place individuals at risk. Regulation and standards would need to identify equity, ethics in blockchains which notwithstanding energy consumption, and could enable environmental protection increasing societal sustainability. To the authors' knowledge, this is the first study that compares academic and industry literature of 452 articles to identify gaps and similarities from 2012 to 2020 using three multi-disciplinary databases. The authors' study is the first study to in detail existing accounting standards, unclear areas, future amendments for International Financial Reporting Standards (IFRS) standards on taxation, financial reporting and all aspects of auditing procedures. The authors further categorize prior literature into these key areas and develop two frameworks (DAERPS and DAIS) that are linked to our review results and prior literature. The authors identify the impact of blockchain adoption on key stakeholders, regulation, society, culture, organization, accountability and ethics.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-06
      DOI: 10.1108/AAAJ-08-2020-4718
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Self, ethics, morality and accountability: a case of a public
           university

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      Authors: Kate Thuy Mai , Zahirul Hoque
      Abstract: This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process. Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings and examination of archival documents. The authors found that individuals experience conflicting ethical and moral values when they rely on their self-knowledge of accountability (the ability to self-account) in their account giving and judging in the university's formal academic performance evaluation process. In addition, the authors found that when individuals want to provide the best account to the account demander, their understanding of their ability to self-account and the formal organisational accountability process influence their views on what authentic account giving means. As a result, enhanced ethics-to-others has the potential to be an ethical burden and may not lead to authentic or beyond minimum accounting of “self”. Yet, in the Vietnamese socio-cultural and political context within which the university operates, and in the situation of ethical and moral conflicts in self-accountability, the authors found evidence of individuals' self-accountability behaviours that is based on the co-existence of a sense of responsibility to others and self-knowledge of the limits of accountability. Although this study was limited to one Vietnamese public university, its findings enhance the knowledge about how individual ethical and moral values, self-knowledge of the limits of accountability and the formal organisational accountability process connect with each other in the socio-cultural and political context within which an organisation operates. The study highlights the role of the context of local socio-cultural norms and values and of physical social interaction in developing the sense of connection to others, which influences the way individuals' ethical and moral values are mobilised to shape account-giving and judging behaviours. The emphasis on the role of the sense of connection to others on personal accountability and the emphasis on physical, face-to-face interaction in developing sense of connection to others leads to an interesting issue regarding the sense of connection in the virtual social interaction setting, which has become increasingly popular globally, especially during and after the COVID-19 pandemic, and its implication for the use of personal ethical and moral values in organisational accountability practices. Adding to the conversation on how a formal organisational accountability process can be effective, this study identified (1) the unpredictable outcomes of using ethics as rules for accountability practices due to potentially conflicting ethical values; (2) the diverse understandings of self-accounting, leading to different ideas of authentic accounting; and (3) the possibility of moral accountability behaviours based on the co-existence of a sense of connection to others and an understanding of the limits of accountability.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-05
      DOI: 10.1108/AAAJ-04-2020-4504
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The anatomy of tragedy: Starbucks as a politics of displacement

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      Authors: David B. Carter , Rebecca Warren , Anne Steinhoff
      Abstract: This paper examines the 2012–2013 Starbucks tax crisis in the United Kingdom (UK) as an anatomy of tragedy. The tragedy in relation to Starbucks is the displacement of an opportunity to examine the relationship between financial capital and national capitalisms. The paper illustrates how the crisis displaced opportunities for substantive critique concerning financial capital, national capitalisms, multinationals, taxation and society. As a critical, discursive intervention, the paper examines how rhetoric was employed in 157 media articles published in six UK newspapers and on two news portals (both in print and online). The paper employs rhetorical redescription to the document archive, presenting the finding and analysis as a play in the style of an Aristotelian tragedy. Analysis of the Starbucks approach to transfer pricing identifies misunderstandings of accounting, taxation transfer pricing, and ‘‘resolution” and how the media's construction of Starbucks as immoral, anti-British, potentially illegal operated to confuse the politics. The effect of these misunderstandings and confusion was to take attention away from a politics concerning financial capital valorisation and national capitalisms (jurisdictions raising tax revenue for government spending and social services). First, the paper explores the politics of displacement to illustrate the metonymic concealment of the primary identity of the political. Second, Aristotelian tragedy is employed to study and present methods of displacement. Third, the empirics are depicted in a dramatic format to illustrate how rhetorical interventions by the media and actors displaced the political focus away from financial capital and national capitalisms.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-02
      DOI: 10.1108/AAAJ-08-2015-2169
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • (Dys)functionality of intentions or outcomes' Performance
           funding of Danish schools

