Accounting Perspectives最新文献_第9页

Revisiting the Impact of Goals on Affect and Effort* 重新审视目标对情感和努力的影响

IF 1.7

Accounting Perspectives Pub Date : 2021-10-05 DOI: 10.1111/1911-3838.12277

Dorian Lane

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引用次数: 1

Consequences of Labor Cost Reduction Practices: A Structured Literature Review* 劳动力成本降低实践的后果:结构化文献综述

IF 1.7

Accounting Perspectives Pub Date : 2021-09-27 DOI: 10.1111/1911-3838.12276

Kelsey Matthews

{"title":"Consequences of Labor Cost Reduction Practices: A Structured Literature Review*","authors":"Kelsey Matthews","doi":"10.1111/1911-3838.12276","DOIUrl":"10.1111/1911-3838.12276","url":null,"abstract":"<div>\u0000 \u0000 <p>When firms face pressures to reduce costs, evidence from the field suggests that they often reduce labor costs (i.e., wages, benefits, payroll taxes). Because of the prevalence of labor cost reduction in the field, academic research has begun to investigate the consequences of management's decisions to reduce labor costs. I provide a structured literature review on the employee-level consequences of three labor cost reduction practices: employee downsizing, furloughs, and pay cuts. My literature review synthesizes the labor cost reduction research through a lens of a discretionary management accounting decision to reduce costs and highlights opportunities for management accounting researchers to explore the consequences of labor cost reductions on employees' attitudes and behaviors. To synthesize the literature on labor cost reduction, I develop a model that proposes that management's labor cost reduction decisions, which include features of the implementation and contextual factors, influence employees' perceptions of management's and employees' attitudes and behaviors. Consistent with my model, my synthesis of the literature shows that labor cost reduction generally has negative employee-level consequences. However, features of management's implementation of the labor cost reduction practice and contextual factors can alter employees' perceptions and mitigate these negative consequences.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"687-718"},"PeriodicalIF":1.7,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42993257","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: 3

A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature* 企业社会责任与声誉成本在避税方面的研究综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-09-27 DOI: 10.1111/1911-3838.12274

Kimberly S. Krieg, John Li

{"title":"A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature*","authors":"Kimberly S. Krieg, John Li","doi":"10.1111/1911-3838.12274","DOIUrl":"https://doi.org/10.1111/1911-3838.12274","url":null,"abstract":"<div>\u0000 \u0000 <p>In recent years, academic researchers, policymakers, and the public have increasingly focused on the tax avoidance behavior of corporations. At the same time, firms are increasingly pressured to incorporate corporate social responsibility (CSR) into their decision making, leading to heightened academic interest in CSR. Given that opponents of corporate tax avoidance often argue that avoiding tax is socially irresponsible, we review the growing literature surrounding this issue. We begin with a theoretical review of how corporate tax avoidance fits into the CSR framework. We then review the empirical evidence on the interrelationship between CSR and firm reputation in the tax avoidance literature. We frame our review around three questions: (i) Do firms view tax avoidance as a CSR issue? (ii) Do stakeholders view tax avoidance as socially irresponsible, leading to reputational costs of tax avoidance? And (iii) Do firms change their tax avoidance behavior due to fear of these reputational consequences? Throughout our review, we provide discussions on the state of the current literature and offer suggestions for future research opportunities.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"477-542"},"PeriodicalIF":1.7,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91879817","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: 3

Subjectivity in Performance Evaluations: A Review of the Literature* 绩效评估中的主观性:文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-09-27 DOI: 10.1111/1911-3838.12273

Sara Wick

{"title":"Subjectivity in Performance Evaluations: A Review of the Literature*","authors":"Sara Wick","doi":"10.1111/1911-3838.12273","DOIUrl":"10.1111/1911-3838.12273","url":null,"abstract":"<div>\u0000 \u0000 <p>Subjectivity is an important element of employees' performance evaluations because its use can motivate employees and improve their productivity. Given this importance, it has been a prominent area of research within the management accounting literature. Using a structured approach, I review articles from 11 highly ranked accounting journals across 12 years with the objective of synthesizing and assessing the research to identify research gaps and opportunities for future research. I observe that two types of subjectivity are commonly studied: subjective performance measures and ex post discretion, across a wide range of settings. Research questions are investigated, drawing on theory from economics, psychology, and organizational behavior and using experimental, field study, survey, archival, analytical, and interview methods. My synthesis of the literature highlights many opportunities for future research to further the study of subjective performance evaluations. This study contributes to practice and accounting research by synthesizing and providing insights about the subjectivity literature as well as identifying opportunities for future research.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"653-685"},"PeriodicalIF":1.7,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62594117","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: 2

Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda* 会计披露的可读性：一个全面的审查和研究议程†

IF 1.7

Accounting Perspectives Pub Date : 2021-09-27 DOI: 10.1111/1911-3838.12275

Anne-Marie Gosselin, Julien Le Maux, Nadia Smaili

引用次数: 8

New Frontiers for Internal Audit Research* 内部审计研究的新前沿†

IF 1.7

Accounting Perspectives Pub Date : 2021-09-08 DOI: 10.1111/1911-3838.12272

Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood

{"title":"New Frontiers for Internal Audit Research*","authors":"Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood","doi":"10.1111/1911-3838.12272","DOIUrl":"10.1111/1911-3838.12272","url":null,"abstract":"<div>\u0000 \u0000 <p>Internal audit provides useful and valuable services to organizations, and academic research has established its importance in improving corporate governance. However, the body of internal audit research is still relatively small. Indeed, there are many emerging, lesser-known topics and practitioners would like guidance. The primary focus of this paper is to make specific recommendations for future research based on surveys, interviews, and discussions with practitioners. We identify three broad areas for additional academic research: innovation in information technology, staffing and personnel development, and agile auditing. In each area, we describe current practices and discuss the relevant accounting literature, noting gaps where additional inquiry is needed. We also provide a list of testable research ideas to help inform academics about practice-relevant research questions that would not only add to the academic literature, but would benefit practitioners who seek guidance. We hope this paper will inspire more academic research that investigates important internal audit questions.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"449-475"},"PeriodicalIF":1.7,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12272","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46500443","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: 21

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 : 2021-09-06 DOI: 10.1111/1911-3838.12267

引用次数: 0

An International Comparison of the Academic Accounting Professoriate* 学术会计教授的国际比较*

IF 1.7

Accounting Perspectives Pub Date : 2021-08-23 DOI: 10.1111/1911-3838.12271

Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai

引用次数: 0

The Interactive Use of Management Control Systems and IT Project Performance: A Conceptual Framework† 管理控制系统和IT项目绩效的交互使用:一个概念框架

IF 1.7