Accounting Forum最新文献_第8页

Auditors’ application of materiality: insight from the UK 审计师对重要性的应用:来自英国的洞察

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-04-10 DOI: 10.1080/01559982.2021.2019958

R. Quick, M. Zaman, Gihani Mandalawattha

引用次数: 4

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects 伊斯兰财务报告标准化项目中机构创业的兴衰

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-04-10 DOI: 10.1080/01559982.2022.2051684

Ahmad Abras, Muhammad Al Mahameed

引用次数: 3

Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension 脆弱和可剥削的欠发达国家的社会和环境会计研究:一个理论延伸

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-04-05 DOI: 10.1080/01559982.2022.2051685

Aminu Hassan

{"title":"Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension","authors":"Aminu Hassan","doi":"10.1080/01559982.2022.2051685","DOIUrl":"https://doi.org/10.1080/01559982.2022.2051685","url":null,"abstract":"ABSTRACT Research on social and environmental accountability (SEA) and transparency in less-developed countries may generate deeper insights, if theoretical underpinnings which are consistent with the social, political and economic realities found in these countries are used. This paper revisits “vulnerability and exploitability” framework introduced by [Belal, A. R., Cooper, S. M., & Roberts, R. W. (2013). Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. Accounting Forum, 37(2), 81–91]. The paper refines, builds on and extends the theoretical context of the framework with a view to strengthening its ability to describe, explain and predict corporate SEA and transparency practices in less-developed countries. The study utilises analytical review of the relevant multidisciplinary literature from environmental economics, vulnerability and openness, and SEA in less-developed countries. In doing this, firstly, the paper derives three postulates and presents a diagram depicting the conditions which make less-developed countries vulnerable and exploitable. Secondly, as the main contribution of the study, pollution haven theory is integrated into the framework as an additional element. This leads to the derivation of five additional postulates and a modified diagram depicting the conditions for pollution haven and the outcomes of vulnerability’s causal link with exploitability and pollution haven. These outcomes take the form of poor SEA and transparency indicated by low corporate social and environmental performance, disclosure level and disclosure quality. The postulates developed are put forward for further debate and empirical tests.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"82 1","pages":"365 - 389"},"PeriodicalIF":3.1,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73650590","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: 5

Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research. 两年来的会计与COVID-19大流行:见解、差距和未来研究议程。

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-03-20 DOI: 10.1080/01559982.2022.2045418

L. Rinaldi

{"title":"Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.","authors":"L. Rinaldi","doi":"10.1080/01559982.2022.2045418","DOIUrl":"https://doi.org/10.1080/01559982.2022.2045418","url":null,"abstract":"ABSTRACT The outbreak of the COVID-19 pandemic has imposed numerous constraints, caused enormous disruptions and has been associated with more than 5.8 million deaths worldwide (at the time of writing). It also raised opportunities to imagine a new environment. Accounting academics have been involved in studying and thinking about the questions this poses for research and practice. Accounting scholars have explored the responses to the pandemic crisis and provided important insights about its impact. However, there is relatively little research into how accounting scholarship has contributed collectively to understanding and challenging the effect of the COVID-19 crisis. As accounting scholarship had time to grow, this seems an opportune time to offer a preliminary assessment and an early indication of the emergent themes and challenges. This paper aims to bring together and reconcile insights from an understandably fragmented literature and propose an agenda for future research. The paper provides a conceptual consolidation of published scholarship by establishing connections and identifying key challenges and opportunities. Building on a systematic review of publication patterns across 53 academic journals, the paper analyses the themes explored in the literature as investigated by accounting researchers and identify important gaps. A structured analysis can help identify the role and relevance of accounting scholarship in a way that might not be as clear when examining individual aspects.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"52 1","pages":"333 - 364"},"PeriodicalIF":3.1,"publicationDate":"2022-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84957765","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: 17

A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation 原住民族与会计研究的系统文献回顾:批判性原住民理论是迈向关系与和解的一步

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-03-16 DOI: 10.1080/01559982.2022.2051295

Merridee L Bujaki, Camillo Lento, Irfan Butt, Nathaniel Anderson, Cheryl Ogima

引用次数: 1

Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook 社交媒体传播的反账户和利益相关者的支持——来自绿色和平组织在Facebook上的“拯救北极”运动的证据

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-02-10 DOI: 10.1080/01559982.2021.2019524