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      Authors: Morten Lund Poulsen , Per Nikolaj Bukh , Karina Skovvang Christensen
      Abstract: This paper studies how performance funding of education is perceived by principals, teachers and administrative staff and management. The dysfunctionality of performance measures often reflects how the measures prevent an organisation from achieving its goals. This paper proposes that perceptions of dysfunctionality can be analysed by separating the perceptions of the programme's intentions, of the school-level actions and of the outcomes for students. Following a qualitative methodology, semi-structured interviews were conducted with teachers, school management, staff specialists and top management in a large Danish municipality when outcome-based funding was introduced. The performance-funding programme affected teaching by changing educational priorities. Different perceptions of the (dys)functionality of intentions, actions and outcomes fuelled diverging responses. Although the performance measure was generally considered incomplete, interviewees' perceptions of the financial incentivisation and the dysfunctionality of actions depended on interpretations of the incentivisation and student-related outcomes of the programme. Dysfunctionality can be contested; the interpretations of the intention of a performance-funding programme affect the perceived dysfunctionality of reactions. Both technical characteristics of funding schemes and administrators' and principals' mediating roles are essential for the consequences of performance funding. The paper examines conditions for dysfunctionality of performance measures. We demonstrate that actions can be perceived as dysfunctional because of a measurement's intentions, actions themselves and the actions' outcomes. Further, the paper illustrates how the reception of performance funding depends on how consequences are enacted based on educators' interpretations of the (dys)functionality of intentions, actions and outcomes.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-04-26
      DOI: 10.1108/AAAJ-12-2020-5034
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Critical race theory, counter-accounting, and the emancipatory potential
           of counter-stories

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      Authors: Erin Jade Twyford , Farzana Aman Tanima , Sendirella George
      Abstract: In this paper, the authors explore racialisation through human-centric counter-accounts (counter-stories) to bring together critical race theory (CRT) and counter-accounting. The authors utilise CRT to demonstrate the emancipatory role of counter-stories in (re)telling racialized narratives, specifically the narrative of asylum seekers who arrive by sea and are subjected to the inhumane and oppressive nature of the Australian government's policy of offshore immigration detention. Counter-stories, as tools of accountability, can make visible oppressive forces and the hidden practices of racialized social practices and norms. This paper emphasises that we are not in a post-racial world, and racialisation remains a fundamental challenge. We must continue to refute race as an ontological truth and strive to provide a platform for counter-stories that can spark or drive social change. This requires allies, including academics, to give that platform, support their plight, and offer avenues for change. The authors introduce CRT as a theoretical tool for examining racialisation, opening space for a more critical confluence of accounting and race with potentially wide-reaching implications for our discipline. The paper also contributes to the limited accounting literature concerning asylum seekers, particularly in the use of counter-stories that offer a way of refuting, or challenging, the majoritarian/dominant narratives around asylum-seeking.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-04-14
      DOI: 10.1108/AAAJ-12-2020-5035
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Digital transformation and accountants as advisors

