Critical Perspectives on Accounting最新文献_第10页

The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting 普遍存在的综合报告的碎片和痕迹：持续的批判性报告视角的重要性

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-03-30 DOI: 10.1016/j.cpa.2024.102726

Michelle Rodrigue , Helen Tregidga , Christine Cooper

{"title":"The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting","authors":"Michelle Rodrigue , Helen Tregidga , Christine Cooper","doi":"10.1016/j.cpa.2024.102726","DOIUrl":"10.1016/j.cpa.2024.102726","url":null,"abstract":"<div><p>In 2019 we called for papers that considered, from a critical perspective, the developments, articulations and implications of integrated reporting (IR) within the contemporary economic, social and political context. Who could have then foreseen the developments that would unfold? In this editorial we first trace the developments leading up, and subsequent to, our initial call for papers before introducing the contributions that responded to our call. Then, picking up on O’Dwyer et al.’s (2024) discussion of the “disintegration” of IR and the International Integrated Reporting Council (IIRC) and on the other contributions to the Special Issue, we suggest that fragments and traces of IR prevail in the drastically changed ‘sustainability’ reporting environment. We highlight the need for further critical accounting research on ‘sustainability’ reporting and its socio-political context, a consideration of these fragments and traces, the form they take and the way they persist, and their implications. We argue that in order to make progress on sustainability, our world needs imagination, something different – not the mere reinvention of reporting standards.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102726"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140400074","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

The conflict of interest in tax scholarship 税收奖学金中的利益冲突

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2021-10-16 DOI: 10.1016/j.cpa.2021.102394

Santtu Raitasuo

{"title":"The conflict of interest in tax scholarship","authors":"Santtu Raitasuo","doi":"10.1016/j.cpa.2021.102394","DOIUrl":"10.1016/j.cpa.2021.102394","url":null,"abstract":"<div><p>Problems linked to tax injustices have gained worldwide attention recently, as the aggressive tax planning practices of multinational companies have increasingly been exposed. Legislative reforms and enhanced corporate social responsibility practices have been introduced to deter tax avoidance, yet with little enduring success. However, little attention has been paid to the role of tax scholarship or to the statutory interpretation in the problems of tax avoidance. This paper contradicts the commonplace view that tax law scholarship serves the public interest. The paper approaches tax scholarship as a social practice, and argues that conflicting interests emerge when tax scholars conduct doctrinal study of law. As many tax scholars work for the tax advisory industry alongside their scholarly jobs, they have an incentive to propose legal arguments in their scholarly work that advance their private clients’ interests. Since judges use scholarship as an interpretive aid when defining the content of tax law, tax scholarship might bias the development of legal doctrine. It is argued that scholarship may therefore change the distributive effects of tax systems, in favor of the tax advisory firms’ clients. As a result, the democratic legitimacy of tax systems may be undermined. This article illustrates the problematic aspects of tax scholars’ double roles using empirical examples from Finnish legal culture and Finnish law reviews and codes of conduct in universities. This paper develops an argument that if such problems are prevalent in a country with little corruption and strong democratic institutions, they may be widespread in jurisdictions beyond Finland.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102394"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235421001131/pdfft?md5=3ed73fcb9f07262b76b05db797505371&pid=1-s2.0-S1045235421001131-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49666569","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

Evidence on the homogeneity of personality traits within the auditing profession 审计职业人格特征同质性的证据

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2023-03-23 DOI: 10.1016/j.cpa.2023.102584

