Accounting Forum最新文献_第6页

Moving beyond experts’ answers: unmasking silences of the social in management accounting courses 超越专家的答案:揭开管理会计课程中社会的沉默

IF 3.1 4区管理学

Accounting Forum Pub Date : 2023-01-29 DOI: 10.1080/01559982.2022.2158520

L. Moore, Sunita S. Rao

引用次数: 0

Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack 模型分析了战略规划、战略管理会计信息系统以及心理因素对预算松弛的作用

IF 3.1 4区管理学

Accounting Forum Pub Date : 2023-01-22 DOI: 10.1080/01559982.2022.2163040

M. Namazi, G. Rezaei

引用次数: 3

The role of the EU non-financial reporting directive and employee representation in employee-related disclosures 欧盟非财务报告指令和员工代表在员工相关披露中的作用

IF 3.1 4区管理学

Accounting Forum Pub Date : 2023-01-09 DOI: 10.1080/01559982.2022.2158773

Niuosha Samani, Conny Overland, Svetlana Sabelfeld

引用次数: 3

Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic 远程审计:Covid - 19大流行期间重新创建审核室的挑战

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-12-19 DOI: 10.1080/01559982.2022.2151963

S. Sian

{"title":"Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic","authors":"S. Sian","doi":"10.1080/01559982.2022.2151963","DOIUrl":"https://doi.org/10.1080/01559982.2022.2151963","url":null,"abstract":"As in many other countries, the UK Government responded to the spread of the Covid 19 virus by announcing a stay-at-home policy that came into effect on 23rd March, 2020. The disruption caused by the pandemic and the sudden requirement for auditors to work from home presented some significant challenges as audit teams set about re-creating a virtual audit room. Drawing on data gathered through online interviews with audit team members and leaders at various levels within the firm hierarchy, this study examines how they continued to deliver professional services whilst negotiating challenges such as communication in the absence of face-to-face engagement, gathering audit evidence remotely and coaching/interaction in a virtual setting. The study finds that the enforced move to remote working has demonstrated that the traditional audit work model and the expectation of \"being present\" is not as entrenched as the literature suggests. Through identifying and understanding the challenges of remote audit work, the study also raises questions regarding the transformative power and potential of this episode for future work patterns within audit firms. This is important because research shows that employees are, on the whole, keen to work from home more often in the future and there is evidence that audit firms anticipate and recognise that the future of the audit work model is likely to take a more hybrid form.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"32 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82257801","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: 4

Social capital and management commitment 社会资本与管理承诺

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-12-12 DOI: 10.1080/01559982.2022.2151074

N. Liu, Brian M. Lam, Kevin Ow Yong, D. Yuen

引用次数: 1

The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries 采用国际公共部门会计准则与政府融资来源之间的关系:来自发展中国家的证据

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-12-07 DOI: 10.1080/01559982.2022.2151073

V. Tawiah, T. Soobaroyen

引用次数: 4

“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil “只是有点流感吗?”制作以新闻为基础的关于巴西Covid-19话语危机的反报道

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-12-07 DOI: 10.1080/01559982.2022.2149441

João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn, Marcelo Castañeda

引用次数: 0

Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme 构成循环消费者:年轻人在循环存款退款计划中的个人会计和柜台专款

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-12-02 DOI: 10.1080/01559982.2022.2149045

Sabina Du Rietz

{"title":"Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme","authors":"Sabina Du Rietz","doi":"10.1080/01559982.2022.2149045","DOIUrl":"https://doi.org/10.1080/01559982.2022.2149045","url":null,"abstract":"ABSTRACTOrganising waste disposal to achieve waste recovery, i.e. circular solutions, requires the active participation of citizens (Hänninen, 1995). For this purpose, schemes are put in place to “make up”, and shape, circular consumers who will return waste. These schemes tend to rely on calculative mechanisms to influence individuals’ decision-making in the desired direction. The present work studies one such government-mandated scheme, the Swedish deposit-refund system for beverage containers. The deposit-refund incentive requires customers purchasing a beverage to pay a deposit which is refunded if/when the beverage container is handed in for recycling. Using focus groups to study Swedish young adults subject to the scheme, the study aims to expand academic knowledge of the role of accounting, and particularly personal accounting, within circular schemes. The study finds that the official scheme rarely succeeds in imposing its deposit-refund accounting categories. Instead, there are plentiful examples of what Zelizer (1994) calls “counter earmarking”, i.e. personal accounting at odds with the official scheme. Exploring the young adults’ counter earmarking practices, the study shows the difficulty of imposing an accounting ideology onto individuals.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"56 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530254","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

Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures 内部控制薄弱与企业雇佣决策:来自SOX 404条款披露的证据

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-12-02 DOI: 10.1080/01559982.2022.2147470

Zhangfan Cao, Steven Xianglong Chen, Mengfei Jiang, Mengyuan Xiang

{"title":"Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures","authors":"Zhangfan Cao, Steven Xianglong Chen, Mengfei Jiang, Mengyuan Xiang","doi":"10.1080/01559982.2022.2147470","DOIUrl":"https://doi.org/10.1080/01559982.2022.2147470","url":null,"abstract":"ABSTRACTThis study investigates the impact of material internal control weaknesses on corporate employment decisions. We find that, on average, ineffective internal control is significantly related to lower efficiency in employment decisions. We also find that firms with material internal control weaknesses are associated with both over-investment and under-investment in labour. Further analysis suggests that the negative impact of internal control weaknesses on employment decisions is predominantly driven by more severe types of weakness that have a pervasive effect on internal reporting and those related to core accounts. Moreover, our change analysis shows that the remediation of material weaknesses contributes to an improvement in labour investment efficiency. Finally, consistent with the effective monitoring role of high-skilled employees, our subsample analysis indicates that the negative impact of internal control weaknesses on labour investment efficiency is mitigated in firms with high reliance on human capital. Our findings are robust to various sensitivity checks including propensity score matching, entropy balancing, removal of observations during the financial crisis, various measures for the efficiency of investment in labour, and the adjustment for employing residuals as outcome variables. Overall, our study contributes to the ongoing debate on the net benefits of SOX 404 by highlighting the significant value of internal control systems to efficient human capital investment and provides timely implications for managers and regulators.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"20 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530259","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

Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables 认识会计欺诈者:个人失范与责任置换、道德正当性的影响

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-11-17 DOI: 10.1080/01559982.2022.2140887

Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca, Félix Blázquez-Santana

引用次数: 0