Accounting, Auditing & Accountability Journal最新文献_第2页

Reconceptualizing accountability in NGO-corporate partnerships: an institutional logics perspective 重新认识非政府组织与企业伙伴关系中的问责制：制度逻辑视角

Accounting, Auditing & Accountability Journal Pub Date : 2024-05-23 DOI: 10.1108/aaaj-02-2023-6276

Chaudhry Ghafran, Sofia Yasmin

{"title":"Reconceptualizing accountability in NGO-corporate partnerships: an institutional logics perspective","authors":"Chaudhry Ghafran, Sofia Yasmin","doi":"10.1108/aaaj-02-2023-6276","DOIUrl":"https://doi.org/10.1108/aaaj-02-2023-6276","url":null,"abstract":"PurposeDeveloping economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.Design/methodology/approachA longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.FindingsWe unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.Originality/valueThe study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141107244","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}

引用次数: 0

AAAJ Literature and Insights The accountant in her bed AAAJ 文学与见解床上的会计师

Accounting, Auditing & Accountability Journal Pub Date : 2024-05-15 DOI: 10.1108/aaaj-05-2024-236

C. Cowton

引用次数: 0

What place is this? 这是什么地方？

Accounting, Auditing & Accountability Journal Pub Date : 2024-05-15 DOI: 10.1108/aaaj-05-2024-238

Akira Aikyo Galvão

引用次数: 0

Obstacles, fighting whiteness and accounting 障碍、对抗白人和会计

Accounting, Auditing & Accountability Journal Pub Date : 2024-05-15 DOI: 10.1108/aaaj-05-2024-240

Janaína Rute da Silva Dourado

引用次数: 0

“A war waged with numbers”: Accounting and accumulation by alienation in Australia’s border industrial complex "用数字发动的战争"：澳大利亚边境工业综合体的会计和异化积累

Accounting, Auditing & Accountability Journal Pub Date : 2024-05-15 DOI: 10.1108/aaaj-11-2023-6723

M. Scobie, Lila Laird

{"title":"“A war waged with numbers”: Accounting and accumulation by alienation in Australia’s border industrial complex","authors":"M. Scobie, Lila Laird","doi":"10.1108/aaaj-11-2023-6723","DOIUrl":"https://doi.org/10.1108/aaaj-11-2023-6723","url":null,"abstract":"PurposeThis paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.Design/methodology/approachWe use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.FindingsWe argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.Originality/valueWe illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"54 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140975166","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}

引用次数: 0

China’s space sector, firm CSR and patent quality 中国的航天领域、企业社会责任和专利质量

Accounting, Auditing & Accountability Journal Pub Date : 2024-05-14 DOI: 10.1108/aaaj-11-2022-6169

Bin Li, Fei Guo, Lei Xu, Ron McIver, Ruiqing Cao

{"title":"China’s space sector, firm CSR and patent quality","authors":"Bin Li, Fei Guo, Lei Xu, Ron McIver, Ruiqing Cao","doi":"10.1108/aaaj-11-2022-6169","DOIUrl":"https://doi.org/10.1108/aaaj-11-2022-6169","url":null,"abstract":"PurposeThis paper examines firm-level accountability and performance implications under a state-dominated institutional environment, China, for firms engaged in the space economy. Extant studies on the rapidly evolving civil space economy predominantly focus on developed Western economies at national or sector levels, frequently ignoring alternative institutional contexts. Additionally, limited attention has been given to firm-level empirical evidence and analysis, including corporate social responsibility (CSR) practice-R&D quality relationships in the space economy. The paper addresses each of these areas.Design/methodology/approachThis paper utilises multiple regression, propensity score matching and split sampling methods applied to a proprietary dataset of Shanghai and Shenzhen Stock Exchange-listed A-share firms. Results are robust to endogeneity issues, alternative measurement of dependent variables and sampling.FindingsChina’s space firms demonstrate superior CSR performance to their counterparts in other sectors, supporting CSR‘s role in maintaining legitimacy. Their CSR practices also positively contribute to firm patent quality. The link is more pronounced among firms facing higher economic policy uncertainty and for state-owned enterprises (SOEs). The latter is due to SOEs’ government support, advantages in financing and attracting and retaining a high-quality workforce.Originality/valueThis paper adds to discussion on major space power’s, by examining China’s state-dominated civil space sector. It also addresses a lack of empirical firm-level evidence on space firm behaviour by examining the impact of firm-level CSR practices on R&D quality outcomes, areas in which there is a limited literature.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"21 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982248","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}

