Critical Perspectives on Accounting最新文献

Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South 课堂中的多样性、对话教学法和主体间性：来自全球南部的贡献

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-10-30 DOI: 10.1016/j.cpa.2024.102770

Tassiani Aparecida Dos Santos , Iago França Lopes , Nicholas McGuigan

{"title":"Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South","authors":"Tassiani Aparecida Dos Santos , Iago França Lopes , Nicholas McGuigan","doi":"10.1016/j.cpa.2024.102770","DOIUrl":"10.1016/j.cpa.2024.102770","url":null,"abstract":"<div><div>Diversity of voice is contentious in accounting education with marginalised groups remaining on the periphery. This study reflects on significant issues of diversity, dialogic pedagogy and intersubjective exchanges by investigating an unpleasant teaching experience between Miguel, a Black, gay early career accounting educator, and his students in a classroom in Brazil. The study draws on collective biography methodology to analyse Miguel’s memories of his teaching experiences. Three main findings emerged. First, the lack of institutional support and the feeling of not being recognised by the institution, peers and students impacted Miguel’s confidence, educational strategies, and ability to facilitate the learning process among his students. Second, Miguel’s educational changes had almost no impact on students’ motivation and willingness to engage in dialogue, where the students responded with silence and absence during the lectures and seminars. Finally, assessment emerged as a key point of resistance where students confronted the educator. Paulo Freire’s critical pedagogy, originating from the Global South, informs our analysis of intersubjective exchanges between the educator and students, dialogic pedagogy and emancipation in a diverse classroom. The results highlight the importance of institutional support for diverse faculty members, not only for their academic development but to enhance students’ learning and diverse experiences in the classroom. Drawing on Freire’s dialogue and intersubjectivity, we further reflect on how the lack of intersubjective exchanges between educator and students, due to diverse backgrounds, constrain dialogic pedagogical approaches, and argue for further consideration of this topic by accounting researchers advocating for more diverse accounting practices.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142552892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mediating ESG: Mapping individual responses to a changing field 调解环境、社会和治理：绘制个人对不断变化的领域的反应图

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-29 DOI: 10.1016/j.cpa.2024.102766

John Millar , Frank Mueller , Chris Carter

引用次数: 0

Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements 治疗性治理：在印度尼西亚政府审计师与被审计者的合作中，调解羞愧和指责的艺术以及准司法实用技术

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-27 DOI: 10.1016/j.cpa.2024.102765

Nunung Nurul Hidayah , Firdaus Amyar , Alan Lowe

{"title":"Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements","authors":"Nunung Nurul Hidayah , Firdaus Amyar , Alan Lowe","doi":"10.1016/j.cpa.2024.102765","DOIUrl":"10.1016/j.cpa.2024.102765","url":null,"abstract":"<div><div>Government audit services provided by state auditors are frequently beset by complex and often emotional engagements with the auditees. Both auditors and auditees are subjected to multiple yet conflicting socio-political rationalities, administrative demands, and complex performance measurements. Auditees often perceive these interactions as a source of burden, fear, frustration, anxiety, and, at times, resistance or even revulsion regarding the audit process. Our ethnographic case study shows that the Indonesian government auditors and auditees employ the arts of the emotional self, as they feel burdened with the potential shame and blame that might result from an unsuccessful audit. Our study provides insights into how the quasi-judicial rationalities and bureaucratic demands manifested in various indices of performance imposed upon auditors and auditees lead to the critical need to achieve unqualified audit opinions. The pressures of ensuring a successful audit and reputation maintenance stimulate the enfolding of emotionalities in different stages of the audit process. Our study reveals auditor-auditee engagement in therapeutic governance as a mediation strategy to avoid the enfolding of shame or blame around a failure to achieve the targeted audit performance. In such a complex audit setting, both parties engage in pragmatic technological actions by administering shifts in roles and fostering familiarity to co-produce audit evidence.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142326991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Environmental accounting: In communicating reality, do we construct reality? 环境会计：在传播现实的过程中，我们是否构建了现实？

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-11 DOI: 10.1016/j.cpa.2024.102764

Jonathan Tweedie

引用次数: 0

Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism 董事与股东在股东大会上的互动：为殖民主义服务的问责制妥协

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-10 DOI: 10.1016/j.cpa.2024.102763

Niamh M. Brennan , Victoria C. Edgar , Sean Bradley Power

{"title":"Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism","authors":"Niamh M. Brennan , Victoria C. Edgar , Sean Bradley Power","doi":"10.1016/j.cpa.2024.102763","DOIUrl":"10.1016/j.cpa.2024.102763","url":null,"abstract":"<div><p>This research explores director and shareholder two-way face-to-face interactions at the shareholder meetings of Cecil Rhodes’s British South Africa Company, as reflected in verbatim minutes of those meetings. Shareholder meetings are traditionally viewed as being for accountability. Alternatively, directors may engage in manipulative game-playing through skillful political maneuvering of shareholders, thereby compromising accountability. The research analyzes unique data, comprising 25 full sets of verbatim meeting minutes of 29 shareholder meetings over the period 1895–1925, using manual close-reading interpretive content analysis. Our unit of analysis is the interactions between directors and supportive/approving and dissenting shareholders. Our research question is how did the directors and shareholders interact at the shareholder meetings. We develop a typology of 16 types of interactions the directors and shareholders used in their exchanges. We complement our analysis with illustrations of types of interactions extracted from our verbatim minutes. We demonstrate how powerful directors mobilized supportive/approving shareholders to quash the dissenting shareholders’ voices. Our findings have implications for how modern-day shareholder meetings are conducted.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000625/pdfft?md5=886d7a5180635110a307ff7dffe729ac&pid=1-s2.0-S1045235424000625-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142161955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector 霸权影响与财务责任履行的选择性：加纳石油和天然气部门的证据

