Accounting Perspectives最新文献_第4页

Service Recovery via Twitter: An Exploration of Responses to Consumer Complaints* 通过Twitter进行服务恢复:对消费者投诉回应的探索

IF 1.7

Accounting Perspectives Pub Date : 2023-06-08 DOI: 10.1111/1911-3838.12339

Doga Istanbulluoglu, Seda Oz

{"title":"Service Recovery via Twitter: An Exploration of Responses to Consumer Complaints*","authors":"Doga Istanbulluoglu, Seda Oz","doi":"10.1111/1911-3838.12339","DOIUrl":"10.1111/1911-3838.12339","url":null,"abstract":"The online response to customer complaints (i.e., service recovery) is a central feature of modern organizations' customer-focused performance management systems. Motivated by the lack of descriptive information related to complaint handling that can be used in assessing managerial performance, we collect organizations' responses to consumer complaints via Twitter and apply Zemke and Schaaf's (1990) traditional service recovery model to explore these. We collected 10,305 tweets that describe the use of Twitter for service recovery by organizations across four industries: airlines, casual dining chain restaurants, hotels, and fast-food restaurants. The findings show that in our sample, the traditional service recovery model with five service recovery elements (apology, urgent reinstatement, empathy, symbolic atonement, and follow-up) is implemented to various degrees. Furthermore, we identify three additional service recovery elements not previously discussed by prior research: channel transfer, feedback acknowledgment, and information request. Our findings have research implications and highlight the importance of incorporating online customer complaints into managerial performance systems.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46872121","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 Knowledge Synthesis of Anti-Black Racism in Accounting Research*† 反黑人种族主义在会计研究中的知识综合

IF 1.7

Accounting Perspectives Pub Date : 2023-05-04 DOI: 10.1111/1911-3838.12336

Akolisa Ufodike, Inya Egbe, Bridget Efeoghene Ogharanduku, Temitope Edward Akinyemi

引用次数: 0

Goode Food Trucks Inc.* 古德食品卡车股份有限公司†

IF 1.7

Accounting Perspectives Pub Date : 2023-05-04 DOI: 10.1111/1911-3838.12337

Samantha Taylor, Janine McGregor

引用次数: 0

When Peer Recognition Backfires: The Impact of Peer Information on Subsequent Helping Behavior* 当同伴认同起反作用:同伴信息对后续帮助行为的影响

IF 1.7

Accounting Perspectives Pub Date : 2023-05-04 DOI: 10.1111/1911-3838.12335

Pei Wang

引用次数: 0

Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”* Ted's Teas:会计与审计“交叉案例”†

IF 1.7

Accounting Perspectives Pub Date : 2023-03-20 DOI: 10.1111/1911-3838.12334

Samantha Taylor, Poppy Riddle, Tammy Crowell, Ana Bullock, Kyla Chisholm

{"title":"Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”*","authors":"Samantha Taylor, Poppy Riddle, Tammy Crowell, Ana Bullock, Kyla Chisholm","doi":"10.1111/1911-3838.12334","DOIUrl":"10.1111/1911-3838.12334","url":null,"abstract":"This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12334","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48761931","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 财务报告与保证标准（FRAS）加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2023-03-14 DOI: 10.1111/1911-3838.12331

引用次数: 0

Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs* 不仅仅是生产力的有形奖励：考察加拿大公共会计师事务所的奖励计划†

IF 1.7

Accounting Perspectives Pub Date : 2023-03-08 DOI: 10.1111/1911-3838.12333

Krista Fiolleau, Carolyn MacTavish, Giselle Obendorf

{"title":"Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs*","authors":"Krista Fiolleau, Carolyn MacTavish, Giselle Obendorf","doi":"10.1111/1911-3838.12333","DOIUrl":"10.1111/1911-3838.12333","url":null,"abstract":"Companies spend significant amounts of money on tangible rewards programs, even during the economic turmoil of the COVID-19 pandemic. The prevalence, growth, and significance of these expenditures highlight the importance of understanding the purpose and use of these programs by organizations. Research on public accounting (PA) firms' compensation plans has focused on the balance between professional and commercial incentives in partner profit-sharing schemes but has failed to examine the incentives for nonpartner audit professionals. However, it is exactly these professionals who do a substantial amount of work on audit engagements. This paper has three main purposes. First, we investigate the nature and composition of PA firms' tangible rewards programs and provide a detailed description. Second, we examine the use of firms' tangible rewards programs to provide evidence of what actions are being rewarded. We use Almer et al.'s (2005, Behavioral Research in Accounting 17: 1–22) framework, which presents dimensions of the auditors' professional contribution, and explores whether firms recognize these dimensions using tangible rewards. Third, we develop future research questions to help explore the use of tangible rewards in firms without structured output. We collect archival data on the use of tangible rewards from each of the Big 4 PA firms and three of the next four largest international accounting firms in Canada. We find that firms use their tangible rewards programs for “building a culture of recognition,” for performance incentives, and for employee and firm development, thus rewarding a broad set of measures beyond the incentive measures for hours worked.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12333","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49527699","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

Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment* 通过员工授权消除非营利组织举报的障碍

IF 1.7

Accounting Perspectives Pub Date : 2023-02-07 DOI: 10.1111/1911-3838.12332

Paulina Arroyo Pardo, Nadia Smaili, Souad Bensid

{"title":"Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*","authors":"Paulina Arroyo Pardo, Nadia Smaili, Souad Bensid","doi":"10.1111/1911-3838.12332","DOIUrl":"10.1111/1911-3838.12332","url":null,"abstract":"This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is interrelated with other anti-fraud mechanisms. Using a systems approach, we develop a conceptual framework of anti-fraud mechanisms consisting of a set of interrelated components: control-focused mechanisms and employee-focused mechanisms (whistleblowing) intended to prevent and detect fraud, influenced by the environment (regulation and stakeholders) and human factors (employees' attitudes and leaders' awareness of fraud). We conducted 14 semistructured interviews with key actors at Canadian NPOs and noted that diverse control mechanisms were in place at these groups, but seemingly no formal whistleblowing policy existed. The organizations were disinclined to formalize a whistleblowing system in the short term despite viewing such a system as effective. Whereas prior research has examined the role of control-focused mechanisms, NPOs' adoption of whistleblowing systems, and the benefits thereof, we contribute to the literature by stressing that employee empowerment is crucial to overcoming reluctance to blow the whistle. If the board of directors is aware of fraud risk and provides employees with the resources, motivation, and protection to speak up, whistleblowing could be implemented in these organizations. Whistleblowing should be interrelated with other mechanisms to form an effective anti-fraud system.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12332","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42486468","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

Rethinking Accounting, Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board* 重新思考会计、问责和会计监管：对拟议的加拿大可持续发展标准委员会的担忧†

IF 1.7

Accounting Perspectives Pub Date : 2022-12-30 DOI: 10.1111/1911-3838.12330

David J. Cooper, Jeff Everett, Darlene Himick, Daniela Senkl

{"title":"Rethinking Accounting, Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board*","authors":"David J. Cooper, Jeff Everett, Darlene Himick, Daniela Senkl","doi":"10.1111/1911-3838.12330","DOIUrl":"10.1111/1911-3838.12330","url":null,"abstract":"This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47965604","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

Herbal Pharma Inc.: Conducting an Effective Group Audit* 草药制药公司:进行有效的集团审核†

IF 1.7

Accounting Perspectives Pub Date : 2022-12-19 DOI: 10.1111/1911-3838.12329

Joanne C. Jones, Sandra Iacobelli, Sandra Scott

{"title":"Herbal Pharma Inc.: Conducting an Effective Group Audit*","authors":"Joanne C. Jones, Sandra Iacobelli, Sandra Scott","doi":"10.1111/1911-3838.12329","DOIUrl":"10.1111/1911-3838.12329","url":null,"abstract":"<div>\u0000 \u0000 As the relative weight of global economic activity continues to shift toward non-OECD countries (OECD 2018), audit firms are more likely to encounter clients with significant business operations in foreign jurisdictions. The associated need to engage and oversee local component auditors in these jurisdictions can lead to challenges arising from different business cultures and the resulting intra-audit miscommunications. Audit deficiencies related to these challenges have been detected by regulators (PCAOB 2011, 2010; CPAB 2012, 2015). Standard setters such as the IAASB and the Auditing and Assurance Standards Board (AASB) have responded by issuing an exposure draft proposing revisions to ISA 600 (IAASB 2020) and CAS 600 (AASB 2020) to strengthen the auditor's approach and provide enhanced guidance to practitioners. In light of this evolving area of assurance, this case was developed to deepen students' understanding of both group and component audits in an international context. The case takes the perspective of the group auditor and features an audit senior in a specialized role overseeing the component audit of a client's increasingly material Chinese subsidiary. Deficiencies in the prior year component audit, along with a change in the component auditor, further underlines the importance of robust risk analysis for the upcoming engagement.\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49267145","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