Accounting Perspectives最新文献_第2页

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 1.7

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

Green Accolades and Oil-Soaked Mermaids: A Sociology of Worth Perspective on BP's Sustainability Reporting and the Deepwater Horizon Disaster* 绿色荣誉与油污美人鱼：从价值社会学的角度看英国石油公司的可持续发展报告和深水地平线灾难†。

IF 1.7

Accounting Perspectives Pub Date : 2024-02-19 DOI: 10.1111/1911-3838.12356

Oluwasegun Popoola, Esther R. Maier

引用次数: 0

The Canadian Accounting Hall of Fame: An Analysis of Early Inductees and Immanent Critique† 加拿大会计名人堂：对早期入选者的分析和即时批评†.

IF 1.7

Accounting Perspectives Pub Date : 2024-02-09 DOI: 10.1111/1911-3838.12355

Alan J. Richardson

{"title":"The Canadian Accounting Hall of Fame: An Analysis of Early Inductees and Immanent Critique†","authors":"Alan J. Richardson","doi":"10.1111/1911-3838.12355","DOIUrl":"https://doi.org/10.1111/1911-3838.12355","url":null,"abstract":"The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in Canada.” This paper provides an analysis of the group and an immanent critique of CAHF given its mandate and aspirations. It begins with a close reading of CAHF's public statement of intent and policies to clarify what it is committed to achieving and to identify ambiguities and contradictions within its mandate. The characteristics of the initial inductees are then compared with baselines reflecting CAHF's mandate and are used to identify how ambiguities are resolved in practice. The current members of CAHF overrepresent financial reporting and auditing (compared with other areas of accounting competence), academics (compared with those in practice/industry), the more populated provinces (compared with the Prairies and Atlantic region), Chartered Accountants (compared with other legacy designations), and men (compared with women). Current practice also reveals unresolved ambiguities in the definition of “Canada” and “Canadian” and “contribution” and “impact,” as well as an underdeveloped presentation of historical context and documentation to interpret the inductees’ contributions. Best practices for “retrospective cultural consecration institutions” are identified in the literature and align with CAHF procedures. The paper also examines critical commentary on CAHF in the press and identifies areas where its mandate is challenged by public expectations of inductees.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"12 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139756884","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

Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services* 透视机器人流程自动化如何改变会计和审计服务†?

IF 1.7

Accounting Perspectives Pub Date : 2023-12-27 DOI: 10.1111/1911-3838.12351

Adriana Tiron-Tudor, Ramona Lacurezeanu, Vasile Paul Bresfelean, Adelina Nicoleta Dontu

{"title":"Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services*","authors":"Adriana Tiron-Tudor, Ramona Lacurezeanu, Vasile Paul Bresfelean, Adelina Nicoleta Dontu","doi":"10.1111/1911-3838.12351","DOIUrl":"10.1111/1911-3838.12351","url":null,"abstract":"<div>\u0000 \u0000 <p>The emergence of robotic process automation (RPA) and similar digital technologies is transforming the traditional business models of accounting and auditing services. Such emergence brings valuable benefits. Along with other technologies, RPA represents a significant tool in accounting and auditing services' new digital setting. Despite this, scholarly research on the subject is scarce, particularly concerning the implementation of RPA at accounting and auditing firms. This article provides a literature review of current academic research on RPA in accounting and auditing and proposes future research directions. The review clarifies the use cases of RPA in accounting and auditing. It also reveals that RPA implementation and preparation challenges stem from practical considerations as well as deficits in accountants' applicable education. Thus, the paper is relevant for educators and the accounting profession. Finally, by expanding the discussion of RPA beyond its current focus on accounting and auditing, the authors identify a need for more empirical research on the impact of RPA technology in the post-implementation stage.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 1","pages":"7-38"},"PeriodicalIF":1.7,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139066148","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

Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements* 新手审计员和公允价值审计：知识和技能要求†

IF 1.7

Accounting Perspectives Pub Date : 2023-12-27 DOI: 10.1111/1911-3838.12350

J. Efrim Boritz, Lev M. Timoshenko

引用次数: 0

A Literature Review of Technology-Related Research in Accounting Education: 2010–2020* 与技术相关的会计教育研究文献综述：2010-2020†.

IF 1.7

Accounting Perspectives Pub Date : 2023-12-27 DOI: 10.1111/1911-3838.12352

Peter Theuri, Ronald Campbell, Lisa Owens-Jackson

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 : 2023-12-14 DOI: 10.1111/1911-3838.12349

引用次数: 0

Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk* 作为计算空间的强制性披露：公共部门在恢复濒危物种方面的问责制*

IF 1.7

Accounting Perspectives Pub Date : 2023-09-20 DOI: 10.1111/1911-3838.12348

Dasha Smirnow, Claire Deng

{"title":"Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk*","authors":"Dasha Smirnow, Claire Deng","doi":"10.1111/1911-3838.12348","DOIUrl":"10.1111/1911-3838.12348","url":null,"abstract":"<p>While sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations, and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 2","pages":"235-265"},"PeriodicalIF":1.7,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136308792","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