Accounting Perspectives最新文献

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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
Accounting Perspectives Pub Date : 2021-08-16 DOI: 10.1111/1911-3838.12269
F. Mir, Davar Rezania
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引用次数: 1
The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework* 管理控制系统与信息技术项目绩效的交互使用:一个概念框架*
IF 1.7
Accounting Perspectives Pub Date : 2021-08-16 DOI: 10.1111/1911-3838.12269
Farzana Asad Mir, Davar Rezania
{"title":"The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework*","authors":"Farzana Asad Mir,&nbsp;Davar Rezania","doi":"10.1111/1911-3838.12269","DOIUrl":"https://doi.org/10.1111/1911-3838.12269","url":null,"abstract":"<div>\u0000 \u0000 <p>The objective of this review is to examine how the interactive use of project-level management control systems (PMCS) impacts information technology (IT) project performance. To answer this research question, we focus on the mechanisms of team learning behavior, expertise integration, and the notion of the project manager's stakeholder analysis efficacy to develop a conceptual framework that explains the relationship between the interactive use of PMCS and IT project performance. The contextual influence of an organization's emphasis on process accountability is also considered. The conceptual framework is based on the theoretical underpinnings of organizational information processing theory, organizational learning theory, and the knowledge-based view of the firm.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"719-741"},"PeriodicalIF":1.7,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12269","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91840131","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: 1
A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion* 加拿大对原住民族与会计研究的看法:运用系统文献回顾促进探究与包容*
IF 1.7
Accounting Perspectives Pub Date : 2021-08-03 DOI: 10.1111/1911-3838.12268
Camillo Lento, Irfan Butt, Merridee Bujaki, Nathaniel Anderson, Cheryl Ogima
{"title":"A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion*","authors":"Camillo Lento,&nbsp;Irfan Butt,&nbsp;Merridee Bujaki,&nbsp;Nathaniel Anderson,&nbsp;Cheryl Ogima","doi":"10.1111/1911-3838.12268","DOIUrl":"10.1111/1911-3838.12268","url":null,"abstract":"<div>\u0000 \u0000 <p>This study uses a systematic literature review to explore academic research at the intersection of accounting and Indigenous peoples, focusing on the Canadian context. We systematically identified 15 English-language, peer-reviewed articles published in the review period of 1979–2019. We conducted detailed content and thematic analysis of the articles. Overall, we noted that research in this area is based upon archival documents or reviews of prior literature rather than qualitative or survey research methods. We found that much of the research has been driven by a small network of scholars, focusing primarily on themes of governmentality, imperialism, and accountability and control. In addition, research on Indigenous peoples and accounting in Canada has slowed over the past decade, which is inconsistent with global trends. Based on the systematic literature review, we offer specific, actionable recommendations to support inquiry and inclusion in the area of accounting and Indigenous peoples to move both research and society forward toward reconciliation. Our detailed recommendations aim to advance our understanding of the relationship between accounting and Indigenous peoples, foster an understanding of accountability issues relevant to Indigenous peoples in the Canadian accounting context, enhance support for Indigenous peoples studying business and accounting, and encourage Indigenous peoples to consider careers in accounting.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"771-806"},"PeriodicalIF":1.7,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12268","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46721114","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: 1
Explaining Investors' Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues versus Expenses* 解释投资者对增加收入的执着:对收入与支出差异反应的实验研究*
IF 1.7
Accounting Perspectives Pub Date : 2021-08-02 DOI: 10.1111/1911-3838.12266
James Smith, Michael Wynes
