We set them up for failure: performativity, corporate reporting and decolonisation

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth Wallace
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Abstract

Purpose This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities. Design/methodology/approach Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes. Findings This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations. Practical implications This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements. Originality/value One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.
我们为它们设定了失败的条件:绩效、公司报告和非殖民化
本研究旨在检验公司报告的绩效,以会计铭文为例,可以框架原住民和托雷斯海峡岛民实体与其利益相关者之间的关系。对这些报告的框架效应和溢出效应进行了探讨,以考虑它们是否会加强或破坏这些社区控制实体的声誉和能力。设计/方法/方法与行为者网络理论和非殖民化研究协议一致,对土著和托雷斯海峡岛民实体及其主要利益相关者的高级管理人员和董事进行了定性访谈,以探索他们的公司报告经验。对这些机构的年度报告进行了进一步分析,以证实报告的主要主题。本研究确定了公司报告的双重作用,同时根据失败的预期构建绩效,但有可能在会计铭文中突出对文化和社区优先事项的积极贡献。报告还指出,需要在报告框架内制定部门具体情况,并为土著和托雷斯海峡岛民实体提供充分的资源,以履行报告义务。本研究在用户驱动和文化知情的绩效衡量方面提出了基于政策的建议。它还强调了为土著和托雷斯海峡岛民实体提供充足资金的重要性,以便在编制财务报表之外进行有意义的业绩评价。原创性/价值从原住民和托雷斯海峡岛民实体的角度捕捉会计铭文绩效的少数实证研究之一。尽管这一部门对社区福利和文化保护作出了重大贡献,但在会计学科内受到的关注很少。通过与土著和托雷斯海峡岛民的文化信仰和习俗产生共鸣的政策框架,有解放的潜力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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