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-08-08 DOI: 10.1016/j.cpa.2024.102762

Emmanuel Tetteh Asare , Bruce Burton , Theresa Dunne

引用次数: 0

Who speaks through the machine? Generative AI as discourse and implications for management 谁通过机器说话？作为话语的生成式人工智能及其对管理的影响

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-08-03 DOI: 10.1016/j.cpa.2024.102761

Gildas Agbon

{"title":"Who speaks through the machine? Generative AI as discourse and implications for management","authors":"Gildas Agbon","doi":"10.1016/j.cpa.2024.102761","DOIUrl":"10.1016/j.cpa.2024.102761","url":null,"abstract":"<div><p>This article draws on the Foucauldian concept of “discursive formation” to conceptualize generative artificial intelligence (GAI)’s potential influence on management. It shows how ChatGPT, a typical GAI, can affect practices, decision-making responsibility and the management disciplines through a dual discourse. The first one emanates from technological solutionism, a belief that any problem can be solved with the assistance of technology (<strong>the technosolutionist discourse</strong>), and the second one concerns the utterances generated by ChatGPT itself, which are shaped by various algorithmic, epistemic and linguistic influences (<strong>the generative discourse</strong>). In simpler terms, what ChatGPT can do to management appears to depend on “what is said about it” and “what it says”. In contrast to the existing literature on ChatGPT’s potential influence on organizations, this article, through its discursive approach, takes a non-normative position, to reveal the subtler influences of generative artificial intelligence, and highlight the individual and organizational responsibilities of actors interacting with these two discourses. The conclusions may be of interest to management readers in general, and of more particular interest to the accounting profession, as the conceptualization is based more broadly on examples taken from accounting, given the close link between the accounting profession and information technologies.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000601/pdfft?md5=8114d0314389104f9b017e6f85dcba9e&pid=1-s2.0-S1045235424000601-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141944850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism 审计监管领域的影响力动态：角色扮演与犬儒主义的兴起

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-07-23 DOI: 10.1016/j.cpa.2024.102743

Géraldine Hottegindre, Marie-Claire Loison, Loïc Belze

引用次数: 0

How tax administration influences social justice: The relational power of accounting technologies 税收管理如何影响社会公正：会计技术的关系力量

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-07-17 DOI: 10.1016/j.cpa.2024.102758

Sara C. Closs-Davies , Koen P.R. Bartels , Doris M. Merkl-Davies

{"title":"How tax administration influences social justice: The relational power of accounting technologies","authors":"Sara C. Closs-Davies , Koen P.R. Bartels , Doris M. Merkl-Davies","doi":"10.1016/j.cpa.2024.102758","DOIUrl":"10.1016/j.cpa.2024.102758","url":null,"abstract":"<div><p>This article advances understanding of how tax administration influences social justice. Critical accounting research is paying increasing attention to social justice, but conceptualisations and empirical studies of tax administration are scarce. Drawing on Bourdieu’s social theory, we analyse how accounting technologies exercise relational power that reproduces or worsens socio-economic inequalities. Our critical ethnography of the Tax Credits (TC) system in the United Kingdom identifies four original practices through which claimants interact with accounting technologies. We reveal how claimants utilise certain types of capital to play the game of the TC system and reproduce their habitus and position of powerlessness in the field. While some claimants manage to play the game successfully and improve their position, most end up ‘giving in’ to living with financial and emotional hardship and accepting the relational power of the field. We conclude by developing a research and reform agenda for analysing and changing the relational power of accounting technologies in tax administration towards social justice.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000571/pdfft?md5=0e69f5f911ae6a7e8c690cbb7d67daf0&pid=1-s2.0-S1045235424000571-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141638913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

On the juggernaut of artificial intelligence in organizations, research and society 论人工智能在组织、研究和社会中的巨大作用

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-07-14 DOI: 10.1016/j.cpa.2024.102759

Yves Gendron , Jane Andrew , Christine Cooper , Helen Tregidga

{"title":"On the juggernaut of artificial intelligence in organizations, research and society","authors":"Yves Gendron , Jane Andrew , Christine Cooper , Helen Tregidga","doi":"10.1016/j.cpa.2024.102759","DOIUrl":"10.1016/j.cpa.2024.102759","url":null,"abstract":"<div><p>Capitalizing on what we currently know about artificial intelligence (AI), the editorial of this special issue, entitled “Artificial Intelligence in the Spotlight”, adds our voice to a call to order in the face of the unbridled enthusiasm we often encounter regarding the benefits of AI. In short, we maintain that there is a crucial need for skepticism about the all-out colonization project vigorously pursued by AI and its sustaining infrastructure. We draw on our own analysis and that of the contributors to this special issue to consider what we see as a bold agenda for colonizing our communities, our ways of doing, and our minds – so that we become fundamentally dependent on technologies whose reliability is dubious and whose algorithms are secretly maintained behind the safety of corporate walls. Our thesis is that the cacophony of aberrations, disorder, and worries that emerge in the wake of AI can be meaningfully viewed as a juggernaut, an inexorable force that is ready to unsettle all things in its tedious path. The juggernaut metaphor constitutes our way of putting “artificial intelligence in the spotlight”. We call for researchers from all disciplines to engage in the study of the AI juggernaut and speak out as much as they can, in public and in academic spheres, about its dangers.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141706147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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