{"title":"Explaining Investors' Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues versus Expenses*","authors":"James Smith,&nbsp;Michael Wynes","doi":"10.1111/1911-3838.12266","DOIUrl":"10.1111/1911-3838.12266","url":null,"abstract":"<div>\u0000 \u0000 <p>Prior research has demonstrated that investors have differential reactions to revenue increases versus expense decreases in firms with positive earnings surprises. We use the experimental method to explain how this differential reaction is, at least in part, due to a heuristic-like process in investors' decision-making processes. Critical to our study, we further demonstrate that when revenue increases explain even a small portion of that surprise, investors make more positive judgments about the firm than one might expect. This somewhat surprising result occurs even though those same investors provide similar earnings forecasts for the next period, indicating that our results are not entirely caused by differential judgments regarding the persistence of the earnings surprise. These findings are consistent with the halo effect, a phenomenon described in psychology literature in which, when making evaluations, one's focus on a certain salient factor impacts assessments regarding other factors. This article helps to explain some of the complexities with individual investor behavior when evaluating the impact of changes in revenues and expenses. Specifically, investors' preference for revenue increases as compared to expense decreases is partially caused by biases that are not obvious to investors, making it difficult for them to adjust for these biases.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"21 1","pages":"7-30"},"PeriodicalIF":1.7,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45795673","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
To Be or Not to Be: Blockchain and the Future of Accounting and Auditing* 生存还是毁灭:区块链与会计与审计的未来*
IF 1.7
Accounting Perspectives Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12265
Olivier Desplebin, Gulliver Lux, Nicolas Petit
{"title":"To Be or Not to Be: Blockchain and the Future of Accounting and Auditing*","authors":"Olivier Desplebin,&nbsp;Gulliver Lux,&nbsp;Nicolas Petit","doi":"10.1111/1911-3838.12265","DOIUrl":"10.1111/1911-3838.12265","url":null,"abstract":"<div>\u0000 \u0000 <p>The purpose of this article is to study the potential impact of blockchain technology on accounting systems and businesses. Blockchain technology characteristics and operating modes have the potential to bring about innovations to the fields of accounting and auditing. After describing the function of blockchain technology, we examine potential accounting transformations and identify how the deployment of this technology might impact accountants and external auditors. To that end, we review the literature and take a prospective approach to the use of blockchain in accounting and auditing. Three major issues regarding the future of blockchain in accounting and auditing emerge: (i) the transformation of accounting techniques; (ii) main evolutions in accounting and auditing; and (iii) main evolutions in the work, skills, and education of auditors.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 4","pages":"743-769"},"PeriodicalIF":1.7,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12265","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41575826","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: 19
OneFeather Mobile Wallet: A Digital Solution for Indigenous Peoples in Canada?* OneFeather移动钱包:加拿大原住民的数字解决方案?*
IF 1.7
Accounting Perspectives Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12263
Kin Lo, Fiana Liu, Johnson Huang
{"title":"OneFeather Mobile Wallet: A Digital Solution for Indigenous Peoples in Canada?*","authors":"Kin Lo,&nbsp;Fiana Liu,&nbsp;Johnson Huang","doi":"10.1111/1911-3838.12263","DOIUrl":"10.1111/1911-3838.12263","url":null,"abstract":"<div>\u0000 \u0000 <p>OneFeather is a real company located in British Columbia. The company aims to provide much-needed services to Indigenous peoples, specifically those in Canada. This case involves a proposed digital wallet specifically designed for the needs of Indigenous peoples in Canada. Students are tasked to consider how the digital wallet needs to consider the unique circumstances of Indigenous peoples, the applicable tax laws, the appropriate technological foundation for the product, and strategies to roll out the product and attract users.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 3","pages":"403-419"},"PeriodicalIF":1.7,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12263","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44298523","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: 1
Financial Analysis in Banking: The Challenge of Segment Reporting* 银行业财务分析:分部报告的挑战*
IF 1.7
Accounting Perspectives Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12264
Long T. Bui, Michel Magnan, Rucsandra Moldovan
