Accounting Perspectives最新文献_第2页

Accrual Versus Cash Basis of Accounting in the Canadian COVID-19 Subsidy Programs* 权责发生制与现金收付制在加拿大COVID-19补贴计划中的对比*

IF 1.6

Accounting Perspectives Pub Date : 2025-03-25 DOI: 10.1111/1911-3838.12398

Amin Mawani, Salim Hajee

{"title":"Accrual Versus Cash Basis of Accounting in the Canadian COVID-19 Subsidy Programs*","authors":"Amin Mawani, Salim Hajee","doi":"10.1111/1911-3838.12398","DOIUrl":"https://doi.org/10.1111/1911-3838.12398","url":null,"abstract":"The principal eligibility criterion for the Canada Emergency Wage Subsidy (CEWS) during the COVID-19 pandemic was a reduction of at least a prespecified percentage in monthly revenues compared to the same months in the prior year, or compared to January and February 2020 (just prior to the launch of CEWS in March 2020). The revenues could be measured using accrual or the cash basis of accounting. Since subsidy applicants could choose the cash method of accounting and use January and February 2020 as reference periods, seasonal businesses that generated most of their revenues in January and February could claim subsidies without experiencing any reductions in revenue. We illustrate how a seasonal business with higher monthly accrued revenues compared to the pre-pandemic year could be eligible for CEWS by using the cash basis of accounting in the subsidy application even though it would not qualify using the accrual accounting method. It seems inequitable for business or wage subsidies to be based on the choice of accounting methods. There is no sound public policy reason to subsidize (or tax) one firm more than another just because they use a different method of accounting. Evaluating accounting methods embedded within government subsidy programs is an important endeavor to ensure neutrality and effectiveness of public spending programs.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 2","pages":"423-440"},"PeriodicalIF":1.6,"publicationDate":"2025-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12398","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144220108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Embracing the Perks of Faulty Roadmaps: A Literature Review of Sociological Perspectives on Budgeting* 拥抱错误路线图的好处：关于预算的社会学观点的文献综述*

IF 1.6

Accounting Perspectives Pub Date : 2025-03-25 DOI: 10.1111/1911-3838.12394

Kai DeMott

{"title":"Embracing the Perks of Faulty Roadmaps: A Literature Review of Sociological Perspectives on Budgeting*","authors":"Kai DeMott","doi":"10.1111/1911-3838.12394","DOIUrl":"https://doi.org/10.1111/1911-3838.12394","url":null,"abstract":"This literature review provides an overview of sociological perspectives on budgeting. The organizational relevance of budgeting has made it the subject of many perspectives and comprehensive reviews. However, the “niche” of sociological budgeting research deserves more attention as it helps us understand how and why budgets thrive—not necessarily by providing direction, but precisely because they offer faulty roadmaps that evoke conflict, human interaction, individual reflection, power struggles, and change. The study reviews 115 publications concerned with these social dynamics of budgeting. The analysis is structured along Czarniawska-Joerges and Jacobsson's (1989, Accounting, Organizations and Society 14(1), 29–39) discussion of three interrelated social functions of budgeting: a symbolic performance, a means of communication, and an expression of values. Based on this analysis, the study endorses sociological perspectives as a fruitful and often underrepresented resource to advance the discussion of the benefits and drawbacks of budgeting, identifying promising areas for future research that remain largely underexplored.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 2","pages":"553-591"},"PeriodicalIF":1.6,"publicationDate":"2025-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12394","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144220109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Are Breaks Always Helpful? The Interaction of Work Breaks and Working Memory Capacity on Accounting Error Detection* 休息总是有益的吗？工作间隙与工作记忆容量在会计错误检测中的交互作用*

IF 0.9

Accounting Perspectives Pub Date : 2025-03-24 DOI: 10.1111/1911-3838.12400

David Aizenberg, Alyssa S. J. Ong, Xin Geng

引用次数: 0

The Effect of Operating Leverage on Managers' Capital Investment Decisions* 经营杠杆对管理者资本投资决策的影响*

