Critical Perspectives on Accounting最新文献_第8页

Constructing housing literacy through financial literacy 通过金融扫盲构建住房扫盲

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-07-13 DOI: 10.1016/j.cpa.2024.102760

Mohamed Chelli, Darlene Himick

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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 : 2024-12-01 Epub 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":"100 ","pages":"Article 102765"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","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

Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies Wirecard 欺诈丑闻中的媒体诬陷：事实、失败和间谍欺诈者的幻想

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-06-14 DOI: 10.1016/j.cpa.2024.102755

Sebastian Oelrich , Nicole Siebold

{"title":"Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies","authors":"Sebastian Oelrich , Nicole Siebold","doi":"10.1016/j.cpa.2024.102755","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102755","url":null,"abstract":"<div><p>The aim of this paper is to investigate how fraud scandals are portrayed by the media. While accounting research predominantly explored the role of the media in fraud scandals in terms of their ‘watchdog’ function, how fraud scandals are portrayed by the media has been under-explored in the accounting literature. Drawing on Entman’s and Goffman’s seminal works on frames and framing, we examine the revelatory case of the Wirecard 2020 fraud scandal. Through an abductive analysis of 795 newspaper articles, we identify six frames that differ in selection and salience and that prevail in media coverage to varying degrees. Across these frames, our findings show that not only the selection of certain fraud aspects through bounding and contextualization becomes key, but also how selected aspects are made salient to readers by means of articulation through rhetoric and stylistic devices. Media frames that endure over time utilize rhetoric that is emotional, sensational, and judgmental to evoke feelings of outrage, shock, and fascination which are selectively connected to fraud victims, top managers as perpetrators, and the malpractice of auditing institutions. Our findings shed light on how the media can direct attention through specific frames with which they may steer and shape public opinion about the responsibilities of selected corporate and institutional stakeholders as well as related calls for reforms. Our research contributes to a social construction view of fraud scandals and draws further attention to the media’s ambiguous role as social-control agent.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102755"},"PeriodicalIF":5.1,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000546/pdfft?md5=0cf948c9fb0d15670400e1e2e555de71&pid=1-s2.0-S1045235424000546-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141323136","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 seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative "我们种植的种子永远需要人来浇灌"：一家能源合作社的强可持续性管理研究

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-05-31 DOI: 10.1016/j.cpa.2024.102741

Maxence Postaire , Lambert Jerman , Simon Alcouffe

{"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 , Lambert Jerman , 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":"2024-12-01","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}

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 : 2024-12-01 Epub Date: 2024-09-11 DOI: 10.1016/j.cpa.2024.102764

Jonathan Tweedie

引用次数: 0

Gender stereotypes of women accounting academics in Colombia 哥伦比亚女性会计学者的性别陈规定型观念

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-11-24 DOI: 10.1016/j.cpa.2024.102772

Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes

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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 : 2024-12-01 Epub Date: 2024-09-29 DOI: 10.1016/j.cpa.2024.102766

John Millar , Frank Mueller , Chris Carter

引用次数: 0

Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context 决定被忽视：会计学者为何在新殖民主义背景下使用质量可疑的研究渠道

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-05-17 DOI: 10.1016/j.cpa.2024.102740

Mark Christensen , Heru Fahlevi , Mirna Indriani , Muhammad Syukur

{"title":"Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context","authors":"Mark Christensen , Heru Fahlevi , Mirna Indriani , 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}

引用次数: 0

From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC) 从机构整合到机构消亡：国际综合报告理事会（IIRC）的解体

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-01-17 DOI: 10.1016/j.cpa.2023.102699

Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom

{"title":"From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)","authors":"Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom","doi":"10.1016/j.cpa.2023.102699","DOIUrl":"https://doi.org/10.1016/j.cpa.2023.102699","url":null,"abstract":"<div><p>This paper presents an in-depth contextual analysis of the rise and recent demise of the International Integrated Reporting Council (IIRC). The IIRC entered its ‘Breakthrough Phase’ for Integrated Reporting (<IR>) in 2013 and progressed to its ‘Momentum Phase’ in late 2018. The ‘Global Adoption Phase’ of <IR> was expected to commence in 2021 and conclude in 2026. However, by the middle of 2023, the IIRC ceased to exist as a separate entity and the future adoption of its much vaunted <IR> Framework was fundamentally uncertain. Drawing on a comprehensive examination of documentary evidence and a series of 34 in-depth interviews with key players associated with the IIRC’s development, this paper studies how and why the IIRC went so rapidly from being a notable ‘is’ to a definitive ‘was’ in less than a decade. Our analysis traces the IIRC’s shifting strategic priorities in pursuit of a new corporate reporting norm and illustrates how these priorities underpinned a concerted effort at institutional integration in the corporate reporting field. We show how the nature of this attempted integration eventually led to the IIRC’s demise. In seeking to understand the IIRC’s strategic choices and actions we pinpoint the interrelated significance of ‘invisibilities and exclusions’, ‘the dance of agency’, and ‘conceptual promiscuity’. We conclude that the IIRC’s ultimate legacy may not be what it integrated in terms of corporate reporting but what it chose or was required to exclude or forget.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102699"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001600/pdfft?md5=ca319a6416cbe986ee6907046ae824b3&pid=1-s2.0-S1045235423001600-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139488034","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

Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’ 人工智能与定性研究：大型语言模型（LLM）"协助 "的前景与危险

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 Epub Date: 2024-02-22 DOI: 10.1016/j.cpa.2024.102722

John Roberts, Max Baker, Jane Andrew

{"title":"Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’","authors":"John Roberts, Max Baker, Jane Andrew","doi":"10.1016/j.cpa.2024.102722","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102722","url":null,"abstract":"<div><p>New large language models (LLMs) like ChatGPT have the potential to change qualitative research by contributing to every stage of the research process from generating interview questions to structuring research publications. However, it is far from clear whether such ‘assistance’ will enable or deskill and eventually displace the qualitative researcher. This paper sets out to explore the implications for qualitative research of the recently emerged capabilities of LLMs; how they have acquired their seemingly ‘human-like’ capabilities to ‘converse’ with us humans, and in what ways these capabilities are deceptive or misleading. Building on a comparison of the different ‘trainings’ of humans and LLMs, the paper first traces the seemingly human-like qualities of the LLM to the human proclivity to project communicative intent into or onto LLMs’ purely imitative capacity to predict the structure of human communication. It then goes on to detail the ways in which such human-like communication is deceptive and misleading in relation to the absolute ‘certainty’ with which LLMs ‘converse’, their intrinsic tendencies to ‘hallucination’ and ‘sycophancy’, the narrow conception of ‘artificial intelligence’, LLMs’ complete lack of ethical sensibility or capacity for responsibility, and finally the feared danger of an ‘emergence’ of ‘human-competitive’ or ‘superhuman’ LLM capabilities. The paper concludes by noting the potential dangers of the widespread use of LLMs as ‘mediators’ of human self-understanding and culture. A postscript offers a brief reflection on what only humans can do as qualitative researchers.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102722"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000212/pdfft?md5=4996bb8fea4407c2873234cd74db3f50&pid=1-s2.0-S1045235424000212-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139936372","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