Critical Perspectives on Accounting最新文献

{"title":"A fatally efficient machine. Insights into the ‘banality’ of the research evaluation exercise in Italy","authors":"Rosanna Spanò ,&nbsp;Enrico Bracci ,&nbsp;Francesca Manes-Rossi ,&nbsp;Vincenzo Sforza","doi":"10.1016/j.cpa.2024.102742","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102742","url":null,"abstract":"<div><p>This study is framed in the debate concerning the measurement of academic performance, and particularly the strand of studies that explores the risks associated with the metrification of research. The objective, guided by the conceptual framework of the banality of evil (<span>Arendt, 1964</span>), is to delve into how research evaluation can shape banal and unoriginal evaluative practices. These practices, in turn, can trigger a fatally efficient machine within the academic system and institutions, and among researchers.</p><p>The paper focuses on examining the recently concluded Research Quality Assessment 2015–2019 (VQR3) exercise in Italy, using an autoethnographic approach. The results highlight the risks stemming from the growing dependence of research quality assessment on automatisms, which can cause its commodification at the cost of intellectual innovation and, eventually, force actors to conform to the <em>rules of the game</em>.</p><p>This work contributes to the ongoing academic debate by offering an innovative and multilevel (i.e. macro, meso and micro) theoretical perspective. Not only does this perspective conceptualise and present the dynamics, processes, instruments and actors at play in the phenomena under scrutiny but also provides a deeper understanding of the dynamics that promote the widespread application of research evaluation systems, despite their well-known weaknesses and potentially undesirable practical and ethical effects.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102742"},"PeriodicalIF":5.1,"publicationDate":"2024-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000418/pdfft?md5=782dcbfc164fe784dfe1a5e4b5c60de6&pid=1-s2.0-S1045235424000418-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141291569","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}

{"title":"“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative","authors":"Maxence Postaire ,&nbsp;Lambert Jerman ,&nbsp;Simon Alcouffe","doi":"10.1016/j.cpa.2024.102741","DOIUrl":"10.1016/j.cpa.2024.102741","url":null,"abstract":"<div><p>This article examines an organization’s attempts to manage strong sustainability with management control devices – i.e., indicators, budgets, and tools for reporting, deliberating, and decision-making. Our study is based on interviews and non-participant observations conducted in a cooperative engaged in sustainable energy production. We show that the cooperative faces difficulties pursuing its conflicting objectives when using management control devices to manage its strong sustainability activity. In particular, its management is hampered by the difficulty of articulating economic growth with the energy restraint needed to minimize its environmental impact. Our results provide an empirical illustration of bricolage attempts to adapt control devices in order to (1) translate the raison d’être of a strong sustainability activity into practice, and (2) represent and (3) deliberate on the resulting short- and long-term consequences. We explore the consequences of imperfect and layered control devices on the management of strong sustainability. Our study makes an original contribution by highlighting the situations and challenges faced by militant and engaged actors in their attempts to support a more sustainable type of development.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102741"},"PeriodicalIF":5.1,"publicationDate":"2024-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141190252","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}

{"title":"Bitcoin: An accounting regime","authors":"Mélissa Fortin ,&nbsp;Erica Pimentel","doi":"10.1016/j.cpa.2024.102731","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102731","url":null,"abstract":"<div><p>Bitcoin is a cryptocurrency and payment system that leverages blockchain technology to disintermediate financial transactions. Drawing on a netnography of the early Bitcoin community from the technology’s formation in 2008 through to the disappearance of its founder in 2011, this paper demonstrates the contours of Bitcoin as an accounting regime. We propose that Bitcoin constitutes a new technology built upon social practices infused with accounting language to inscribe economic value in a particular regime of verification and validation. These practices are shaped by social relations and fuse accounting and programming logic to create a new Bitcoin mindset. While Bitcoin purports to replace trust-in-persons with trust-in-systems, we demonstrate that the actual power of Bitcoin as an accounting regime depends on the human interactions underpinning the system. We also offer a critical perspective on Bitcoin by examining the potential consequences of a payment system that mobilizes accounting practices in service of an ideology that rejects any form of oversight.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102731"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140181077","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}