IF 1.6

Accounting Perspectives Pub Date : 2025-03-24 DOI: 10.1111/1911-3838.12397

Sangmok Lee

{"title":"The Effect of Operating Leverage on Managers' Capital Investment Decisions*","authors":"Sangmok Lee","doi":"10.1111/1911-3838.12397","DOIUrl":"https://doi.org/10.1111/1911-3838.12397","url":null,"abstract":"Holding all else constant, a larger proportion of fixed costs in the cost structure (i.e., higher operating leverage) implies a greater profit volatility for a given level of demand fluctuation. In a setting where operating leverage is irrelevant to the choice of investment projects, I experimentally examine whether managers under high operating leverage (as opposed to low operating leverage) choose a less profitable project for lower variability in anticipated earnings. Inconsistent with the hypothesis, I find that the level of operating leverage has an insignificant impact on managers' investment choices, providing preliminary evidence that managers may correctly identify the level of operating leverage as irrelevant. Notably, providing the cost structure information to managers, regardless of whether it pertains to high or low operating leverage, increases the likelihood of selecting the more profitable investment. Additional analyses suggest that the excerpt on operating leverage might prime managers to deliberate more on the investment decisions. Managers who receive the cost structure information dedicate more time to assessing the investment projects, which in turn aids in identifying the more profitable project.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 2","pages":"393-422"},"PeriodicalIF":1.6,"publicationDate":"2025-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12397","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144220048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则》（FRAS）加拿大角

IF 1.6

Accounting Perspectives Pub Date : 2025-03-17 DOI: 10.1111/1911-3838.12401

引用次数: 0

Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises* 就业市场对会计专业人才的胜任能力要求：中小企业与大型企业招聘广告的比较分析*

IF 1.6

Accounting Perspectives Pub Date : 2025-03-11 DOI: 10.1111/1911-3838.12396

Sylvestre Uwizeyemungu, Jacques Bertrand

{"title":"Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises*","authors":"Sylvestre Uwizeyemungu, Jacques Bertrand","doi":"10.1111/1911-3838.12396","DOIUrl":"https://doi.org/10.1111/1911-3838.12396","url":null,"abstract":"Compared to large enterprises (LEs), small and medium-sized enterprises (SMEs) have unique characteristics that may affect their needs in several areas. Thus, the “one-size-fits-all” approach to meeting the needs of both groups of enterprises would be inappropriate in different circumstances. In this study, we examine the current competency requirements of the Canadian market for professional accounting jobs with the following research question in mind: To what extent do SMEs' requirements for professional accounting positions differ from those of large companies? The study draws on person-environment fit theory and job market signaling theory. It is based on a content analysis of 310 online job postings (of which 111, or 35.8%, are from SMEs) for accounting professionals or for positions requiring strong accounting knowledge. Our results show a complex picture made up of similarities and differences between SMEs and LEs' requirements when recruiting professionals in accounting-related positions. The study points to some paradoxes and contributes to the debate about the evolution of accounting education in relation to specific business needs. In particular, the study suggests that SMEs' competency requirements are not necessarily commensurate with the needs dictated by their specific context. From a practical point of view, the results of the study could be of interest to SME managers and organizations dedicated to SMEs' development; recruitment services; national accounting organizations, such as the Chartered Professional Accountants of Canada; and the academic and professional communities involved in the training of professional accountants.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 2","pages":"343-391"},"PeriodicalIF":1.6,"publicationDate":"2025-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12396","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144220437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assure or Insure Cyber Risk? Nonprofessional Investors' Willingness to Invest* 确保或确保网络风险？非专业投资者的投资意愿*

IF 1.6

Accounting Perspectives Pub Date : 2025-02-11 DOI: 10.1111/1911-3838.12389

Kevin Gauch, Reiner Quick

引用次数: 0

The Sociology of Exclusion: A Knowledge Synthesis of Imperialism, Colonialism, and Postcolonialism in Accounting Research* 排斥社会学：帝国主义、殖民主义和后殖民主义在会计研究中的知识综合*

