Accounting Perspectives最新文献_第2页

Introduction to the Special Issue of Qualitative Research in Accounting 会计定性研究》特刊简介

IF 1.7

Accounting Perspectives Pub Date : 2024-06-17 DOI: 10.1111/1911-3838.12368

Matt Bamber, Philippe Lassou

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 1.7

Accounting Perspectives Pub Date : 2024-06-17 DOI: 10.1111/1911-3838.12369

引用次数: 0

Remote “Helicopter Bosses”: Employee Perceptions of the Effects of Supervisory Controls and Remote Work During the COVID-19 Pandemic* 远程 "直升机老板"：员工对 COVID-19 大流行期间监管控制和远程工作的影响的看法*

IF 1.6

Accounting Perspectives Pub Date : 2024-06-11 DOI: 10.1111/1911-3838.12363

Khim Kelly, Ethan LaMothe, Lisa Baudot

{"title":"Remote “Helicopter Bosses”: Employee Perceptions of the Effects of Supervisory Controls and Remote Work During the COVID-19 Pandemic*","authors":"Khim Kelly, Ethan LaMothe, Lisa Baudot","doi":"10.1111/1911-3838.12363","DOIUrl":"10.1111/1911-3838.12363","url":null,"abstract":"<div>\u0000 \u0000 <p>The COVID-19 pandemic precipitated an extensive involuntary shift to remote work and has since dramatically reshaped work and its supervision. We examine how employees' perceived productivity is associated with remote work during the pandemic, how supervisory controls moderate this relationship, and how remote work and perceived productivity impact employee preference for post-pandemic remote work. We survey 589 workers in June 2020 via Mechanical Turk and find a directionally positive but nonsignificant association between remote work and perceived productivity. Additional analysis, however, indicates an indirect positive effect of remote work on perceived productivity through more hours worked. We further find supervisory monitoring intensity (SMI) is positively associated with perceived productivity, and the association between remote work and perceived productivity is more negative with more intense supervisory monitoring. Outcome-based evaluation is also positively associated with perceived productivity, but it does not moderate the relationship between remote work and perceived productivity. Supervisor-based evaluation has no significant association with perceived productivity, nor does it moderate the relationship between remote work and perceived productivity. Overall, our results suggest the main effect of remote work on perceived productivity during the pandemic is weak at best, and SMI is less compatible with remote work supervision than outcome-based evaluation. Finally, we find increased remote work and perceived productivity improvement during the pandemic are positively associated with preference for post-pandemic remote work, and we find a marginal positive interaction effect between them. These findings provide empirical evidence of the pandemic's repercussions on the post-pandemic work environment.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"333-373"},"PeriodicalIF":1.6,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141355434","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

Show Me the Money! Supply and Demand Misalignment for Tangible Rewards in Business* 给我看钱企业有形奖励的供需错位*

IF 1.6

Accounting Perspectives Pub Date : 2024-05-28 DOI: 10.1111/1911-3838.12364

Kyle M. Stubbs, Jeremiah W. Bentley

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引用次数: 0

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants† 对支持未来会计师注册会计师能力的研究型教学策略进行结构化审查†。

IF 1.7

Accounting Perspectives Pub Date : 2024-03-20 DOI: 10.1111/1911-3838.12362

Sanobar Siddiqui

{"title":"A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants†","authors":"Sanobar Siddiqui","doi":"10.1111/1911-3838.12362","DOIUrl":"https://doi.org/10.1111/1911-3838.12362","url":null,"abstract":"CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning (SoTL) on how to best inculcate these competencies in future accountants. This study attempts to spark such a discourse by conducting a structured literature review (SLR) of the research‐informed instructional strategies to foster CPA enabling competencies, skills, and values in future accountants, and outlines future research opportunities. The findings indicate that the CPA competency “acting ethically and demonstrating professional values” can be engrained in future accountants using business cases and targeted courses/lessons in accounting classrooms. “Leading” is best taught through targeted courses/lessons. “Collaboration” can be gained through team‐based learning (group work) and software. “Managing self and others” can be engrained through a strategic course setup. “Adding value” can be achieved by experiential learning. “Solving problems” can be facilitated through in‐class activities that specifically target critical thinking skills. Finally, “communication” is facilitated with writing tasks and software. The top five research‐informed teaching tools that advance CPA enabling competencies are collegial tools (i.e., group work, peer review, and writing prompts), software, business cases, experiential tools, and targeted courses/lessons. In the future, an in‐depth SLR should be conducted on each of the five research‐informed teaching tools for their integration within accounting classrooms.This article is protected by copyright. All rights reserved.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"15 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197301","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