{"title":"Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context","authors":"Mark Christensen ,&nbsp;Heru Fahlevi ,&nbsp;Mirna Indriani ,&nbsp;Muhammad Syukur","doi":"10.1016/j.cpa.2024.102740","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102740","url":null,"abstract":"<div><p>This study examines accounting scholars’ decision-making when engaging with research outlets of dubious quality within the Indonesian education neocolonialist reform context. Using researcher experiences, the focus adopted is first to understand country-wide reforms and second to consider the individual scholar’s level within a university. Dominant in the case are sector-wide suites of performance measurement and funding reforms coupled with an explosion of predatory publishing opportunities. This potent mix of change has produced organizational behavior that is not in the interest of scholars or their research institutions. Using three data sets (documentary; survey; and, autoethnography) the findings are that: Indonesia’s objective to produce ‘international research’ has had dysfunctional impacts at the level of individual scholars; an explosion in predatory publishing in Indonesia has been mostly ‘ignored’; an overly ambitious and unattainable research performance management regime has contributed to scholars and their departments resorting to dubious outlets; and, scholars have adopted a strategic ignorance of dubious quality research in their responses to the pressures placed upon them by the performance management regime. Emancipatory reforms are called for by dismantling Indonesia’s neocolonialist reforms and replacing them with a regime that respects indigenous research.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102740"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140952492","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}

{"title":"Neoliberalism, ‘honour’-based regulatory frameworks of accounting and accountability in a social context: An examination of the role of accounting in the management of subsidies on petroleum products in Nigeria","authors":"Owolabi M. Bakre ,&nbsp;Sean McCartney ,&nbsp;Simeon Femi Fayemi ,&nbsp;Mohammad Nurunnabi ,&nbsp;Saad Almosa","doi":"10.1016/j.cpa.2023.102605","DOIUrl":"10.1016/j.cpa.2023.102605","url":null,"abstract":"<div><p><span>Nigeria subsidises the cost of petroleum products for its citizens, but corruption<span> means that the cost is rising and to maintain the subsidy, Nigeria has sought financial support from international financial institutions, such as the World Bank and International Monetary Fund. However, this support is contingent on neoliberal economic policy reform, in which the World Bank calls for the removal of petroleum product subsidies and the implementation of Western ‘honour’-based regulatory frameworks, that is, </span></span>International Financial Reporting Standards<span> (IFRS) and International Public Sector Accounting Standards (IPSAS), to improve transparency and accountability. Considering endemic corruption in the Nigerian cultural and socio-political context, where political elites can override any rule and politicians, public officials, and professionals can intentionally manipulate accounting records, we examine the limits of governance/accounting frameworks and explore the boundaries of accountants’ oversight function. In particular, we discuss the impact of ‘honour’-based regulatory frameworks, such as IFRS and IPSAS, on transparency and accountability in the Nigerian oil and gas sector and in the government subsidy programme. This study challenges the neoliberal assumption that Western ‘honour’-based IFRS and IPSAS, widely adopted in developed countries where fraud is rare, can improve transparency and accountability in developing economies like Nigeria, where corruption is endemic.</span></p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102605"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47933929","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}

{"title":"Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia","authors":"João Paulo Resende de Lima ,&nbsp;Silvia Pereira de Castro Casa Nova ,&nbsp;Elisabeth de Oliveira Vendramin","doi":"10.1016/j.cpa.2023.102600","DOIUrl":"10.1016/j.cpa.2023.102600","url":null,"abstract":"<div><p>In this paper, we analyze women’s experiences in the Brazilian accounting academia to understand how entrenched sexism shapes their socialization process. We argue that the doctoral programs's socialization is based on rooted sexism that reinforces and maintains the construction of scarcity of women in accounting academia. Theoretically, we draw upon the discussion of sexism and academic socialization processes. Methodologically, we conducted 19 interviews with 17 women, both pursuing their Ph.D. or already working as faculties. Our evidence points to three main findings: (i) women are constantly being expelled from accounting academia and receiving constant reminders that they are an abject body in a masculine/masculiniized environment; (ii) this expulsion attempt is embodied especially during motherhood – that constitutes an embodied process of othering – and by objectification, navigating both silence and sexualization; and (iii) they resist by relying upon have values opposed to the pale male me(n)ritocratic ideal. We conclude that the “old boys’ club” pillars are being challenged as women subvert the established sexist values. This paper has a twofold contribution: (i) presenting the anatomy of how sexism takes form in the socialization process and questioning the taken-for-granted doctoral program’s rules while presenting a new possibility of academic values, and; (ii) adding Brazilian voices to the diversity and inclusion accounting literature.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102600"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000515/pdfft?md5=cbb975d9603664a189fe66d4b6953222&pid=1-s2.0-S1045235423000515-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45157295","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}

