Subjects -> BUSINESS AND ECONOMICS (Total: 3853 journals)
    - ACCOUNTING (134 journals)
    - BANKING AND FINANCE (314 journals)
    - BUSINESS AND ECONOMICS (1435 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (235 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (259 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
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    - MACROECONOMICS (17 journals)
    - MANAGEMENT (635 journals)
    - MARKETING AND PURCHASING (117 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (125 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 47)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 33)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 66)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 91)
Human Resource Management Journal     Hybrid Journal   (Followers: 86)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 65)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 51)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 37)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 14)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 77)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)

           

Similar Journals
Journal Cover
Accounting, Organizations and Society
Journal Prestige (SJR): 1.771
Citation Impact (citeScore): 3
Number of Followers: 47  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0361-3682 - ISSN (Online) 0361-3682
Published by Elsevier Homepage  [3305 journals]
  • Ego depletion and auditors’ JDM quality
    • Abstract: Publication date: Available online 11 March 2019Source: Accounting, Organizations and SocietyAuthor(s): Patrick J. Hurley I report two experiments with senior-associate auditors that investigate whether selfcontrol requirements in auditing tasks cause ego depletion, and whether depleting tasks impact auditors' judgment and decision-making (JDM). In Experiment 1, I find that using self-control to maintain vigilance/focus leads to greater levels of depletion than does using self-control to engage in cognitive processing in an audit planning task or inhibit impulses in a task from the psychology literature. However, I do not find that task-specific experience significantly reduces self-control resources required for task performance. In Experiment 2, I find evidence that depleting tasks – compared to a non-depleted control group –significantly reduce auditors’ cognitive processing in the form of auditors’ ability to generate plausible alternative hypotheses for client-provided explanations for trends. Finally, I find that depleting tasks reduce auditors’ confidence in task performance, when compared to a non-depleted control group.
       
  • Accounting for extortion
    • Abstract: Publication date: Available online 6 March 2019Source: Accounting, Organizations and SocietyAuthor(s): Dean Neu This study analyzes how accounting participates in the business of extortion. Using a combination of archival, interview and participant observation data, we consider the extortion activities of two criminal organizations—the Mara Salvatrucha and Barrio 18—that operate in the Northern Triangle countries of El Salvador, Guatemala and Honduras. Starting from the assumption that the repetitive extortion activities of street gangs require organizational devices that coordinate activities and facilitate decisionmaking, we examine how street gangs use accounting. We also analyze how business targets react to receiving extortion demands. The analysis illustrates that both street gangsters and their extortion targets have a pre-existing existential relationship to accounting that influences how street gangsters use accounting as well as how business targets respond.
       
  • Socialization mechanisms and goal congruence
    • Abstract: Publication date: Available online 6 February 2019Source: Accounting, Organizations and SocietyAuthor(s): Frances A. Kennedy, Sally K. Widener Firms use performance measures linked to incentives and the evaluation process to motivate and direct employees' efforts towards goal congruence. In a research setting where the noise in the performance measures hinders such formal linkage, we examine how firms can achieve goal congruence. We first examine the direct relation between employees' perceptions of the extent to which socialization mechanisms (i.e., perceptions of the extent to which employees perceive that top management communicates core values, supervisors engage in career development mentoring, and employees themselves engage in peer mentoring) are related to goal congruence. Second, we examine the process by which the relationship works. We posit that the relationship works because socialization mechanisms communicate information, which reduces employees' uncertainty thus increasing their perceptions of career security, and in turn, employees become more attached to the firm and better impound its goals. Using survey data from 354 employees to estimate a structural equation model, our results fail to support a direct association between socialization mechanisms and goal congruence. However, we find an indirect association through employees' perceptions of career security. We further find that the indirect effect only holds for non-union employees. Interestingly, for union employees, goal congruence is directly facilitated by employees’ perceptions of the extent to which top managers communicate core values.
       