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      Authors: Ogan Yigitbasioglu , Peter Green , May-Yin Decca Cheung
      Abstract: The purpose of this study is to explore the role of accountants as advisors in professional services firms (PSFs), and it examines the impact of digital transformation on the work, knowledge and skills of accountants in their role as advisors in PSFs. Data were collected using semi-structured interviews predominantly with partners in Australian PSFs, including the Big4 and directors of professional accounting bodies. The findings show that accountants as advisors fill a critical role in PSFs as they represent substantial human capital for such firms. Accountants as advisors are a valuable strategic resource because of their unique capabilities in combining generic human capital with digital human capital and social capital resources. Some differences between the Big4 and non-Big4 were found in terms of services offered that were attributable to the respective industry foci and resource availability. The findings have broader implications for both the accounting profession and the education sector in terms of providing a better, and more overt, understanding of what the future holds for the accounting profession and the relevant knowledge and skills required. Also, recruiters and managers at PSFs are likely to benefit from the findings. Evidence from PSFs provides insights into an evolutionary path for the accounting profession, and the knowledge and skills accountants need to work in that increasingly competitive domain, due to digital transformation.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-04-12
      DOI: 10.1108/AAAJ-02-2019-3894
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Consequences of CSR reporting regulations worldwide: a review and research
           agenda

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      Authors: Abdifatah Ahmed Haji , Paul Coram , Indrit Troshani
      Abstract: This study reviews research that examines economic and behavioural consequences of CSR reporting regulations. Specifically, the authors evaluate the impact of CSR reporting regulations on (1) reporting quality, (2) capital-markets and (3) firm behaviour. The authors first describe the stated objectives and enforcement level of CSR reporting regulations around the world. Second, the authors review over 130 archival studies in accounting, finance, economics, law and management that examine consequences of the regulations. The stated objectives and enforcement of CSR reporting regulations vary considerably across countries. Empirical research finds no significant changes in reporting quality and generally concludes that CSR reporting continues to be ceremonial rather than substantive after the regulations – consistent with corporate legitimation and “greenwashing” views. In contrast, growing evidence shows both positive and negative capital-market and real effects of the regulations. Overall, the findings from this review indicate that, on balance, there remains a significant number of questions on the net effects of CSR reporting regulations. The authors offer a comprehensive review of the literature examining consequences of CSR reporting regulations. The authors identify apparent tensions in studies assessing different outcomes after the regulations: between symbolic reporting and positive capital-market outcomes; between profitability and CSR; and between CSR and the welfare of non-shareholder groups. Additionally, we highlight differences in the scope and stated objectives of CSR regulations across countries, with the regulations often reflecting socio-economic development and national interests of implementing countries. Collectively, our review indicates that institutional details are crucial when considering the design or consequences of CSR reporting regulations and/or standards.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-04-07
      DOI: 10.1108/AAAJ-05-2020-4571
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • “Materiality is …”: sensemaking and sensegiving through
           storytelling

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      Authors: Rebecca Bolt , Helen Tregidga
      Abstract: The purpose of this paper is to explore the role and implications of storytelling and narrative as a means of making sense of, and giving sense to, the ambiguous concept of materiality. The use of stories was “discovered” through the authors' attempts to “make sense” of data from 16 interviews with participants from the financial and nonfinancial reporting and assurance contexts. The authors analyse the participants' use of stories through a sensemaking/sensegiving lens. While participants struggle to define what materiality is, they are able to tell “stories” about materiality in action. The authors find stories are a key vehicle through which participants make sense of and give sense to materiality, for themselves and (an)other. Participants tell three types of stories in sensemaking/sensegiving processes: the lived, the adopted and the hypothetical. The authors further identify “rehearsed” and “ongoing” narratives, which take any of the three story types. The use of stories to make and give sense to materiality reveals a disconnect between the static, technical definitions of materiality currently favoured by standard setters and guidance providers, and the creative authoring processes the participants employ. The authors argue for a move towards the use of stories and narratives about materiality in standard setting, specifically “materiality in action”, which the findings suggest may assist in creating shared understandings of the ambiguous concept. While previous research considers what materiality means within financial and nonfinancial reporting and assurance contexts, the authors empirically analyse how people understand and make sense/give sense to materiality. The authors also contribute to the use of sensemaking/sensegiving processes within the accounting literature.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-03-23
      DOI: 10.1108/AAAJ-06-2021-5314
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Professional judgement in accounting and Aristotelian practical wisdom

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      Authors: Andrew West , Sherrena Buckby
      Abstract: Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to the ethical failure at Carillion plc in 2018. This includes an examination of how these concepts are similar and how they differ and a reconceptualisation of professional judgement in Aristotelian terms. The conventional understanding of professional judgement is articulated with reference to accounting standards, professional accounting institutions and academic research. This is compared to Aristotelian practical wisdom, as presented in the Nicomachean Ethics. Both of these conceptualisations are analysed with reference to the failure of Carillion plc. Some similarities as well as significant differences between the conventional conceptualisation of professional judgement and Aristotelian practical wisdom are identified. Application to the accounting failure of Carillion plc shows how an Aristotelian reconceptualisation of professional judgement, as an ethical concept, provides a more adequate understanding of unethical accounting behaviour. The analysis identifies aspects of professional judgement in accounting that have not previously been explored empirically, but which nevertheless have empirical support in other domains. Professional judgement is reconceptualised in ethical terms, which informs how professional bodies and firms should conceive and apply this concept. Although there has been research on judgement informed by psychology, there has been little research linking judgement and wisdom in an accounting context. This paper utilises a philosophically informed perspective on wisdom to reconceptualise professional judgement in a way that provides a more adequate understanding of ethical failures.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-03-22
      DOI: 10.1108/AAAJ-09-2020-4949
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Indigenous practices of accounting on the ground: a Bourdieusian
           perspective

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      Authors: Peni Fukofuka , Matthew Scobie , Glenn Finau
      Abstract: This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform. Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective. By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance. Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-03-17
      DOI: 10.1108/AAAJ-11-2021-5529
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Hybridity in a hotel chain: designing a package of controls
           to sustain a hybrid mission

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      Authors: Lies Bouten , Sophie Hoozée
      Abstract: While prior control studies typically focus on organizations with an instrumental approach to corporate sustainability, this study concentrates on organizations with an integrative approach, as the latter is needed to address the grand challenge of sustainable development. As such organizations do not single out the financial objective as the dominant one, they pursue a hybrid mission. This study investigates how a control package can be designed that ensures the persistence of such a hybrid mission. A case study is undertaken at a luxury hotel chain in which a financial and an environmental objective are continuously balanced. Self-determination theory is used to substantiate insights into how psychological need-supportive controls can be designed at all organizational levels. This study highlights how controls are not only needed to direct staff behaviour towards the environmental objective but also to ensure that staff at all organizational levels prioritize the objectives in such way that the hybrid mission can be sustained. Besides structural differentiation and centralization of decision-making, the case organization designed need-supportive controls to foster staff's internalization of the environmental objective and value as well as of the integrative approach. As the need-supportive socialization process fostered staff's integration of the environmental value, this study highlights the transformational potential of controls. This study provides a unique account of a control package directing staff behaviour towards the balancing of multiple objectives.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-03-09
      DOI: 10.1108/AAAJ-06-2020-4622
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Boundary work at the margins of politics and auditing: rationalising
           advertising probity in Ontario