{"title":"Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective","authors":"Nglaa Ahmad ,&nbsp;Shamima Haque ,&nbsp;Muhammad Azizul Islam","doi":"10.1016/j.cpa.2023.102677","DOIUrl":"10.1016/j.cpa.2023.102677","url":null,"abstract":"<div><p>This study provides a linguistic analysis of three modern slavery disclosure regulations, the California Transparency in the Supply Chain Act (CTSCA) 2010, section 54 of the UK Modern Slavery Act 2015 and the Australian Modern Slavery Act 2018. These regulations require companies to report their actions to tackle labour exploitation within global supply chains. Based on World-System Theory (WST: Wallerstein, 1975, 1979, 2015) and by relying on Critical Discourse Analysis (CDA), we examined the disclosure regulations and found that the texts of and discourses around the regulations are not neutral and allow social wrongs to continue in global supply chains. Although regulators claim modern slavery disclosure regulations to be a step in the right direction, our investigation reveals a different picture: the linguistic features of the regulations support the perpetuating risk of modern slavery in global supply chains based in the periphery countries. We argue that changing the current global power structure/system is necessary to address the grand challenges of regulating modern slavery. There is a need for disclosure regime that can protect vulnerable communities, including workers in the global supply chains.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102677"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001338/pdfft?md5=8ad908c01b594ec75f908da3c94979b6&pid=1-s2.0-S1045235423001338-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135764252","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}

{"title":"Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)","authors":"Massimo Costa ,&nbsp;Stefano Coronella ,&nbsp;Giuseppe Valenza ,&nbsp;Antonio D'Andreamatteo","doi":"10.1016/j.cpa.2024.102728","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102728","url":null,"abstract":"<div><p>This article proposes a historical analysis of the evolution of both the asset-liability and the revenue-expense views as accounting paradigms functional to the expression of the hegemonic relations exercised by the ruling classes in their social contexts. Focusing on the United States and Italy, the study outlines the common trajectories of the development of the revenue-expense accounting system after the initial classical asset-liability phase. It then highlights the differences in terms of the subsequent changes that drove the United States to new asset-liability positions of a financial connotation, whilst, in Italy, they were more oriented towards the consolidation of the revenue-expense view. The research methodology is based on critical accounting history lenses, using Gramsci’s concepts of Integral State, ideology, and intellectuals to analyse and understand the above developments. The study concludes that the asset-liability paradigm, which has been spreading in the United States since the 1960s, has characteristics that are useful for the neoliberal ideology and the implementation of its programme, contributing to the cultural hegemony of financial capitalism. In Italy, on the other hand, there has been the persistence of the revenue-expense paradigm, which has characteristics less compatible with the aforementioned ideology. Central to this dynamic has been the mediation of intellectuals in the accounting bodies of Civil Society and in the apparatuses of Political Society. These paradigms should, therefore, be the subject of renewed interest in the debate of the international scientific community, as well as in professional practice, in order to support the strengthening of a role of accounting intellectuals functional to the interests of the subordinate classes, for a truly emancipatory function of accounting with respect to the current dominant hegemony.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102728"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000273/pdfft?md5=c545e4b230bac4ad922517847d731d24&pid=1-s2.0-S1045235424000273-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140190934","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}

{"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}

{"title":"Evidence on the homogeneity of personality traits within the auditing profession","authors":"Stephen K. Asare ,&nbsp;Herman van Brenk ,&nbsp;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}