  • Seeing like the market; exploring the mutual rise of transparency and
           accounting in transnational economic and market governance
    • Abstract: Publication date: Available online 2 February 2019Source: Accounting, Organizations and SocietyAuthor(s): Afshin Mehrpouya, Marie-Laure Salles-Djelic Mobilising the literature on global governance, governmentality and accounting regulation, we trace the historical deployment of transparency and the associated assemblages of actors and technologies in transnational economic and market governance. Starting with the first uses of the term “transparency” in the European Common Market (ECM) after World War II, we show how transparency came to inform and frame the imagined rational individual as the central economic (customer, central to price discovery) and later political (citizen, central to the market's public accountability) participant. We then show how in the 1990s, with the rise of the New Financial Architecture (NFA), the role of transparency in economic/market governance was fundamentally transformed. Beginning with their good governance programs, the International Monetary Fund (IMF) and the World Bank gradually adopted “standardised transparency” (in the form of financial accounting, as well as standardised statistics, state budgets, corporate governance, etc.) to govern market participants through financial market discipline. This disciplining program worked in concert with a program of moral persuasion enacted through an intensifying performance measurement apparatus. We elaborate on the implications of this transformation for the political economy of accounting, by reflecting on how the reliance on standardised transparency in neoliberal governmentality has been about: a reconfiguration of the sites of problems (focused on the national level) and solutions (focalised at the global), a liquidation of transnational market governance (that is increased reach, flexiblisation and self-organisation of both the disciplining and moralising/subjectivising governance processes), and a reconfiguration of the topology of actorhood (away from states and individuals both as enablers and beneficiaries, and towards financial investors and private standard bodies).
       
  • Materiality judgments in an integrated reporting setting: The effect of
           strategic relevance and strategy map
    • Abstract: Publication date: February 2019Source: Accounting, Organizations and Society, Volume 73Author(s): Wendy J. Green, Mandy M. Cheng This study reports an experiment conducted to examine auditors' materiality judgments for nonfinancial performance information (NFPI) in the context of Integrated Reporting; a setting where auditors do not have well-established guidelines or benchmarks. We examine two fundamental factors underlying Integrated Reporting that are predicted to influence auditors' NFPI materiality judgments, namely, the level of strategic relevance associated with the NFPI being assessed, and the provision of a strategy map (a visual representation of linkages between the firm's strategic objectives) to auditors. Our study provides evidence that while auditors judge misstated NFPI of low strategic relevance to be less material than misstated NFPI with high strategic relevance, they only make this distinction when a strategy map is present. As integrating a client's strategy in the process of evaluating materiality is important, our result suggests that the presence of a strategy map potentially improves the efficient allocation of assurance resources. The importance of understanding how qualitative factors affect materiality judgments in nonfinancial assurance engagements is reflected in the fact that accounting firms view such assurance as mainstream. Our findings not only have implications for standard setters developing further guidance for determining audit materiality under Integrated Reporting, but also more generally for auditors who are providing assurance services for NFPI.
       
  • How fair value is both market-based and entity-specific: The
           irreducibility of value constellations to market prices
    • Abstract: Publication date: February 2019Source: Accounting, Organizations and Society, Volume 73Author(s): Shaul Hayoun The objective of this paper is to problematise the fundamental assumption, shared by standard-setters and extant literature, and one that is taken-for-granted in the recent debate on accounting financialisation, that “fair value is a market-based measurement, not an entity-specific measurement” (IFRS 13.2). The paper shows how it is both. This is done by stepping outside the conventional disciplinary resources of accounting – economics and finance – and mobilising an alternative value framework: Ferdinand de Saussure's semiology. Semiology's value is a two-dimensional constellation, i.e. a relational product of other values in the system (the market) and in the statement (the firm). With this framework, the paper analyses measurement practices prescribed by IASB's guidance to explicate its underlying implicit concepts as distinct from those formally proclaimed in IASB's recent Conceptual Framework Exposure Draft (CFED). Such analysis leads to two main insights. First, the entity-specific perspective is reframed as sensitivity to interrelations between value-bearers in the statement, thus avoiding the frequently assumed though contestable dichotomy between present objective facts (market) and subjective estimation of the future (entity-specific). Second, fair value measurement is shown to incorporate – in a manner that is inherent to the standard-setter's own perspective and not merely as a matter of imperfect implementation – both market-based and entity-specific dimensions. IASB's measurement practices are more in line with semiology's framework of two complementary inputs (the market and the entity), than with the CFED's two dichotomous outputs (fair value or value-in-use), and the market/entity contrast is thus conceptually fractured.
       