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      Authors: Paul Andon , Clinton Free , Vaughan Radcliffe , Mitchell Stein
      Abstract: The authors examine how political players attempt to rationalise arguments for and against the expansion of auditing into governmental affairs, and how state audit authorities respond to politically motivated boundary work. This study is motivated by growing evidence of political involvement in attempts to both expand and undermine state audit oversight of government affairs. The authors present an interpreted history (covering relevant events from 1995 to 2016) of political rationales and associated boundary work that led to the expansion of the Office of the Auditor General of Ontario's (OAGO) mandate to audit government advertising campaigns for partisanship as well as attempts to modify this new audit remit over time. The authors reveal substantive, formal and practical ways in which political players sought to rationalise/counter-rationalise expanding the OAGO's authority to the unfamiliar territory of advertising probity. The authors show how such justification claims ebb and flow in accordance with changeable political interests, and how state auditors react to the fraught nature of politically motivated boundary work. The authors conceptualise important forms of rationalising rhetoric (which cannot be reduced to expressions of neoliberal government) that can be mobilised to deem state auditor authority legitimate in overseeing otherwise novel, unfamiliar and controversial government affairs. The authors also reveal a hitherto unrecognised resolve in state auditor responses to political intervention and shed further light on generalised forms of rationale that can underpin boundary work at the margins of accounting.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-03-04
      DOI: 10.1108/AAAJ-06-2020-4641
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Tackling the integration challenge between environmental strategy and
           environmental management accounting

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      Authors: Nuwan Gunarathne , Ki-Hoon Lee , Pubudu K. Hitigala Kaluarachchilage
      Abstract: The research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM). The paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka. This study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities. This is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-02-21
      DOI: 10.1108/AAAJ-03-2020-4452
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Accounting for the Nazi Aryanisation of German banks

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      Authors: Erin Jade Twyford , Warwick Funnell
      Abstract: This study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation policy to eliminate Jews from German business as a prelude to their annihilation. This study uses a close-reading method that draws upon a wide range of primary and secondary sources. The study is informed by Giorgio Agamben's theorisations on the state of exception and the duality of the example and exception. The successful implementation of the Nazis' corporative economic model necessitated the cooperation of Aryan businesses to instrumentalise the financially exploitative process of Aryanisation. Accounting was part of the Nazi-Deutsch rhetoric used to disguise expropriation of Jewish businesses and other assets and, thereby, facilitate the eradication of the financial bios of Jews who owned German banks. Unknown to the Nazi authorities, Deutsche Bank, while a significant medium for Aryanisation, sought to ameliorate the long-term effects on Jewish owners, thereby recognising that not all those within Nazi Germany were fully committed disciples of Nazism. The findings of this study identify how accounting practices were part of a Nazi policy designed to eliminate Jews from the German economy. The use of accounting as a form of “Nazi-Deutsch” functioned to disguise Aryanisations. The importance of these contributions of accounting practices calls for further research into the role of business and accounting in the attempted eradication of people. The paper is the first to consider the process of Aryanisation in Nazi Germany (1933–1945) as a specific historiographical subject. Presented through the examination of the Aryanisation actions of Deutsche Bank, this study demonstrates the tension between Nazi ideology, the capitalist model and the culpability of accounting practices as a means to reinterpret morality to create the exception that allowed the Nazis to effectively remove all legal protections for Jews.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-02-16
      DOI: 10.1108/AAAJ-07-2020-4675
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Emerging from the shadow of the Soviet Union: the case of the accountancy
           field in Latvia

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      Authors: Arturs Praulins , Crawford William Spence , Georgios Voulgaris
      Abstract: This paper aims to explore the structure of the accounting field in a post-Soviet context – Latvia. This study also aims to generate insights into the extent to which professionalization processes are shaped by national particularities and to demonstrate how self-styled professional fields change over time. Drawing from the relational sociology of Pierre Bourdieu and drawing on 83 interviews, the paper highlights the forms of capital (cultural and social primarily) that help define what constitutes appropriate conduct for successful career progression in the accounting field. The values ascribed to forms of capital that structure the Latvian accounting field fluctuate across time and space. This suggests that the structure of professional fields – as understood by the structuring properties of different forms of capital – is variable and fluid. Additionally, fields themselves can become more or less desirable over time to those who possess certain forms of capital. Although the results may be specific to one national accounting field, the idiosyncrasies constitute the contribution of the paper, showing that the form and structure of accounting fields vary in accordance with national particularities. Overall, the paper highlights the importance of fit between habitus and field and of adjustment to the surrounding rules of the game in professional contexts. The findings are important for understanding the form that an accounting field can take in an emerging economy that has fully embraced neoliberalism while maintaining strong residues of the Soviet system. The findings are also relevant for understanding the dynamics of change more broadly in self-styled professional fields.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-02-10
      DOI: 10.1108/AAAJ-08-2020-4799
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The commercialist identity of mid-tier firm auditors: a precarious
           balancing of priorities

