Accounting, Auditing & Accountability Journal最新文献

{"title":"Researching race, accounting and accountability: past, present and future","authors":"Gloria Agyemang, Alpa Dhanani, A. Ejiogu, Stephanie Perkiss","doi":"10.1108/aaaj-03-2024-6976","DOIUrl":"https://doi.org/10.1108/aaaj-03-2024-6976","url":null,"abstract":"PurposeThis paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.Design/methodology/approachWe reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.FindingsWhile many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.Originality/valueThis introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"5 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Climate apartheid: the failures of accountability and climate justice","authors":"Stephanie Perkiss","doi":"10.1108/aaaj-02-2024-6903","DOIUrl":"https://doi.org/10.1108/aaaj-02-2024-6903","url":null,"abstract":"PurposeSevere inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.Design/methodology/approachThis research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.FindingsClimate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.Originality/valueThis paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"40 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Climate apartheid: the failures of accountability and climate justice","authors":"Stephanie Perkiss","doi":"10.1108/aaaj-02-2024-6903","DOIUrl":"https://doi.org/10.1108/aaaj-02-2024-6903","url":null,"abstract":"PurposeSevere inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.Design/methodology/approachThis research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.FindingsClimate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.Originality/valueThis paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"11 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Researching race, accounting and accountability: past, present and future","authors":"Gloria Agyemang, Alpa Dhanani, A. Ejiogu, Stephanie Perkiss","doi":"10.1108/aaaj-03-2024-6976","DOIUrl":"https://doi.org/10.1108/aaaj-03-2024-6976","url":null,"abstract":"PurposeThis paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.Design/methodology/approachWe reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.FindingsWhile many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.Originality/valueThis introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The lived experiences of South African Black accountants within the framework of the chartered accountancy profession sector code","authors":"Sedzani Musundwa, Olayinka Moses","doi":"10.1108/aaaj-10-2023-6690","DOIUrl":"https://doi.org/10.1108/aaaj-10-2023-6690","url":null,"abstract":"PurposeThis study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.Design/methodology/approachUsing semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.FindingsThe narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.Practical implicationsThe paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.Originality/valueContributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"50 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141929274","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda","authors":"Chris Humphrey, Perla Mardini, Brendan O'Dwyer","doi":"10.1108/aaaj-06-2023-6520","DOIUrl":"https://doi.org/10.1108/aaaj-06-2023-6520","url":null,"abstract":"PurposeThe paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.Design/methodology/approachThe paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.FindingsThe paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.Practical implicationsThe paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.Originality/valueThe work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"11 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141641527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The making of a multiplicity of overlapping controls","authors":"Berland Nicolas, Emer Curtis, Guenoun Marcel, Renaud Angele","doi":"10.1108/aaaj-03-2023-6331","DOIUrl":"https://doi.org/10.1108/aaaj-03-2023-6331","url":null,"abstract":"PurposeThis study aims to examine the question “How can we understand the dynamics that give rise to multiplicities of overlapping controls (MoOCs)?” and explore the role of local politics in the emergence of such multiplicities.Design/methodology/approachBuilding on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems (MCSs), layered onto pre-existing systems.FindingsThe proliferation of new MCSs, together with the persistence of legacy MCSs, gave rise to a MoOC. Linkages between controls constituted potential points of rupture around which the assemblage changed and shifted the nexus of control. Whereas densely populated areas of the assemblage provided sites for conflict in the battle to influence the allocation of resources, some MCSs became isolated or were reterritorialized by political groups seeking autonomy from the new management.Social implicationsWe highlight the material consequences of political contentions around MoOCs that obfuscate, and at times frustrate, the implementation of a programme for government.Originality/valueWe contribute a set of concepts pertaining to the dynamics of MoOCs. We offer an alternative perspective on the disappointment associated with the adoption of new management tools in the public sector, showing how MCSs can become battlegrounds for political contention rather than tools for management improvement. We contribute to literature utilizing assemblage theory for analysing management accounting change.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"9 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141709176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Investigating the development of narratives in directors' reports: an analysis of Barilla over six decades","authors":"Cristina Gianfelici, Ann Martin‐Sardesai, James Guthrie","doi":"10.1108/aaaj-04-2023-6387","DOIUrl":"https://doi.org/10.1108/aaaj-04-2023-6387","url":null,"abstract":"PurposeThis research explores how contextual elements and significant events influence the changing storylines within a company's directors' reports spanning a period of six decades. These elements and events encompass the internal dynamics of the family that owns the company, industry-specific advancements, political and socioeconomic climates, and explicit guidelines related to corporate reporting.Design/methodology/approachThis research employs a case study methodology to analyse the directors' reports of Barilla, a prominent Italian food manufacturer, within the theoretical framework of historical institutionalism. A systematic content analysis is conducted on sixty directors' reports published between 1961 and 2021. The study also identifies and examines significant contextual events within this six-decade period, which are linked to four key institutional factors.FindingsBased on the research findings, the directors' reports exhibited notable fluctuations throughout the studied timeframe in reaction to shifts in the institutional setting. Our investigation highlights that each institutional element experienced crucial pivotal moments, and given their interconnected nature, modifications in one factor impacted the others. It was noted that these pivotal moments resulted in alterations in the directors' reports' content across various thematic areas. Additionally, despite Barilla being a multinational company, it was found that national events within Italy had a more pronounced influence on the evolving narratives than global events.Originality/valuePrevious research on directors' reports or chairman's statements has primarily focused on the influence of macro-level institutional factors on the narratives. In contrast, our study considers both macro-level and micro-level institutions, specifically examining the internal events within a family business and how they shape the content of directors' reports. Our study is also distinctive in its analysis of specific critical junctures and their interactions with the investigated institutional factors. Additionally, to the best of our knowledge, few existing studies span a timeframe of sixty years, particularly concerning an Italian company.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"36 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141358954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Not because it is easy … accounting research enters the space age","authors":"Basil P. Tucker, Hank C. Alewine","doi":"10.1108/aaaj-04-2024-7023","DOIUrl":"https://doi.org/10.1108/aaaj-04-2024-7023","url":null,"abstract":"PurposeThis article introduces the AAAJ special issue's content and, in so doing, aims to reflect on the contribution that accounting as a discipline is placed to make within the more contemporary context of space exploration, the space economy and public space policy.Design/methodology/approachThe paper draws together, identifies, expands upon and advances opportunities available to researchers seeking to investigate the ways in which accounting research and practice might inform the modern space sector.FindingsPapers comprising the AAAJ special issue are informed by authors with diverse research backgrounds (including various accounting subfields and non-accounting business disciplines) and varying methodological approaches, including positivist, interpretivist as well as critical research paradigms. Interestingly, the call for papers also attracted several non-accounting academics or academics who have not traditionally undertaken or engaged appreciably with accounting research. This diverse approach to addressing initial space accounting questions should help establish a firm launching point for future research advances.Originality/valueThe paper's originality lies in advancing a need to engage with the unique demands of “the New Space Age”, requiring fundamentally innovative approaches to many aspects of accounting such as financial accounting, management accounting and sustainability accounting as well as contextualising or re-contextualising current accounting concepts, principles and thinking to apply to a new setting.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"78 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141359754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the accounting implications of the dilemma: who speaks for nature?","authors":"Caterina Pesci, Lorenzo Gelmini, Paola Vola","doi":"10.1108/aaaj-06-2022-5890","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5890","url":null,"abstract":"PurposeThis paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.Design/methodology/approachThe paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.FindingsLeopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.Originality/valueThrough Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"53 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141098077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}