Qualitative Research in Accounting and Management最新文献

{"title":"Audit society goes viral: the rise of the online auditor","authors":"Ingrid Jeacle, Chris Carter","doi":"10.1108/qram-10-2021-0185","DOIUrl":"https://doi.org/10.1108/qram-10-2021-0185","url":null,"abstract":"\u0000Purpose\u0000This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.\u0000\u0000\u0000Design/methodology/approach\u0000The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review.\u0000\u0000\u0000Findings\u0000The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust.\u0000\u0000\u0000Originality/value\u0000The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91115632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"YouTube and the protocological control of platform organisations","authors":"Yu Xiang","doi":"10.1108/qram-04-2021-0060","DOIUrl":"https://doi.org/10.1108/qram-04-2021-0060","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the recommendation system of the video-sharing website YouTube to study how control of users is effected on online platforms.\u0000\u0000\u0000Design/methodology/approach\u0000This paper conceptualises algorithmic systems as protocols – technological and social infrastructures that both facilitate and govern interactions between autonomous actors (Galloway and Thacker, 2004, 2007). It adopts a netnographic approach (Kozinets, 2002) to study not only the formal, technological systems of the platform but also the systems as they were made sense of, understood and enacted upon by actors. It relies both on information as revealed by the organisation itself, as well as discussions between lay users in online forums and press coverage.\u0000\u0000\u0000Findings\u0000The results of this study indicate that the ways in which platforms selectively facilitate interactions between users constitute a form of control. While maintaining the appearance of an open and neutral marketplace, interactions on the platform are in fact highly structured. The system relies on the surveillance of user interactions to rapidly identify and propagate marketable contents, so as to maximise user “engagement” and ad revenue. The systems place few demands or restrictions on individual users, instead control is effected in a probabilistic fashion, over the population of users as a whole, so as to, in aggregate, accomplish organisational goal.\u0000\u0000\u0000Originality/value\u0000This paper contributes to the literature on accounting and control practices in online spaces, by extending the notion of control beyond overt rankings and evaluations, to the underlying technical and social infrastructures that facilitate and shape interactions.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90269619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Managing institutional complexity in a state-owned enterprise – the role of explicated values and other management controls","authors":"Idun Garmo Mo","doi":"10.1108/qram-09-2019-0100","DOIUrl":"https://doi.org/10.1108/qram-09-2019-0100","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate efforts to manage institutional complexity in a state-owned enterprise, the roles of explicated values in these efforts and how these values interact with each other and other influential management controls.\u0000\u0000\u0000Design/methodology/approach\u0000Exploratory case study in StateEnt, a state-owned enterprise that faces institutional complexity. The analysis is based on interviews, observations and documents and concepts from the management control literature and institutional logics are applied.\u0000\u0000\u0000Findings\u0000Findings from this study suggest that a structural differentiation have separated two logics in different departments and two of the explicated values have become symbols of these logics taking on various roles in negotiations. Tension between the departments is heightened because the departments legitimize logic enactment through mobilizing different socio-technical dyads of management control. The division of responsibility between these departments still ensures that they need to collaborate and make compromises. The study also finds that exogenously imposed constraints have a significant influence on organizational activities, which is further strengthened due to internally developed management controls embedded in the same logic.\u0000\u0000\u0000Research limitations/implications\u0000The study contributes with deeper understanding of values as control, and how these interact with other control forms to influence organizational activity. Herein, the importance of regulatory controls in state-owned enterprises is also highlighted. A limitation of this study is the limited size of the organization under investigation.\u0000\u0000\u0000Originality/value\u0000The explicit emphasis on values as a control in studies on management control issues in institutionally complex environments is underemphasized in the literature.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87919906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"My self-reflection on the importance of Michael Power’s book The Audit Society to my research and interest in auditing","authors":"Peter Skaerbaek","doi":"10.1108/qram-11-2021-0198","DOIUrl":"https://doi.org/10.1108/qram-11-2021-0198","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.\u0000\u0000\u0000Design/methodology/approach\u0000In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.\u0000\u0000\u0000Findings\u0000The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.\u0000\u0000\u0000Research limitations/implications\u0000This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.\u0000\u0000\u0000Practical implications\u0000This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.\u0000\u0000\u0000Social implications\u0000This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.\u0000\u0000\u0000Originality/value\u0000The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74575107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate social responsibility disclosures and reputation risk management post the banking royal commission: a study of the big four banks","authors":"Sumit K. Lodhia, N. Mitchell","doi":"10.1108/qram-07-2020-0120","DOIUrl":"https://doi.org/10.1108/qram-07-2020-0120","url":null,"abstract":"\u0000Purpose\u0000This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk.\u0000\u0000\u0000Design/methodology/approach\u0000This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks.\u0000\u0000\u0000Findings\u0000The study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was tampered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions.\u0000\u0000\u0000Research limitations/implications\u0000This paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents.\u0000\u0000\u0000Practical implications\u0000This study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information.\u0000\u0000\u0000Social implications\u0000Given the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players.\u0000\u0000\u0000Originality/value\u0000This study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86349204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The performativity of accounting: advancing a Posthumanist understanding","authors":"E. Vosselman","doi":"10.1108/qram-04-2021-0062","DOIUrl":"https://doi.org/10.1108/qram-04-2021-0062","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.\u0000\u0000\u0000Design/methodology/approach\u0000The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.\u0000\u0000\u0000Findings\u0000Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.\u0000\u0000\u0000Research limitations/implications\u0000Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.\u0000\u0000\u0000Practical implications\u0000A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.\u0000\u0000\u0000Originality/value\u0000This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90615892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The localised accounting environment in the implementation of fair value accounting in Indonesia","authors":"B. L. Y. Nugraheni, Lorne S. Cummings, Alan Kilgore","doi":"10.1108/qram-08-2020-0126","DOIUrl":"https://doi.org/10.1108/qram-08-2020-0126","url":null,"abstract":"\u0000Purpose\u0000This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation.\u0000\u0000\u0000Findings\u0000First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards.\u0000\u0000\u0000Research limitations/implications\u0000First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.\u0000\u0000\u0000Practical implications\u0000Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges.\u0000\u0000\u0000Originality/value\u0000This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83892198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The implementation of activity-based costing by a local government: an actor-network theory and trial of strength perspective","authors":"Maurice Gosselin, Marc Journeault","doi":"10.1108/qram-05-2020-0073","DOIUrl":"https://doi.org/10.1108/qram-05-2020-0073","url":null,"abstract":"\u0000Purpose\u0000Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation.\u0000\u0000\u0000Design/methodology/approach\u0000Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization.\u0000\u0000\u0000Findings\u0000This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC.\u0000\u0000\u0000Originality/value\u0000This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73104893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The auditing profession and the key audit matter reporting requirement","authors":"Dessalegn Getie Mihret, Monika Kansal, M. Muttakin, Tarek Rana","doi":"10.1108/qram-03-2020-0033","DOIUrl":"https://doi.org/10.1108/qram-03-2020-0033","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports.\u0000\u0000\u0000Design/methodology/approach\u0000This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701.\u0000\u0000\u0000Findings\u0000The study shows that the KAM reporting requirement is part of the ongoing re-calibration of the regulatory arrangements governing auditing, which started in the early 2000s. This study interprets standard setting as a site for negotiating the relationships between linked ecologies in the audit regulatory space, namely, the auditing profession, preparers of financial statements and users of audited reports. This study identifies three processes involved in setting ISA 701, namely, reconstitution of the rules governing auditors’ reports as a link between the three ecologies, preserving boundaries between the auditing profession and preparers and negotiation aimed at balancing competing interests of the interrelated ecologies.\u0000\u0000\u0000Originality/value\u0000The study offers insights into the role of regulatory rule setting as a central medium through which the adaptive relationship of the profession with its environment is negotiated.\u0000","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83100025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Cero excedentes cooperativos para máximos beneficios a los asociados","authors":"Reinel José Guzmán Marín","doi":"10.22209/amr.v1n1a06","DOIUrl":"https://doi.org/10.22209/amr.v1n1a06","url":null,"abstract":"El objetivo general de la presente investigación se basó en analizar la eficacia del modelo cero excedentes en la entidad Cooperativa Coopaguaduales para maximizar los ingresos de los asociados. El trabajo se sustentó bajo las teorías de Vallina (2010), Clavijo et al. (2016), Mora (2014), entre otros. Metodológicamente, la investigación fue inductiva e hipotética, utilizando como técnica de recolección de datos la encuesta con el apoyo de un cuestionario estructurado que se aplicó a los asociados de la Cooperativa Coopaguaduales, ubicada en el Municipio de Frontino, Antioquia, Colombia. La validez se realizó mediante el juicio de expertos y los datos fueron analizados mediante el análisis cualitativo, el cual permitió concluir que los asociados tienen una percepción positiva frente al modelo de cooperativas de cero excedentes, en efecto, la investigación demostró que la Cooperativa Agropecuaria de Guaduales logró solucionar el problema de empleo a 25 familias campesinas del Municipio de Frontino desde el año 1998 hasta la actualidad de manera ininterrumpida, en donde los ingresos recibidos por los asociados trabajadores fueron considerablemente superiores a los trabajadores de otras empresas con características similares en la zona.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88403169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}