Stephen K. Asare , Herman van Brenk , Kristina C. Demek

{"title":"Evidence on the homogeneity of personality traits within the auditing profession","authors":"Stephen K. Asare , Herman van Brenk , Kristina C. Demek","doi":"10.1016/j.cpa.2023.102584","DOIUrl":"10.1016/j.cpa.2023.102584","url":null,"abstract":"<div><p>Audit firms’ diversity initiatives have focused on enhancing surface-level diversity (e.g., gender and race). While these initiatives serve an important social and business function, we argue that they may not enhance deep-level diversity (e.g., personality traits<span> and thinking styles), creating a gap between rhetoric and reality in terms of deep-level characteristics. We combine critical and positivistic research perspectives to make sense of this rhetoric-reality gap and specifically examine personality trait diversity in audit firms. Focusing on deep-level traits is important because people may appear diverse while thinking and acting similarly. We use data from 981 auditors to examine personality trait diversity using the Five Factor Model: neuroticism, extroversion, openness, agreeableness, and conscientiousness. Our results show a remarkable homogeneity of personality traits for auditors within the same firm type or experience level. We also find important differences within each personality trait. For example, all firm types and experience levels tend to be more homogenous on extroversion and conscientiousness, but more diverse on openness. Taken together, the results suggest that audit firms remain largely homogenous at the personality level, notwithstanding their recent diversity rhetoric and initiatives. These results provide timely evidence to support audit firms’ efforts to re-evaluate and re-consider their diversity, equity, and inclusion efforts.</span></p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102584"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45121959","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

Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence 复式簿记和单式簿记：它们的比较优势、互补性和共存性

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-01-12 DOI: 10.1016/j.cpa.2024.102702

Tsygankov Kim Yuryevich

引用次数: 0

Imagining cooperative tax regulation: Common origins, divergent paths 想象合作性税收监管：共同的起源，不同的道路

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2022-03-23 DOI: 10.1016/j.cpa.2022.102446

Dennis De Widt , Lynne Oats

{"title":"Imagining cooperative tax regulation: Common origins, divergent paths","authors":"Dennis De Widt , Lynne Oats","doi":"10.1016/j.cpa.2022.102446","DOIUrl":"https://doi.org/10.1016/j.cpa.2022.102446","url":null,"abstract":"<div><p>In many countries, relational field dynamics between tax administrators and corporate taxpayers have undergone significant changes in recent years. We conceive of cooperative compliance models implemented in the Netherlands and the UK between large corporate taxpayers and the respective tax administrations as dynamic strategic action fields, nested within the wider tax field and influenced by shifts in the external environment. Drawing on a series of interviews with skilled actors we identify similarities between the two countries in terms of the initial motivation for introducing cooperative compliance. We also identify differences in the subsequent trajectories. We find that within the respective strategic action fields, an imaginary of cooperation built around mutual trust contributes to the sustainability of the field. Vulnerability to developments in proximate fields on the other hand undermines field sustainability. Together these concepts help to explain the different trajectories and demonstrate the value in exploring shared understandings in strategic actions fields as imaginaries and paying more attention to the influence of proximate fields. The findings have implications for regulatory policy design in other settings.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102446"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235422000314/pdfft?md5=cb2765a9cc13da40651b50d69fad6f46&pid=1-s2.0-S1045235422000314-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141239965","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

The firm that would not die: Post-death organizing, alumni events, and organization ghosts 不死的公司死后组织、校友活动和组织幽灵

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2023-07-22 DOI: 10.1016/j.cpa.2023.102647

Michael Power , Penelope Tuck

{"title":"The firm that would not die: Post-death organizing, alumni events, and organization ghosts","authors":"Michael Power , Penelope Tuck","doi":"10.1016/j.cpa.2023.102647","DOIUrl":"10.1016/j.cpa.2023.102647","url":null,"abstract":"<div><p>We show that alumni events, as settings where workplace identities and relationships reappear and are restaged, are not simply instruments to build and sustain commercially valuable networks. In some cases, they are also forms of post-death organizing for the purpose of celebrating and remembering defunct organizations. Based on participant observation of three annual lunches for alumni of the former accountancy firm Deloitte Haskins & Sells, and interviews with participants, organizers and non-participants, we show that, while alumni reveal an identification with the firm by the act of attending, their first-order motives are primarily social i.e. to meet old colleagues. The “dead” firm as an organization is an indistinct object for them. Yet notwithstanding the weak nature of their firm-based identity, in aggregate the seating arrangements at these lunches re-stage formal features of the dead organization simply from individual alumnus choices to sit with former colleagues. Far from being a trivial emergent outcome, our hand-collected seating plan data is suggestive of how organizations can have a “ghostly” afterlife via alumni events. This analysis establishes intersections between studies of professional service firm alumni events, post-death organizing and ghostliness and points to a broader agenda of enquiry into the afterlife of defunct organizations.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102647"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S104523542300103X/pdfft?md5=5ad1a6fa451598455015b42b97a3d092&pid=1-s2.0-S104523542300103X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135569089","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