REPORTING CONTROL DEFICIENCIES IN REPEAT INTERNAL AUDIT ENGAGEMENTS† 在重复的内部审计工作中报告控制缺陷†。

IF 1.7

Accounting Perspectives Pub Date : 2024-03-07 DOI: 10.1111/1911-3838.12360

Michael Favere-Marchesi

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 1.7

Accounting Perspectives Pub Date : 2024-03-07 DOI: 10.1111/1911-3838.12354

引用次数: 0

How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions* 管理会计师如何在资本预算中有意识地创建现金流预测：产品开发决策实地研究†

IF 1.6

Accounting Perspectives Pub Date : 2024-03-07 DOI: 10.1111/1911-3838.12361

Marc Wouters, Frank Stadtherr

{"title":"How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions*","authors":"Marc Wouters, Frank Stadtherr","doi":"10.1111/1911-3838.12361","DOIUrl":"10.1111/1911-3838.12361","url":null,"abstract":"<p>In capital budgeting, management accountants may have their own agendas when they are creating cash flow forecasts and recommending particular capital investments. What are the mechanisms management accountants can use to influence cash flow forecasts in capital budgeting? This field study investigates how management accountants prepared cash flow forecasts for product development investment decisions at a car company. We describe in detail two instances of the technical design of new cars, the preparation of cash flow forecasts, and decisions on capital investment projects. When management accountants monetarily quantify various kinds of inputs, they not only make pragmatic choices as part of their normal work of dealing with complexity and uncertainty, but they also purposefully intervene in various ways to make their cash flow forecast support a particular capital investment. These interventions can be differentiated in terms of their nature (qualitative or quantitative) and timing (initiating or counteracting). This field study contributes a conceptualization and empirical evidence on accounting tactics in the context of capital budgeting.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"467-505"},"PeriodicalIF":1.6,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12361","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140074370","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

Is the Sky the Limit for Menteen Studios?* Menteen Studios 的天空是无限的吗？

IF 1.6

Accounting Perspectives Pub Date : 2024-03-06 DOI: 10.1111/1911-3838.12359

Anne M. Farrell, Margaret B. Shackell, Monte R. Swain

引用次数: 0

The Effect of Gamification on Employee Boredom and Performance* 游戏化对员工厌倦情绪和工作表现的影响†...

IF 1.6

Accounting Perspectives Pub Date : 2024-02-21 DOI: 10.1111/1911-3838.12357

Zhuoyi Zhao

{"title":"The Effect of Gamification on Employee Boredom and Performance*","authors":"Zhuoyi Zhao","doi":"10.1111/1911-3838.12357","DOIUrl":"10.1111/1911-3838.12357","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the effect of gamification on employee boredom and performance in a repetitive work process. In video games, <i>loot</i> is unpredictable, intermittent rewards used to motivate players to repeat boring actions. In a 2 × 1 laboratory experiment, I examine how gamification, featuring nonmonetary loot point rewards, may impact boredom and performance. I find that individuals have mixed opinions. On the one hand, they recognize the emotional value of gamification and find the repetitive work process more attractive. On the other hand, they experience a violation of fairness even though the point rewards do not impact their monetary payoff. My findings help reconcile the seemingly contradictory predictions from two sets of motivation theories. While some conventional theories (e.g., equity theory, expectancy theory, and agency theory) suggest that unpredictable rewards negatively affect motivation, both the reinforcement theory of motivation and findings from neuroscience research indicate a bright side to those rewards. Due to the countervailing effects, I do not find a significant difference in either boredom or performance between conditions. My results show that when gamifying repetitive work processes with unpredictable rewards such as loot points, managers need to address fairness concerns while maintaining the motivational properties of gamification.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"375-401"},"PeriodicalIF":1.6,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139956167","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