C. She

{"title":"Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook","authors":"C. She","doi":"10.1080/01559982.2021.2019524","DOIUrl":"https://doi.org/10.1080/01559982.2021.2019524","url":null,"abstract":"ABSTRACT\u0000 Prior studies have examined NGOs’ accounting practices and the implications of such practices within the social media realm. However, we know little about how NGOs use social media to disseminate counter accounts and the impacts of such dissemination beyond social media platforms. This paper examines whether NGOs’ dissemination of counter accounts can mobilise stakeholder support in a campaign against corporate actions. Drawing on Castells’ network-making perspective and the notion of dialogic accounting, I argue that social media dissemination of counter accounts strengthens NGOs’ network-making power so that a wide range of corporate stakeholders can be engaged, and a strong network can be potentially formed to increase the effectiveness of NGOs’ campaigns. Drawing on a unique dataset of Greenpeace “Save The Arctic” (STA) global petition signatories and stakeholder interactions from a sample of 8,336 Greenpeace Facebook messages related to the STA campaign, I find that stakeholder support is positively associated with stakeholder interactions with disseminated counter accounts and the number of Facebook accounts connected in disseminating such information. Additional analyses also reveal that Greenpeace disseminates counter accounts via social media to attract policymaker attention and the disseminated counter accounts are associated with public opinions towards climate change. Overall, this study sheds light on the implications of NGOs’ dissemination of counter accounts on social media in initiating social activism and accumulating power against irresponsible corporate practices.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"89 1","pages":"390 - 415"},"PeriodicalIF":3.1,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80327895","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: 5

Defined benefit pension de-risking strategy: determinants of pension buy-ins 固定收益养老金去风险策略:养老金买入的决定因素

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-02-07 DOI: 10.1080/01559982.2021.2024011

Zezeng Li, C. Cowton

{"title":"Defined benefit pension de-risking strategy: determinants of pension buy-ins","authors":"Zezeng Li, C. Cowton","doi":"10.1080/01559982.2021.2024011","DOIUrl":"https://doi.org/10.1080/01559982.2021.2024011","url":null,"abstract":"ABSTRACT Many firms have sought to de-risk their pension provision by closing or freezing their defined benefit (DB) pension plans. This shifts future pension risk onto employees, but it does not de-risk the firm’s existing obligations. Pension buy-ins and buy-outs, which are a form of insurance, have become an established option for de-risking such obligations in several developed economies. This paper investigates the influence on pension buy-in transactions of the degree of risk associated with a firm’s DB pension obligations and, because of the substantial costs involved, the sponsor firm’s financial position. We employ hand-collected data between 2007 and 2017 to examine how pension fund and firm financial characteristics are related to both the occurrence and timing of buy-ins. Using probit analysis of UK FTSE 350 firms and a wide range of robustness checks, the findings show that firms that sponsor riskier DB pension funds, associated with higher investment risk and longer investment horizon, are more likely to engage in a pension buy-in transaction. We also find evidence that firms with greater financial slack are more likely to engage in buy-ins. Survival analysis reveals that those characteristics also tend to be significant influences upon the timing of buy-in transactions. Our study contributes to the literature on risk management in general and the literature on pension de-risking in particular, and it paves the way for research on pension buy-ins and buy-outs in other countries. Implications for firms with DB pension obligations and the insurance companies that offer pension buy-ins are identified.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"54 1","pages":"123 - 145"},"PeriodicalIF":3.1,"publicationDate":"2022-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90116508","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: 2

The continuous translation of the idea of integrated reporting (IR): the travel of IR to a public sector entity 综合报告理念的持续转化:综合报告对公共部门实体的影响

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-02-02 DOI: 10.1080/01559982.2021.2016104