  • Enhancing auditors' critical thinking in audits of complex estimates
    • Abstract: Publication date: February 2019Source: Accounting, Organizations and Society, Volume 73Author(s): Anthony C. Bucaro Audit practitioners, standards, and regulators continually emphasize the importance of professional judgment in the audit of complex processes and financial estimates. Despite this increasing call for more thoughtful analysis, research and inspection reports seem to suggest that auditors tend to make mechanistic audit decisions in such situations. This experiment evaluates auditor participants' improved application of professional judgment in the audit of complex estimates when taught a specific critical thinking methodology from system dynamics. Results indicate that emphasizing the use of professional judgment is not sufficient to decrease auditors' mechanistic mentality. As expected, however, auditors primed to take a systems-thinking perspective are better able to evaluate the complexity of the situation and to more effectively apply professional judgment. These results suggest that the goal of improving professional judgment can be achieved with an underlying change to the way auditors think.
       
  • The use of a single budget or separate budgets for planning and
           performance evaluation
    • Abstract: Publication date: February 2019Source: Accounting, Organizations and Society, Volume 73Author(s): Markus Arnold, Martin Artz Budgeting has different functions in the firm that are not necessarily congruent with each other but conflict. In many firms, budgets are simultaneously used for both operative planning and performance evaluation. Although prior literature recommends using different budget levels for different purposes to resolve potential conflicts between these functions, empirical evidence indicates that most firms use a single budget level for planning and performance evaluation. To examine the questions of whether and why firms do so, we analyze potential costs emerging from these budgeting conflicts. We suggest that firms trade off these costs against the behavioral costs of reduced credibility when the performance evaluation budget deviates from the planning budget. We test our hypotheses using survey data from management accounting executives and find evidence for the predicted trade-offs. Moreover, we find that using a single budget level for both purposes at the beginning of the year does not imply using a single budget level at the end of the year as firms often adjust budgets differently for planning and performance evaluation. Our study contributes to the literature by reconciling discrepancies between descriptive empirical practice and recommendations from prior literature about the use of a single versus separate budgets for multiple purposes.
       
  • Accounting for tacit coordination: The passing of accounts and the broader
           case for accounting theory
    • Abstract: Publication date: February 2019Source: Accounting, Organizations and Society, Volume 73Author(s): Hendrik Vollmer Tacit coordination is a pervasive aspect of accounting practice. This paper teases out insights on tacit coordination from existing scholarship, starting with studies of everyday life accounting, then turning to professional practice. It develops an understanding that, in the application of rules and accounting standards, in producing, framing, auditing and using statements, records, apologies or excuses, accounting practitioners tacitly coordinate towards the passing of accounts. This passing can be articulated in terms of structures, agencies and processes of tacit coordination involved in making accounting happen. The implications of this understanding of accounting practice and the importance of the wider domain of enquiry it is indicating are discussed with respect to the stewardship position of accounting professionals and the further development of accounting theory. The passing of accounts charges accounting practitioners with the stewardship of silence and indicates a broader case for accounting theory to address the full continuum of accounting practices. One vital role of such theory is to offer antidotes against the idea that any account, any slice of information, or any amount of ‘big data’, could speak for itself – or that it should.
       
  • Visualising economic crises using accounting models
    • Abstract: Publication date: Available online 23 January 2019Source: Accounting, Organizations and SocietyAuthor(s): Stephen Kinsella We build and argue for new visualizations of the Irish economy based on a stock flow consistent model of the national accounts. The 2007/8 Irish crisis came from the financial sector, and these visualisations capture the interconnections between the real and financial sectors of the economy. The visualizations increase the data-density thirty to fifty times more than line graphs typically used by policy makers to guide their decisions. The many connections between the real and financial sides of the economy are made more explicit.
       