{"title":"Financial Analysis in Banking: The Challenge of Segment Reporting*","authors":"Long T. Bui,&nbsp;Michel Magnan,&nbsp;Rucsandra Moldovan","doi":"10.1111/1911-3838.12264","DOIUrl":"10.1111/1911-3838.12264","url":null,"abstract":"<div>\u0000 \u0000 <p>An equity analyst at Q&amp;M Independent Research Corporation is assessing the financial and business prospects of two Canadian banks: Bank of Montréal and Canadian Imperial Bank of Commerce. Relying on recent information provided in the financial statements and proxy circulars from both banks, the analyst faces some challenges in performing a prospective analysis, a key input to any valuation model. The case highlights the cost-benefit analysis of disclosure that banks may perform when applying IFRS 8 – Operating Segments. The case also illustrates the challenges that segment disclosure poses to financial analysts and investors as they attempt to forecast a bank's earnings and to perform a valuation. Furthermore, the case develops the process by which a bank's business model is linked with its financial reporting and, ultimately, its valuation.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 3","pages":"389-401"},"PeriodicalIF":1.7,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12264","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43778402","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
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 : 2021-06-09 DOI: 10.1111/1911-3838.12256
{"title":"Financial Reporting & Assurance Standards (FRAS) Canada Corner","authors":"","doi":"10.1111/1911-3838.12256","DOIUrl":"https://doi.org/10.1111/1911-3838.12256","url":null,"abstract":"","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 2","pages":"265-281"},"PeriodicalIF":1.7,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12256","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91850064","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
Camelot Caves Incorporated: An Instructional Case* 卡米洛特洞穴公司:一个教学案例*
IF 1.7
Accounting Perspectives Pub Date : 2021-05-26 DOI: 10.1111/1911-3838.12255
Pascale Lapointe-Antunes, Barbara Sainty, Glenn Skrubbeltrang
{"title":"Camelot Caves Incorporated: An Instructional Case*","authors":"Pascale Lapointe-Antunes,&nbsp;Barbara Sainty,&nbsp;Glenn Skrubbeltrang","doi":"10.1111/1911-3838.12255","DOIUrl":"10.1111/1911-3838.12255","url":null,"abstract":"<div>\u0000 \u0000 <p>The case asks you to prepare a report and presentation to the shareholders of Camelot Caves Incorporated (CCI), a privately held winery located in Niagara-on-the-Lake, Ontario, Canada. CCI has approached your firm to assist them in setting a new direction for the company. The shareholders need to make critical decisions about the company's operations, but they cannot seem to agree. You must obtain an understanding of CCI's current vision and mission, strategic position, and financial situation before analyzing the strategic fit and quantitative and qualitative implications of the alternatives under consideration—including the addition of a new distribution channel, the opening of a restaurant, and the production of ice wine—and considering the impact of your recommendations on the value of the business and its cash position. The case will allow you to integrate a number of issues faced by a small business seeking growth through evaluating strategic and operational issues and providing recommendations.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 3","pages":"357-380"},"PeriodicalIF":1.7,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12255","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43058566","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
Student Reflections on Assurance and Taxation during COVID-19: A Commentary* 新冠肺炎期间学生对保障与税收的思考:评论*
IF 1.7
Accounting Perspectives Pub Date : 2021-05-26 DOI: 10.1111/1911-3838.12262
Merridee Lynne Bujaki, François Brouard
{"title":"Student Reflections on Assurance and Taxation during COVID-19: A Commentary*","authors":"Merridee Lynne Bujaki,&nbsp;François Brouard","doi":"10.1111/1911-3838.12262","DOIUrl":"10.1111/1911-3838.12262","url":null,"abstract":"<p>In this commentary, we document insights on the impact of COVID-19 on the practice and practitioners of assurance and taxation from the perspectives of prospective professional accountants in a graduate accounting program leading to the CPA designation. These graduate students in accounting highlight that COVID-19 poses many challenges for the practice of assurance and tax, in terms of the nature and process of work, affecting a wide range of stakeholders. At the same time, a number of examples of creativity and innovation in overcoming challenges were also identified by the students. The richness of student insights leaves us feeling optimistic that the future of the profession is in good hands.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 3","pages":"327-355"},"PeriodicalIF":1.7,"publicationDate":"2021-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12262","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45556141","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
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