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      Authors: Michael Harber , Gizelle D. Willows
      Abstract: This paper aims to extend our understanding of how mid-tier firm auditors legitimise and institutionalise the logic of commercialism within their profession. This paper is responsive to research that shows how Big Four auditors have restructured the market and re-cast the relationality between the two logics to forge an identity that suits them commercially. Such research provides insight into auditor agency and intentionality, illustrating how auditors maintain and indeed grow their status and role within society. Semi-structured interviews with audit executives situated in a strategically challenging regulatory context are interpreted through a theoretical framework developed from institutional complexity theory, coupled with the understanding that institutional logics are a socially constructed phenomenon. Mid-tier auditors appear to be as commercially orientated as their Big Four counterparts, expressing the logics of professionalism and commercialism as highly complementary. In response to competitive pressures and the difficulty of replicating the multi-disciplinary practice business model of the Big Four, mid-tier auditors present a competitive and contrasting identity as “more devoted experts”, using various legitimation techniques and “heroic” representations. This identity representation is strategic, allowing them to forge a consistent and coherent “collective identity defining story” designed to counter the “versatile expert” identity of the Big Four and establish social legitimacy with their potential client base. These findings contribute to our understanding of how mid-tier auditors are “catching up” to the Big Four in the construction of their commercial business model. By shedding light on the rhetoric and “identity experimentation” of auditors, the findings can aid legislators and regulators to exercise democratic control over the profession and promulgate regulations that better align auditors’ interests with the public interest. As regulators encourage mid-tier firms to compete with the Big Four and lower supply concentration in the market, this study believes the tensions inherent in the logics, as well as the strategic necessity for firms to represent themselves in a favourable manner, will become more prominent.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-02-01
      DOI: 10.1108/AAAJ-03-2021-5208
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Model of integrated reporting “concept in practice” in the light
           of pragmatic constructivist paradigm: case studies of life science
           companies

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      Authors: Joanna Dyczkowska , Justyna Fijałkowska
      Abstract: This longitudinal research paper is based on a case study analysis of two Danish life science companies. The general purpose of the paper is to uncover changes in the reporting practices of experienced integrated reporting (IR) reporters. In order to meet that objective, a pragmatic constructivist paradigm was applied to make a better understanding of factors affecting disclosure decisions in the integrated reports. The research uses a qualitative methodological approach. It is based on content and discourse analyses of the written documents, including the integrated reports, auditors' statements and independent assurance reports. The model developed in this study reflects a real phenomenon related to the development of IR practices. The pragmatic constructivist paradigm explains how practitioners perceive business reality, act in the face of changing facts and values and make decisions regarding material disclosures. The investigation of only two companies may be perceived as a limitation of this study. However, a small number of life science companies have prepared integrated reports for a long time. The selected organisations are the pioneers in that field and have drawn up integrated reports since 2002 or 2004. This paper develops an original model of IR “concept in practice”. It considers the regulatory framework regarding materiality in IR through the prism of facts that form a basis for practical work. It also emphasises an impact of a value system and social context on disclosure decisions in integrated reports. In that way, a link between the constructivist paradigm and IR is created.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-01-28
      DOI: 10.1108/AAAJ-07-2019-4093
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • How accounting creates performative moments and performative momentum
         This is an Open Access Article Open Access Article