引用次数: 0

Make China great again: the strategies of Confucian accountants 让中国再次伟大：儒家会计师的战略

Accounting, Auditing & Accountability Journal Pub Date : 2024-04-08 DOI: 10.1108/aaaj-07-2023-6572

Y. Wang, Paul D. Ahn

{"title":"Make China great again: the strategies of Confucian accountants","authors":"Y. Wang, Paul D. Ahn","doi":"10.1108/aaaj-07-2023-6572","DOIUrl":"https://doi.org/10.1108/aaaj-07-2023-6572","url":null,"abstract":"PurposeThis paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.Design/methodology/approachWe explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.FindingsThe homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.Originality/valueThis paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"34 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140728058","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}

引用次数: 0

A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge 会计职业化的失败：公司财务报告与会计知识

Accounting, Auditing & Accountability Journal Pub Date : 2024-02-13 DOI: 10.1108/aaaj-09-2022-6032

Thomas A. Lee

{"title":"A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge","authors":"Thomas A. Lee","doi":"10.1108/aaaj-09-2022-6032","DOIUrl":"https://doi.org/10.1108/aaaj-09-2022-6032","url":null,"abstract":"PurposeThe purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).Design/methodology/approachA historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.FindingsCFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.Research limitations/implicationsThe study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.Practical implicationsRegarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.Originality/valueThe study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"292 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139841739","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}

引用次数: 0

A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge 会计职业化的失败：公司财务报告与会计知识

Accounting, Auditing & Accountability Journal Pub Date : 2024-02-13 DOI: 10.1108/aaaj-09-2022-6032

Thomas A. Lee

{"title":"A failure of accountancy professionalisation: corporate financial reporting and accounting knowledge","authors":"Thomas A. Lee","doi":"10.1108/aaaj-09-2022-6032","DOIUrl":"https://doi.org/10.1108/aaaj-09-2022-6032","url":null,"abstract":"PurposeThe purpose of this study is to analyse historical events to argue the improbable prospect of radical accounting reform in corporate financial reporting (CFR) due to the absence of abstract accounting knowledge as part of accountancy professionalisation (AP).Design/methodology/approachA historical database of CFR and AP events in the UK is categorised and analysed to observe the evolution of accounting in CFR from the perspective of the sociology of professions relating to abstract knowledge in professionalisation.FindingsCFR has always been a statutory function in the UK dependent on arbitrary accounting rules rather than expert measurements based on abstract accounting knowledge. Accounting rules have evolved as part of AP and currently form part of the statutory regulation of CFR. The accountancy profession has eschewed abstract accounting knowledge in a mutually beneficial and uncompetitive relationship with the law profession in CFR.Research limitations/implicationsThe study is limited to the history of CFR and AP in the UK and its findings are contrary to the sociology of professions regarding abstract knowledge, consistent with the accountancy profession’s 19th-century experience of court-related services, and indicative of normative accounting research’s redundancy.Practical implicationsRegarding CFR and AP in the UK, the accountancy profession is an expert subordinate branch of the law profession and has no incentive to alter the status quo of statutory accounting rule compliance prevailing over abstract accounting knowledge-based expertise in CFR.Originality/valueThe study questions the optimism of prior research of accounting in CFR that suggests the possibility of radical reform using abstract knowledge.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"35 49","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139781916","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}

引用次数: 0

Oh, not again! 哦，又来了！

Accounting, Auditing & Accountability Journal Pub Date : 2024-01-04 DOI: 10.1108/aaaj-01-2024-216

Lelys Maddock

引用次数: 0

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