  • Auditors’ comfort with uncertain estimates: More evidence is not
           always better
    • Abstract: Publication date: Available online 11 January 2019Source: Accounting, Organizations and SocietyAuthor(s): Stephen P. Rowe Prior research generally presumes that auditors are more comfortable with better-supported management estimates because more support reduces the chance of misstatement; however, information processing theory suggests that auditor comfort is only increasing in evidential support to the extent that they need more support to be confident in their beliefs. Once auditors are confident, more support can make them less comfortable because it presents a potential challenge to their beliefs. I investigate this notion using an experiment with experienced auditors. I find that when estimate uncertainty is extreme, auditors are more comfortable with more evidential support; however, I find that when estimate uncertainty is moderate, auditors are more comfortable with less evidential support. Consistent with processing theory, further analyses reveal that more support provided in the moderate uncertainty condition did not change auditors' confidence in their estimates but was perceived to make their estimates more difficult to defend. These findings highlight how auditors’ desires and needs to defend their judgments impact how they evaluate evidential support early in the audit process.
       
  • Constituting the governable NGO: The correlation between conduct and
           counter-conduct in the evolution of funder-NGO accountability relations
    • Abstract: Publication date: January 2019Source: Accounting, Organizations and Society, Volume 72Author(s): Roel Boomsma, Brendan O'Dwyer This paper mobilises a governmentality framing drawing on Miller and Rose (1990) and Rose and Miller (1992) to examine how fluctuating rationalities and programmes of government shaped the construction of accountability over several decades in the relationship between Dutch development NGOs and their governmental funder. It unveils a dynamic, mutually constitutive interrelationship between an assortment of NGO accountability technologies and the shifting rationalities and programmes that underpinned their emergence and adoption. We show how a rationale idealising improved NGO accountability through quality improvement underwent constant modification in a context where programmes seeking to facilitate this ideal were congenitally failing and continually altered. Within these efforts to shape the conduct of NGOs we call attention to the constitutive role of NGO ‘counter-conduct’ – conduct by NGOs motivated by a desire to be governed differently (Foucault, 2007). We uncover what Foucault (2007) refers to as the “correlation between conduct and counter-conduct” (p. 196) in the process through which accountability technologies were mutually moulded in the interactions between NGOs and their governmental funder; a correlation frequently overlooked in analyses of governmentality. We unearth five interrelated forms of NGO counter-conduct - associating self-governance with good governance; concentrating engagement at the programmatic level; pre-emption; ‘working around’ core programmatic aims; and aligning the ‘rules of competition’ with existing expertise. We illustrate how this counter-conduct was initially, albeit not ultimately, constitutive of governmentality as it stimulated shifts towards programmatic aims of cost consciousness, increased professionalisation, and enhanced NGO cooperation. Within this process, the creation of competition for funding among NGOs emerged as an objective of accountability thereby offering a counterpoint to prior research which frequently perceives competition for funding as an explanation for increased attention to NGO accountability.
       
  • Performance measurement systems as generators of cognitive conflict in
           ambidextrous firms
    • Abstract: Publication date: January 2019Source: Accounting, Organizations and Society, Volume 72Author(s): David S. Bedford, Josep Bisbe, Breda Sweeney This study explores the decision-facilitating role of performance measurement systems (PMSs) in firms attempting to translate competence ambidexterity (i.e., the simultaneous pursuit of exploration and exploitation) into innovation ambidexterity outcomes (i.e., the achievement of both radical and incremental innovations). Drawing on paradox and organisational conflict literature, this study emphasises the role of cognitive conflict, generated by PMSs, in shaping the relationships between competence ambidexterity and innovation ambidexterity. Based on survey data from a sample of 90 Irish firms, our findings indicate that competence ambidexterity is associated with (a) the choice to have a balanced set of performance measures, and (b) the use of PMSs for frequent and intensive debate between top managers. Furthermore, the study reveals that these choices are interdependent, as they function as complements in generating cognitive conflict, which in turn drives the realisation of innovation ambidexterity outcomes. The results also show that cognitive conflict is not directly associated with the development of competence ambidexterity, but is instead generated through the conjoint action of a balanced PMS design and the use of PMSs for intensive debate. Overall, this study demonstrates the interdependent nature of choices concerning the design and use of PMSs, and the significant role of PMSs as generators of cognitive conflict in firms attempting to achieve ambidexterity.
       