Amanda Sonnerfeldt, Caroline Aggestam Pontoppidan

{"title":"The continuous translation of the idea of integrated reporting (IR): the travel of IR to a public sector entity","authors":"Amanda Sonnerfeldt, Caroline Aggestam Pontoppidan","doi":"10.1080/01559982.2021.2016104","DOIUrl":"https://doi.org/10.1080/01559982.2021.2016104","url":null,"abstract":"ABSTRACT This study explores the travel of integrated reporting (IR) from a global private sector reporting idea into a local public sector entity. Drawing on the Scandinavian institutionalist notion of translation, a case study approach is adopted to analyse the continuous transformation of the idea of IR. The case study unfolds the process as IR became dis-embedded from the corporate reporting context, packaged as an adaptable accounting technology to be unpacked, and re-embedded in a public sector entity. This study extends the current literature in three areas. First, it contributes to how IR moves across context. By recognising the importance of both the macro-trends and the idiosyncrasies of the micro context, it provides a holistic perspective on the continuous adaptions of IR as it travels, thereby contributing to our understanding of the diversity inherent in IR practice. Second, it provides empirical insights into the challenges of adapting IR in a public sector context. Third, it reveals the idea carrier's instrumental role in connecting different contexts and in editing and giving meaning to the continuous translations of IR. Highlights Illustrates the emergence of a “new” reporting idea, namely integrated reporting from the global corporate reporting context into a local public sector context. Analytical focus on the process of translating IR and the continuous transformation as it travels across contexts. Brings out the role of individual idea carriers in the preadoption phase of IR, highlighting the relational and rhetorical work involved in the travel of ideas across contexts. Reveals the fragility of the idea as the meaning structures embodied in the translation do not support integrated thinking.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"28 1","pages":"441 - 469"},"PeriodicalIF":3.1,"publicationDate":"2022-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86557512","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

“Uncomfortable territory”: personal and organisational values in the tax profession “令人不安的领域”:税务行业的个人和组织价值观

IF 3.1 4区管理学

Accounting Forum Pub Date : 2022-01-09 DOI: 10.1080/01559982.2021.2004633

Sheila Killian, Veronica O'Regan, Philip O’Regan

{"title":"“Uncomfortable territory”: personal and organisational values in the tax profession","authors":"Sheila Killian, Veronica O'Regan, Philip O’Regan","doi":"10.1080/01559982.2021.2004633","DOIUrl":"https://doi.org/10.1080/01559982.2021.2004633","url":null,"abstract":"ABSTRACT As professionals, accountants hold a public interest mandate based in part on ethical claims. However, individual professionals, particularly in tax, commonly see their work as more technical than relating to the common good. Rising public concern about tax avoidance focuses attention on how ethical values are brought to bear on tax work. In these contexts, the tension between personal and organisational values merits attention. This study draws on a large international survey and a set of 68 semi-structured interviews to explore the balance between the personal ethical or spiritual values that individuals bring to their tax work and the ethical framing of their organisations. This direct approach captures self-reported moral awareness experienced at the level of the individual tax professional, framed by the concept of ethical awareness as a base level of ethical action (Rest, J., Moral development: Advances in research and theory. Praeger, 1986). We find, inter alia, that spiritual values are understood as personal and are most influential in smaller, more domestic firms and among those still undertaking professional exams, while ethical awareness is lowest among early career professionals in large international firms. The study highlights a disconnect between ethical learning acquired during professional training and its application at the early career stage. Socialisation within the firm adds to the potential for the early-career stage to set the tone for career-long ethical framing. This heightens the responsibility of firms as well as professional bodies to valorise moral judgement.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"18 1","pages":"1 - 23"},"PeriodicalIF":3.1,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80129299","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: 2

Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants 会计博士生的招生动机:专业资格会计人员和非专业资格会计人员

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-12-01 DOI: 10.1080/01559982.2021.2001127

A. Ward, N. Brennan, Judith Wylie

{"title":"Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants","authors":"A. Ward, N. Brennan, Judith Wylie","doi":"10.1080/01559982.2021.2001127","DOIUrl":"https://doi.org/10.1080/01559982.2021.2001127","url":null,"abstract":"ABSTRACT The gap between accounting research and practice can be bridged by academic faculty who are professionally qualified and research trained. However, accounting suffers an acute shortage of accounting doctoral graduates, especially those with a professional accounting qualification, due to a lack of enrolments. This study examines the motivation of 36 accounting doctoral students, including 13 professionally qualified and 23 non-professionally qualified, to provide insights on what makes accounting doctoral education attractive to potential doctoral applicants. Their motivation is analysed using self-determination theory (SDT), which predicts that enrolment to doctoral education is more likely with self-motivated or self-determined individuals. Motivations for enrolling for doctoral education include expectations of a career in academia, enjoyment of research or interest in the topic, status of the PhD qualification and work-life balance. Professionally qualified doctoral students were motivated to enrol because of dissatisfaction with their professional career and lack of autonomy. The paper identifies five motivations for enrolling for doctoral education not reported in the prior literature.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"18 1","pages":"99 - 122"},"PeriodicalIF":3.1,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87179489","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: 2