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Unstable platforms: Uber’s business model and the challenge of organisational legitimacy 不稳定的平台：优步的商业模式与组织合法性的挑战
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-03-03 DOI: 10.1080/01559982.2024.2309018
Debra Howcroft, Adam Leaver
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引用次数: 0
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation 可持续发展报告授权的后果：来自欧盟分类法规的证据
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-21 DOI: 10.1080/01559982.2024.2301854
Katrin Hummel, Karina Bauernhofer
{"title":"Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation","authors":"Katrin Hummel, Karina Bauernhofer","doi":"10.1080/01559982.2024.2301854","DOIUrl":"https://doi.org/10.1080/01559982.2024.2301854","url":null,"abstract":"This paper analyses the consequences of the EU Taxonomy Regulation which provides a classification system for sustainable economic activities and requires firms to disclose their activities accordi...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"20 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140010984","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}
引用次数: 0
“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan "我不再参与这场老鼠赛跑"：巴基斯坦学生对新自由主义会计教育的抵制
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-21 DOI: 10.1080/01559982.2024.2309595
Michele Bigoni, Waksh Awais
{"title":"“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan","authors":"Michele Bigoni, Waksh Awais","doi":"10.1080/01559982.2024.2309595","DOIUrl":"https://doi.org/10.1080/01559982.2024.2309595","url":null,"abstract":"Studies of accounting education have exposed the link between traditional ways of teaching accounting and neoliberal beliefs. Nevertheless, the perspectives of students are yet to attract a level o...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"2015 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139948460","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}
引用次数: 0
Ownership structure and climate-related corporate reporting 所有权结构和与气候相关的公司报告
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-20 DOI: 10.1080/01559982.2024.2301850
Tam Huy Nguyen, Vu Quang Trinh, Wenxi Chen
{"title":"Ownership structure and climate-related corporate reporting","authors":"Tam Huy Nguyen, Vu Quang Trinh, Wenxi Chen","doi":"10.1080/01559982.2024.2301850","DOIUrl":"https://doi.org/10.1080/01559982.2024.2301850","url":null,"abstract":"We investigate the impacts of various types of corporate ownership structures (i.e. institutional, government, and managerial ownership) on climate-related corporate reporting as reflected in the l...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"47 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139948456","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}
引用次数: 0
Healthcare network governance and accountability shaped by social capital 社会资本塑造的医疗网络治理和问责制
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-16 DOI: 10.1080/01559982.2024.2301851
Mara Sȋntejudeanu, Geraldine Robbins, Breda Sweeney
{"title":"Healthcare network governance and accountability shaped by social capital","authors":"Mara Sȋntejudeanu, Geraldine Robbins, Breda Sweeney","doi":"10.1080/01559982.2024.2301851","DOIUrl":"https://doi.org/10.1080/01559982.2024.2301851","url":null,"abstract":"Drawing on concepts from social capital theory, we examine how governance of a mandated public sector hospital network is implemented and the challenges the implementation poses for accountability ...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"86 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139755391","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}
引用次数: 0
Monthly income patterns and earnings management in banking 银行业的月收入模式和收益管理
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-15 DOI: 10.1080/01559982.2024.2311943
Eleftherios Aggelopoulos, Antonios Georgopoulos, Georgios Kolias
{"title":"Monthly income patterns and earnings management in banking","authors":"Eleftherios Aggelopoulos, Antonios Georgopoulos, Georgios Kolias","doi":"10.1080/01559982.2024.2311943","DOIUrl":"https://doi.org/10.1080/01559982.2024.2311943","url":null,"abstract":"This study makes use of 38,070 loan portfolio-month observations in the 2009–2017 recessionary period and investigates whether monthly loan portfolio income distribution patterns can indicate earni...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"22 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139756038","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}
引用次数: 0
When accountability and identity collide: how director identity shapes board tenure 当责任与身份发生碰撞：董事身份如何影响董事会任期
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-11 DOI: 10.1080/01559982.2024.2303839
Natalie Elms, Johanne Grosvold
{"title":"When accountability and identity collide: how director identity shapes board tenure","authors":"Natalie Elms, Johanne Grosvold","doi":"10.1080/01559982.2024.2303839","DOIUrl":"https://doi.org/10.1080/01559982.2024.2303839","url":null,"abstract":"This paper examines why some non-executive directors outstay their welcome and serve on boards beyond recommended tenure limits. Based on interviews with experienced non-executive directors in Aust...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"11 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139755556","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}
引用次数: 0
Seeing double corporate reporting through the materiality lenses of both investors and nature* 从投资者和大自然的双重视角看企业报告** 重要性
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-08 DOI: 10.1080/01559982.2023.2277982
Richard Barker, Colin Mayer
{"title":"Seeing double corporate reporting through the materiality lenses of both investors and nature*","authors":"Richard Barker, Colin Mayer","doi":"10.1080/01559982.2023.2277982","DOIUrl":"https://doi.org/10.1080/01559982.2023.2277982","url":null,"abstract":"Standards for financial accounting (set by the IASB) are complemented by those for sustainability-related financial disclosure (set by the ISSB). Both sets of standards contribute distinctive compo...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139755553","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}
引用次数: 0
Regulatory innovation and (de)legitimisation: accountability challenges in the healthcare field 监管创新与（去）合法化：医疗保健领域的问责挑战
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2024-02-06 DOI: 10.1080/01559982.2023.2295161
Kazeem Akinyele, Lisa Baudot, Jared Koreff, Steve Sutton
{"title":"Regulatory innovation and (de)legitimisation: accountability challenges in the healthcare field","authors":"Kazeem Akinyele, Lisa Baudot, Jared Koreff, Steve Sutton","doi":"10.1080/01559982.2023.2295161","DOIUrl":"https://doi.org/10.1080/01559982.2023.2295161","url":null,"abstract":"Accounting research examines accountability in the healthcare field but little attention is paid to how contemporary regulatory innovations (e.g. AI-driven data algorithms) impact accountability ob...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"34 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139755478","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}
引用次数: 0
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards 认知反思和工作经验对基于原则的会计准则下财务报表可比性的影响
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2023-12-06 DOI: 10.1080/01559982.2023.2285637
Leonardo P. Barcellos, Ricardo L. Cardoso, Rodrigo de O. Leite
{"title":"The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards","authors":"Leonardo P. Barcellos, Ricardo L. Cardoso, Rodrigo de O. Leite","doi":"10.1080/01559982.2023.2285637","DOIUrl":"https://doi.org/10.1080/01559982.2023.2285637","url":null,"abstract":"This study examines the influence of cognitive reflection and work experience on certified public accountants’ (CPAs’) classifications of assets and cash flows under principles-based accounting sta...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"93 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138547192","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}
引用次数: 0
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