Letters to the Editor, Institutional Experimentation, and the public accounting professional

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2024.102725

Jeff Everett, Abu Shiraz Rahaman, Dean Neu, Gregory Saxton

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Abstract

This study examines the ‘letters to the editor’ section of the practitioner accounting journal and its role in the process of accounting professionalization. Data for the study are derived from the AICPA periodical Journal of Accountancy. The theoretical framing for the study draws on the linguistic theory of Mikhail Bakhtin. The study’s analysis relies on latent Dirichlet allocation (LDA) topic modeling. The study finds that the letters forum helps to construct a believable and useful image of the professional accountant. The forum also provides a means for practicing accountants to intervene in, impact, and, at times, challenge the activities of the field’s authorities. Besides contributing to our understanding of accounting professionalization and the field’s competing institutional logics—professional, commercial, and bureaucratic—the study offers a methodological contribution, building on a first wave of topic-modeling research and demonstrating the usefulness of a theoretically-informed, but not theoretically-determined, approach to the study of textual accounting materials.

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致编辑的信、机构实验和公共会计专业人员

本研究探讨了从业会计期刊的 "致编辑的信 "栏目及其在会计职业化进程中的作用。研究数据来自美国注册会计师协会的期刊《会计杂志》。本研究的理论框架借鉴了米哈伊尔-巴赫金的语言学理论。研究分析依赖于潜在德里赫特分配（LDA）主题建模。研究发现，信件论坛有助于构建一个可信、有用的专业会计师形象。论坛还为执业会计师提供了介入、影响，有时甚至挑战领域权威活动的途径。除了有助于我们理解会计职业化和该领域相互竞争的制度逻辑--专业、商业和官僚逻辑之外，该研究还在方法论方面做出了贡献，它建立在第一波主题建模研究的基础之上，并证明了以理论为依据但非理论决定的方法来研究文本会计材料是有用的。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations