Accounting Perspectives最新文献_第5页

Boreal First Nation: An Assurance and Financial Reporting Case on a Remote Indigenous Community* 北方第一民族：一个偏远土著社区的保证和财务报告案例*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-30 DOI: 10.1111/1911-3838.12408

Merridee Bujaki, Camillo Lento

{"title":"Boreal First Nation: An Assurance and Financial Reporting Case on a Remote Indigenous Community*","authors":"Merridee Bujaki, Camillo Lento","doi":"10.1111/1911-3838.12408","DOIUrl":"https://doi.org/10.1111/1911-3838.12408","url":null,"abstract":"Financial accounting and accountability requirements for many Indigenous communities in Canada can be complex, yet very few accounting programs and students cover these issues. This case introduces financial reporting and assurance issues pertaining to a remote First Nations community in a realistic, yet fictional, setting. Students assume the role of a senior manager planning for the initial audit engagement with Boreal First Nation. A detailed appendix to the case provides background information on the complex historical, social, regulatory, and practical nature of Indigenous assurance engagements. The case includes detailed financial statements for Boreal First Nation prepared in accordance with Public Sector Accounting Standards in addition to special reporting requirements based on the First Nations Financial Transparency Act. The case fosters students' professional judgment and intercultural competence in relation to audit planning considerations (e.g., overall financial statement–level risks, materiality, and approach) along with special reporting and financial reporting (e.g., investments and tangible capital assets) issues unique to a remote First Nation.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 4","pages":"947-963"},"PeriodicalIF":0.9,"publicationDate":"2025-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12408","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145695607","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

What's the Holdup? Sustainability Reporting's Uneven Push into Areas of “Old Guard” Traditional Accounting: A Bibliometric Analysis* 什么事耽搁了？可持续发展报告对“守旧”传统会计领域的不均衡推动：文献计量分析*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-19 DOI: 10.1111/1911-3838.12402

Sanobar Anjum Siddiqui, S. Leanne Keddie

{"title":"What's the Holdup? Sustainability Reporting's Uneven Push into Areas of “Old Guard” Traditional Accounting: A Bibliometric Analysis*","authors":"Sanobar Anjum Siddiqui, S. Leanne Keddie","doi":"10.1111/1911-3838.12402","DOIUrl":"https://doi.org/10.1111/1911-3838.12402","url":null,"abstract":"Sustainability accounting has encountered strong headwinds while advancing into “old guard” traditional accounting. To understand the status of sustainability accounting with regard to public interest, in this paper we examine the peer-reviewed accounting literature of the last 10 years using a robust bibliometric approach. Through co-citation analysis, bibliographic coupling, and co-word analysis, we find that despite the “old guard” headwinds, sustainability accounting has been progressing into traditional accounting. Disciplines that appear to intersect with sustainability accounting include assurance, taxation, marketing, and supply chain management; conversely, disciplines that lag behind include financial and management accounting. Compared to sustainability reporting and corporate social responsibility, environmental, social, and governance is less researched. The journal with the largest number of sustainability accounting articles is Meditari Accountancy Research, while Critical Perspectives on Accounting has garnered the most citations among the journals. Jan Bebbington is the author with the highest citation count. The findings of this bibliometric analysis reveal not only the status of sustainability accounting but also the “big picture” patterns in accounting research.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 3","pages":"695-733"},"PeriodicalIF":0.9,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12402","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145008004","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

Overwork: A Review of the Literature and Importance to Management Accounting Research* 过度工作：文献综述及其对管理会计研究的重要性*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-18 DOI: 10.1111/1911-3838.12409

Ala Mokhtar

{"title":"Overwork: A Review of the Literature and Importance to Management Accounting Research*","authors":"Ala Mokhtar","doi":"10.1111/1911-3838.12409","DOIUrl":"https://doi.org/10.1111/1911-3838.12409","url":null,"abstract":"In this paper, I examine the literature on overwork, and I discuss its significance to the management accounting literature. Overwork, or working long hours, is a prevalent phenomenon, particularly among professional workers. Despite its pervasiveness, overwork has seldom been addressed in the accounting literature or studied as a distinct construct in managerial accounting research. Consequently, there is limited understanding of the management controls that contribute to overwork and the consequences of overwork in a management accounting context. This is despite overwork directly relating to an assumption in the management accounting literature that management controls are needed to motivate otherwise effort-averse employees. In this paper, the existing literature on employee overwork, primarily sourced from outside of accounting, is systematically reviewed and categorized into reasons for overwork and consequences of overwork. I discuss reasons at the economic, individual, job, and organization levels that are proposed as antecedents of overwork in the literature. I also find that there are negative consequences to overwork in the work domain as well as outside of work and to employee health, in addition to important macro-level consequences. Additionally, some relevant findings from the accounting literature are discussed. This paper also identifies significant gaps in the overwork literature from a management accounting perspective and discusses future research opportunities.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 3","pages":"813-840"},"PeriodicalIF":0.9,"publicationDate":"2025-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12409","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145012713","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

Determinants and Consequences of SEC Comment Letters: A Review* 美国证券交易委员会评议函的决定因素和后果：综述*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-13 DOI: 10.1111/1911-3838.12405

Valerie Li, Yan Luo

引用次数: 0

Carillion's Fall: Accounting for Construction Projects* Carillion's Fall：建筑项目会计*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-13 DOI: 10.1111/1911-3838.12407

Mary Gillett, Darren Henderson, Pooja Krishen

{"title":"Carillion's Fall: Accounting for Construction Projects*","authors":"Mary Gillett, Darren Henderson, Pooja Krishen","doi":"10.1111/1911-3838.12407","DOIUrl":"https://doi.org/10.1111/1911-3838.12407","url":null,"abstract":"This case describes the circumstances surrounding the fall of Carillion plc, a large UK construction company. Carillion issued a series of write-downs that hurt investor confidence and led to debt covenant violations. Students assume the role of a fictional investor, Holly Chapman, who has lost money investing in Carillion. Chapman is seeking to understand what went wrong with the company that led to its demise. To do so, she needs to analyze the company's risky contracts, governance structure, auditors, and accounting choices. The case allows students to explore a rich and complex scenario of business failure. It is set in the United Kingdom, but Carillion reports under IFRS and faces business and governance challenges that translate easily to the Canadian context and elsewhere. The case is best suited to MBA, Executive MBA, and upper-year undergraduate classes in accounting or governance. It provides an opportunity to explore (1) risk management, (2) governance, auditor, and regulator failures, and (3) accounting for construction projects, goodwill impairment, early payment facilities, and pensions.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 4","pages":"927-945"},"PeriodicalIF":0.9,"publicationDate":"2025-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12407","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145695496","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 : 2025-06-06 DOI: 10.1111/1911-3838.12410

引用次数: 0

Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect and Emotion-Understanding Ability* 盈余披露与投资者判断：附带影响与情绪理解能力的共同作用*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-02 DOI: 10.1111/1911-3838.12406

Michael J. Wynes

{"title":"Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect and Emotion-Understanding Ability*","authors":"Michael J. Wynes","doi":"10.1111/1911-3838.12406","DOIUrl":"https://doi.org/10.1111/1911-3838.12406","url":null,"abstract":"This study uses an experiment to investigate the influence of investors' irrelevant feelings (e.g., positive vs. negative) on their financial judgments, with a specific focus on the role that emotion-understanding ability plays in mitigating their biases. The participants in the experiment were exposed to emotionally charged social media posts before a positive earnings announcement was made by a company in which they had invested. The results indicate that investors with lower emotion-understanding ability displayed biased judgments influenced by their feelings that were evoked by irrelevant content. Notably, the findings show that the negative and positive feelings elicited by irrelevant information led to lower investor judgments. Conversely, those with higher emotion-understanding ability were able to resist these biases, focusing on the relevant information. This research underscores the critical role of emotional intelligence in financial decision-making and highlights how investors' feelings can inadvertently distort their perceptions, particularly in environments saturated with irrelevant, emotionally charged information, such as social media.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 3","pages":"787-812"},"PeriodicalIF":0.9,"publicationDate":"2025-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12406","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145007974","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 Effect of the Interaction of Peer Influence and Affect on Budgetary Slack* 同伴影响与影响互动对预算松弛的影响*

IF 1.6

Accounting Perspectives Pub Date : 2025-04-28 DOI: 10.1111/1911-3838.12403

Xin Geng, Arron Scott Fleming, Alyssa S. J. Ong

引用次数: 0

Investments for Carbon Footprint Reduction: An Instructional Case* 投资减少碳足迹：一个教学案例*

IF 0.9

Accounting Perspectives Pub Date : 2025-04-24 DOI: 10.1111/1911-3838.12404

Marc Wouters, Niklas Letmathe

{"title":"Investments for Carbon Footprint Reduction: An Instructional Case*","authors":"Marc Wouters, Niklas Letmathe","doi":"10.1111/1911-3838.12404","DOIUrl":"https://doi.org/10.1111/1911-3838.12404","url":null,"abstract":"This instructional case explores strategic decision-making at CarCompany (CarCo), a large automaker that is transitioning to battery electric vehicles. CarCo aims to reduce the carbon dioxide (CO2) emissions at their own sites and at suppliers' sites. The challenge is to select a group of CO2 reduction initiatives that achieves the objectives set by CarCo's management while staying within budgetary restrictions. Another challenge is renegotiating some CO2 reduction initiatives with suppliers so that greater overall CO2 reductions can be achieved. Finally, decentralization of objectives and budgets for CO2 reductions needs to be considered. CarCo's Sustainability Manager, Julia Neumann, has been asked to select from the list of proposed projects and present her recommendations to CarCo's board. In this case, students need to apply rigorous analyses on the basis of cost-benefit analysis, justify their decisions, and think outside the box. They are asked to assess how existing evaluation techniques can be used and adapted to CO2 emissions. The case delves into the complexities of the transition to cleaner production processes and the expanding network of suppliers, employees, and other stakeholders that need to be involved in the process.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 4","pages":"917-926"},"PeriodicalIF":0.9,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12404","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145695603","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

Teaching Management Control Dysfunction Using Observations of CEO Leadership at Wells Fargo* 利用对富国银行CEO领导力的观察，教授管理控制功能障碍*

IF 0.9

Accounting Perspectives Pub Date : 2025-04-07 DOI: 10.1111/1911-3838.12399

Joel Amernic, Russell Craig

{"title":"Teaching Management Control Dysfunction Using Observations of CEO Leadership at Wells Fargo*","authors":"Joel Amernic, Russell Craig","doi":"10.1111/1911-3838.12399","DOIUrl":"https://doi.org/10.1111/1911-3838.12399","url":null,"abstract":"The focus of this teaching case is an actual instance of management control (MC) dysfunction that was prompted by ongoing crises at Wells Fargo Bank. MC is an interdisciplinary field of learning that integrates a variety of management disciplines, such as leadership, accounting, performance measurement, governance, and ethics. The case uses the official transcript of questioning of the then-CEO of Wells Fargo, John Stumpf, by Senator Elizabeth Warren during a US Senate hearing entitled “An Examination of Wells Fargo's Unauthorized Accounts and the Regulatory Response.” Exposure of the “unauthorized accounts” was a forerunner to the highlighting of several Wells Fargo scandals in following years. At times, the questioning of Stumpf was adversarial, and it provides an opportunity to examine leadership-in-action from an MC (and related) perspective. By employing real company events, we demonstrate how to develop an understanding by students that MC is a multifaceted, interdisciplinary area of learning. The case enhances students' opportunities to critically evaluate MC-in-action.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 4","pages":"901-915"},"PeriodicalIF":0.9,"publicationDate":"2025-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12399","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145695457","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