  • Microaccountability and biopolitics: Microfinance in a Sri Lankan village
    • Abstract: Publication date: January 2019Source: Accounting, Organizations and Society, Volume 72Author(s): Chandana Alawattage, Cameron Graham, Danture Wickramasinghe Based on a micro-level study of microfinance, this paper explores how basic accounting technologies and interpersonal accountability are used to make lending to poor village women profitable and low risk. We argue that “microaccountability,” our term for the structuring and formalization of convivial relationships into a capillary system of accountability, must be recognized as a central tool of social governance under neoliberalism. Our field research in Sri Lanka allows us to analyse how microaccountability is employed by for-profit banks to create from poor villagers a legion of bankable individual entrepreneurs, trained to invigilate each other's savings and credit behaviours. Using the theoretical lens of biopolitics, we show how microaccountability enables the extension of the finance industry into untapped sectors of the global population.
       
  • Informational environments and the relative information content of analyst
           recommendations and insider trades
    • Abstract: Publication date: January 2019Source: Accounting, Organizations and Society, Volume 72Author(s): Sean Wang Analysts and insiders increase price informativeness by revealing new information to financial markets, and prior work has shown that these parties hold both firm-specific and aggregate information. This study examines how the level of informational efficiency with respect to a stock price's firm and industry-level information environment can differently mediate the information content of analyst recommendations and insider trades. I find that (1) the decrease in information revealed by insider trades is larger than that from analyst recommendations when a stock's price is more efficient with respect to firm-specific information, while (2) the increase in information revealed by analyst recommendations is larger than that from insider trades when a stock's price is less efficient with respect to industry-level information. Taken together, my results indicate that analysts (insiders) may have relative informational expertise with regards to industry (firm) information, and that both appear to rely on their specific expertise when informing prices.
       
  • The effects of measurement basis and slack benefits on honesty in budget
           reporting
    • Abstract: Publication date: January 2019Source: Accounting, Organizations and Society, Volume 72Author(s): Bryan K. Church, Xi (Jason) Kuang, Yuebing (Sarah) Liu In this study, we experimentally investigate how managers' budget reporting behavior is influenced by two important features of the budgeting system: the measurement basis used in budget preparation (i.e., whether managers make budget reports in financial or nonfinancial measures) and managers' slack benefits in budget execution (i.e., whether managers benefit from budgetary slack directly or through an intermediate activity). While prior research suggests that moral self-regulation helps promote honest behavior, we predict that a financial measurement basis undermines moral self-regulation by strengthening the manager's desire to advance self-interest and that the absence of direct slack benefits undermines moral self-regulation by making misreporting more justifiable. We also predict that the effects of these two budgetary features on honesty are non-additive, due to the manager's diminishing marginal net utility from misreporting. Experimental results are consistent with our predictions. The implications of our findings for management accounting theory and practice are discussed.
       
  • Budget formality and informality as a tool for organizing and governance
           amidst divergent institutional logics
    • Abstract: Publication date: Available online 22 November 2018Source: Accounting, Organizations and SocietyAuthor(s): Matt Kaufman, Mark A. Covaleski This historically informed field study examines a period of budget process change at the University of Wisconsin-Madison. In so doing, it provides an in-depth examination of the ability of budget process to serve as a forum for debate and compromise between disparate logics for action, and to manage periods of change within institutionally complex environments. Our analysis addresses two primary concerns: 1) the nature of divergent institutional logics and resulting pressure for heterogeneous institutional change; and 2) formal and informal budget process change as a tool to successfully manage institutional complexity through time. This study echoes those of hybrid organizations generally, where the ability to selectively draw upon multiple logics for action is a significant asset in managing the coexistence of competing logics through time. Our focus on budget processes builds upon these results by emphasizing the distinction between formal and informal logics and highlighting the gradual nature of institutional change.
       