IF 1.6

Accounting Perspectives Pub Date : 2025-01-29 DOI: 10.1111/1911-3838.12378

Akolisa Ufodike

{"title":"The Sociology of Exclusion: A Knowledge Synthesis of Imperialism, Colonialism, and Postcolonialism in Accounting Research*","authors":"Akolisa Ufodike","doi":"10.1111/1911-3838.12378","DOIUrl":"https://doi.org/10.1111/1911-3838.12378","url":null,"abstract":"The ways in which accountancy (accounting, accountability, and accountants) has been a device of imperialism, colonialism, and postcolonialism, and therefore has had deleterious effects on Indigenous peoples in former colonies and continues to negatively impact immigrants in postcolonial OECD countries, is under-researched. This structured literature review synthesizes studies in the accounting literature that have investigated imperialism, colonialism, and postcolonialism and identifies opportunities for future research. This study is part of a broader research project that reviewed 161 articles on accounting and discrimination. This article, based on 65 of the articles reviewed for the broader project, discusses existing knowledge on imperialism, colonialism, and postcolonialism. The author finds that the exclusion of Indigenous peoples in colonial times is shaped by perpetual oppressive relations. In the postcolonial United States and Old Commonwealth countries (Canada, Australia, and New Zealand), these power relations are sustained by professions through the continuing exclusion of racialized people and immigrants, many from previous colonies. This study proposes future research directions to advance the decolonization of accounting research by foregrounding alternative perspectives of Indigeneity—such as Black Indigeneity—and enabling accounting scholars to confront the various subthemes of imperialism and postcolonialism in accounting, including Western accounting and accountability, professionalization, emancipatory accounting, and Indigenous knowledge and accounts.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 2","pages":"469-515"},"PeriodicalIF":1.6,"publicationDate":"2025-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12378","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144220374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Predictive Ability of Taxable Income for Future Performance: The Impact of High Tax Planning* 应税收入对未来绩效的预测能力：高税收筹划的影响*

IF 1.6

Accounting Perspectives Pub Date : 2025-01-25 DOI: 10.1111/1911-3838.12384

Yong Qiang Chen, Flora Niu, Tao Zeng

引用次数: 0

A Commentary on Post-Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review* 评论大流行后会计行业的挑战和机遇：来自系统文献综述的见解*

IF 1.6

Accounting Perspectives Pub Date : 2025-01-22 DOI: 10.1111/1911-3838.12387

Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick

{"title":"A Commentary on Post-Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*","authors":"Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick","doi":"10.1111/1911-3838.12387","DOIUrl":"https://doi.org/10.1111/1911-3838.12387","url":null,"abstract":"This empirically grounded commentary explores the impacts of the COVID-19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post-pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic accounting literature and a selection of publications targeting accounting practitioners. Our deductive framework uses Chartered Professional Accountants of Canada's (CPA Canada) Foresight initiative, while our inductive approach identifies themes that do not fit within the Foresight initiative. We conclude that the accounting profession will be challenged to balance the pursuit of new opportunities arising from disruptive technologies, real-time data, and new organizational value drivers while simultaneously reflecting its roots in financial reporting, auditing, and taxation. Our findings also suggest that the profession should pay more attention to the human aspects of the profound changes that are underway. Specifically, the profession focuses heavily on how accountants' work will change due to disruptive forces but not enough on how these changes impact accountants from a broader human resource management perspective (e.g., mental health challenges, alternative work arrangements, retraining, and upskilling). Our work differs from prior reviews as we incorporate both academic accounting and accounting practitioner-focused publications to propose a research agenda intended to encourage more practically relevant accounting research.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 1","pages":"157-188"},"PeriodicalIF":1.6,"publicationDate":"2025-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12387","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143632980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0