The quid pro quo of charity: accounting, power and social positioning 慈善的交换条件：会计、权力和社会定位

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-04-27 DOI: 10.1016/j.cpa.2024.102730

Mariló Capelo-Bernal, Pedro Araújo-Pinzón

{"title":"The quid pro quo of charity: accounting, power and social positioning","authors":"Mariló Capelo-Bernal, Pedro Araújo-Pinzón","doi":"10.1016/j.cpa.2024.102730","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102730","url":null,"abstract":"<div><p>This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth century and early years of the nineteenth, a period during which enlightened ideas about how to deal with poverty threatened the traditional role of the Church.</p><p>Based on this study, we argue that accounting, as a relevant part of the discursive practices of the dominant actors in charitable activity, (i) structures society, creating social spaces in which it inscribes people, and establishes links and distances between these spaces, (ii) constructs the truth about the achievements of charitable organisations and the charitable work of donors/collaborators, and (iii) collaborates in strengthening power relations and promotes both social equilibrium and the social mobility of individuals and groups.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102730"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000297/pdfft?md5=1f306aa0d7b3cfc59ed913c9a667ce50&pid=1-s2.0-S1045235424000297-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140806904","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

The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization 沉默抵抗:一项关于使用沉默来抵抗会计和管理化的民族志研究

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2023-08-23 DOI: 10.1016/j.cpa.2023.102648

Caecilia Drujon d'Astros , Jeremy Morales

{"title":"The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization","authors":"Caecilia Drujon d'Astros , Jeremy Morales","doi":"10.1016/j.cpa.2023.102648","DOIUrl":"10.1016/j.cpa.2023.102648","url":null,"abstract":"<div><p>This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw on Scott’s infrapolitics and introduce silence as a strategic act, constitutive of power relations yet with multiple and situated meanings. We argue that silence acts both to forge a form of contestation that dares not speak its name and to constitute a space for the development of an alternative conduct to reclaim independence. Specifically, we identify four tactics using silence as a form of resistance – silence to escape accountability and control; silence to negotiate an alternative; silence to reclaim independence; and silence to retain power and authority. We then discuss the potential and limits of such silent resistance to support the emergence of alternative conducts.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102648"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001041/pdfft?md5=190f08379c17a284c37825bbfb2767ba&pid=1-s2.0-S1045235423001041-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44267650","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

Maintaining and extending hegemony: The politics of accounting standard setting 维持和扩大霸权：会计准则制定的政治

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2023-12-22 DOI: 10.1016/j.cpa.2023.102686

Rebecca Warren

{"title":"Maintaining and extending hegemony: The politics of accounting standard setting","authors":"Rebecca Warren","doi":"10.1016/j.cpa.2023.102686","DOIUrl":"10.1016/j.cpa.2023.102686","url":null,"abstract":"<div><p>This paper offers a critical analysis of the politics of accounting standard setting. The International Accounting Standards Board (IASB) hold an increasingly monopolistic role in accounting regulation across the globe, and make claims to transparency, neutrality and superior expertise to legitimize their hegemonic position. In 2009 the IASB extended their standard setting beyond listed entities to the International Financial Reporting Standard for Small and Medium-Sized Entities (<em>IFRS for SMEs</em>). This paper explores the political antagonisms surrounding this extension, finding that the IASB undertook this project to block counter articulations from several bodies. To unpack the politics of the IASB’s extension this paper draws on Laclau and Mouffe’s hegemony and Glynos and Howarth’s political logics, to argue that the IASB maintain and extend hegemony by dismissing and blocking alternatives through the rhetoric of superior expertise, which ultimately enables them to extend ideologies of advanced financial capital and capital markets to new spaces.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102686"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001429/pdfft?md5=ba8c13bdba392e350500015441801732&pid=1-s2.0-S1045235423001429-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139030767","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

Decoupled accounting in a non-profit context: An explanation for stable management accounting? 非营利背景下的脱钩会计：稳定管理会计的解释？

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-02-03 DOI: 10.1016/j.cpa.2024.102721

Brendan Clerkin , Martin Quinn , Ciaran Connolly

引用次数: 0