  • An exploratory study of factors affecting the longevity of manufacturing
           operations offshore
    • Abstract: Publication date: Available online 7 November 2018Source: Accounting, Organizations and SocietyAuthor(s): Leslie G. Eldenburg, Richard A. Price, Francisco J. Román Because of changes in tax regulations and increased political pressure, firms are reconsidering their practices of shifting manufacturing operations offshore to lower wage countries. Although outsourcing has been well researched, few studies examine managerial practices that influence offshore operations. We investigate the effects of choices regarding labor, suppliers, and outsourcing that influence firm longevity in the maquiladora industry in Mexico. We argue that firms are exposed to labor frictions, supply-chain constraints, and compliance and regulatory risks that if left unresolved can lead to plant closure attributable to labor or regulatory frictions and rising costs. We consider specific actions pursued by managers at maquiladora plants to mitigate the underlying constraints and then analyze factors that affect the likelihood of continuing operations, that is, the longevity of the plants. We find a positive relation between the likelihood of longevity in operations and the following plant characteristics: hourly wages, workforce stability, skill, and the decision to outsource regulatory compliance functions. We document a negative relation between longevity and total labor cost as a percent of total costs as well as using suppliers based in Mexico. We also find that high-tech plants have higher stability, pay higher wages, and experience greater longevity than low-tech plants. Overall, we identify key managerial choices that are related to longevity in offshoring production.
       
  • The legitimation of corporate tax minimization
    • Abstract: Publication date: Available online 3 November 2018Source: Accounting, Organizations and SocietyAuthor(s): Mattia Anesa, Nicole Gillespie, A. Paul Spee, Kerrie Sadiq Since the Global Financial Crisis, corporate tax minimization strategies have come under increasing public scrutiny. While the legitimacy of ‘aggressive’ practices has been challenged, corporate tax minimization largely remains unquestioned and manifests in corporate tax strategies. To appreciate how the institutionalized practice of tax minimization is maintained, despite threats to its legitimacy, this paper examines the influence of field dynamics on the enactment of corporate tax strategies. To map the field, we interviewed a cross section of actors involved in influencing the enactment of corporate taxation in Australia, including external advisors, CFOs, tax regulators and policy makers, unions, civil society groups and academics. By adopting Bourdieu's work as a lens, we find that a lack of practical means for implementing a moral view on tax prevents a radical departure from corporate tax minimization strategies. Changing the status quo failed due to critics lacking to propose a practical alternative to the law, which remained the sole guide for tax minimization practices. Despite the presence of heavy critiques, an analysis of the interdependence between the power structure of the field, actors' capitals and their habitus reveal a reinforcement of the view that tax minimization is the only viable strategy. These insights advance field-level studies in accounting by extending the scope of actors included, further demonstrating the influence of marginal actors on field-wide perceptions of legitimacy and potential routes for institutional change.
       
  • How accountability type influences information search processes and
           decision quality
    • Abstract: Publication date: Available online 17 October 2018Source: Accounting, Organizations and SocietyAuthor(s): Nicola Dalla Via, Paolo Perego, Marcel van Rinsum This study investigates how accountability type (process or outcome) and causal chain framing influence information search processes and decision-making quality. Drawing on the accountability literature and causal reasoning theory, we predict that process accountability stimulates information search effort and enhances decision quality. Additionally, we posit that causal chain usage enhances focus on relevant cues, and increases search effort and decision quality under outcome accountability. In contrast, we argue that employing a causal chain under process accountability decreases search efforts and does not spur a similar increase in decision quality. We conduct an eye-tracking experiment in which participants decide on the amount of funding for a value-creating project after observing prior balanced scorecard performance data. Our results are consistent with our expectations and reveal that accountability type and causal chain framing interact. Under outcome accountability, providing a causal chain is paramount to achieve high decision quality. When process accountability is employed, however, providing a causal chain reduces information search effort and does not improve decision-making. We discuss important implications of our findings for management accounting research and practice.
       
  • Backstage and frontstage interactions in management accountants' identity
           work
    • Abstract: Publication date: Available online 27 September 2018Source: Accounting, Organizations and SocietyAuthor(s): Lukas Goretzki, Martin Messner Using data from an in-depth case study of a manufacturing firm, this paper examines management accountants' efforts to position themselves as business partners. We regard this as an identity project that is influenced not only by operational managers (as the main addressees of business partnering), but also by other organizational actors with whom management accountants (indirectly) interact. Drawing upon Goffman, our study demonstrates how backstage and frontstage interactions with various actors allow management accountants to develop ideational and experimental storyable items, which help them render a vague aspirational identity meaningful. We emphasize the interplay between frontstage and backstage performances and highlight both achievements and experiences of fragility in their identity work. Our paper illuminates not only the micro-dynamics of accountants' identity work; it also shows how the identity project of a particular occupational group is embedded in broader organizational concerns with 'value creation', from which it draws part of its inspiration.
       