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      Authors: Carl Henning Christner , Ebba Sjögren
      Abstract: This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time. To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008. Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame. Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-09-06
      DOI: 10.1108/AAAJ-02-2018-3378
      Issue No: Vol. 35 , No. 9 (2022)
       
  • The fate of accounting for public governance development
         This is an Open Access Article Open Access Article

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      Authors: Giuseppe Grossi , Daniela Argento
      Abstract: The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development. This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices. Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices. Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention. This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-08-26
      DOI: 10.1108/AAAJ-11-2020-5001
      Issue No: Vol. 35 , No. 9 (2022)
       
  • Exploring the “theory is king” thesis in accounting research:
           the case of actor-network theory

         This is an Open Access Article Open Access Article

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      Authors: Kari Lukka , Sven Modell , Eija Vinnari
      Abstract: This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations. The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition. The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so. The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-07-04
      DOI: 10.1108/AAAJ-01-2022-5616
      Issue No: Vol. 35 , No. 9 (2022)
       
  • Artificial intelligence based decision-making in accounting and auditing:
           ethical challenges and normative thinking

         This is an Open Access Article Open Access Article

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      Authors: Othmar Manfred Lehner , Kim Ittonen , Hanna Silvola , Eva Ström , Alena Wührleitner
      Abstract: This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners. This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods. In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI. This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-06-21
      DOI: 10.1108/AAAJ-09-2020-4934
      Issue No: Vol. 35 , No. 9 (2022)
       
  • Centers of data appropriation: evidence from a Nordic hotel chain
         This is an Open Access Article Open Access Article

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      Authors: Dan-Richard Knudsen , Anatoli Bourmistrov , Katarina Kaarbøe
      Abstract: Research suggests that centers of calculation, empowered by accounting inscriptions, are similar to maps: they provide a useful, albeit simplified, version of reality. The purposes of this paper are to examine whether and how digital platforms change the nature of centers of calculation, and to improve the understanding of the relationship between digital platforms and accounting. An in-depth, single case-study design is used to empirically investigate how a Nordic hotel chain competed with global online travel agencies (OTAs) in the quest for the “new oil”—customer data. The paper demonstrates how the case organization created a local alternative to global digital platforms with the aim of acquiring customer data, thereby moving from a center of calculation (CoC) to what authors label a “center of data appropriation” (CDA). While CoCs are guided by accounting inscriptions that enable “mapping”, CDAs are constructed around accounting inscriptions with other properties that enable digital “mirrors” of the economic domain. The authors find that this has two governing effects. First, multiple centers emerge that compete for access to the periphery. Second, future forms of competition can follow dynamic trajectories, where mutual dependence between CDAs may lead to coopetition. Scholars have suggested that surveillance capitalism creates market-power imbalances. This study indicates that the transformation of local organizations into CDAs enables them to challenge global digital-platform organizations. Therefore, authors argue that local organizations may retain some market power by establishing local CDAs.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-05-09
      DOI: 10.1108/AAAJ-07-2020-4658
      Issue No: Vol. 35 , No. 9 (2022)
       
  • Exploring blockchain in the accounting domain: a bibliometric
           analysis

         This is an Open Access Article Open Access Article

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      Authors: Alessandra Lardo , Katia Corsi , Ashish Varma , Daniela Mancini
      Abstract: Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research. This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis. Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain. The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners. This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-02-23
      DOI: 10.1108/AAAJ-10-2020-4995
      Issue No: Vol. 35 , No. 9 (2022)
       
  • The stereotype of accountants: using a personality approach to assess the
           perspectives of laypeople

         This is an Open Access Article Open Access Article

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      Authors: Fernanda Leão , Delfina Gomes
      Abstract: In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals. To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory. The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype. By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.
      Citation: Accounting, Auditing & Accountability Journal
      PubDate: 2022-02-15
      DOI: 10.1108/AAAJ-12-2019-4294
      Issue No: Vol. 35 , No. 9 (2022)
       
  • Accounting, Auditing & Accountability Journal

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