  • Accounting and passionate interests: The case of a Swedish football club
    • Abstract: Publication date: Available online 22 September 2018Source: Accounting, Organizations and SocietyAuthor(s): Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua, Kalle Kraus This paper seeks to (re)theorise the interpenetration of accounting and emotionality. Whilst researchers have devoted increasing attention to the effects of emotions, we argue that extant research is problematic in two ways. First, emotions have been treated as an intrapsychological phenomenon rather than an inter- or relational phenomenon. Second, current work focusses on how accounting produces emotions, failing to consider how emotions inform accounting. To address these two shortcomings, we mobilise the economic anthropology of Tarde (1902), and the subsequent work by Latour and Lépinay (2009) and Latour (2010; 2013), to argue that all interests are inherently 'passionate interests'; they are matters that 'hook' actors emotionally. This theoretical lens is used to narrate a field study considering the (changing) passionate interests and their connections to accounting in an elite Swedish football club. Specifically, we analyse a nexus of four passionate interests that 'hook' many (in different ways and with different degrees of intensity) – violent behaviour, winning the league, preserving the club family, and derbies. More generally, this paper argues that: first, organisations are a nexus of passionate interests; second, such interests recursively inform the doing of accounting; third, passionate interests are quantifiable via a range of financial and non-financial performance measures, enabling the construction and coordination of collectives; and, fourth, some performance measures matter more than others when (a) they are simple and unambiguous, (b) grounded in enduring passionate interests with deep historical roots that tie together members of proximate communities, and (c) travel beyond organisations and penetrate diverse arenas of everyday life, reproducing the emotive intensity of passionate interests.
       
  • Accounting conservatism, business strategy, and ambiguity
    • Abstract: Publication date: Available online 11 September 2018Source: Accounting, Organizations and SocietyAuthor(s): Chia-Chun Hsieh, Zhiming Ma, Kirill E. Novoselov We investigate whether accounting conservatism can be explained as a rational response to ambiguity. Decision analysis shows that decision rules that work well under ambiguity put greater weight on negative than on positive outcomes, i.e., exhibit caution. Accounting conservatism increases the timeliness of bad news that is more relevant under cautious decision rules and thereby helps corporate managers and investors implement them. We, therefore, hypothesize that firms facing greater ambiguity report more conservatively. We adopt two different measures to proxy for the firm-specific level of ambiguity. First, we identify firms pursuing the “prospector” versus “defender” business strategies. Compared with defenders, who focus on utilizing existing resources, prospectors actively create their future by seeking new business opportunities and thus face greater ambiguity. Second, we conduct an additional set of tests based on environmental scanning, which reduces ambiguity. Both sets of results suggest that firms facing greater ambiguity report more conservatively.
       
  • Effects of individual task-specific experience in audit committee
           oversight of financial reporting outcomes
    • Abstract: Publication date: Available online 7 August 2018Source: Accounting, Organizations and SocietyAuthor(s): Marcy L. Shepardson Financial statement amounts are established by managers and verified by auditors, and reporting and audit processes are overseen by audit committees of individuals having varying levels of knowledge about and experience with specific financial reporting tasks. As such, understanding how monitoring decision inputs, such as individual task-specific experience, affect reporting outcomes is essential for understanding the monitoring ability of audit committees, particularly when tasks are complex. Grounded in behavioral theory and using archival data, I examine whether and how individual audit committee member task-specific experience affects group financial reporting outcomes and whether effects are consistent with contagion or conservatism. Using a sample matched on audit committee selection characteristics, I find audit committee task-specific experience is associated with goodwill write-off decisions and I find no incremental effect of task-specific experience of individuals with appointed or other high-status characteristics, consistent with task-specific experience itself elevating status in group decision making. Further, results support the conclusion that audit committee task-specific experience induces conservative outcomes, rather than contagion of decisions between firms. Results should be important for assessing the monitoring ability of audit committees, particularly when managerial incentives to bias earnings are present.
       
 
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