Critical Perspectives on Accounting最新文献_第8页

Management accountants—A gendered image 管理会计师--性别形象

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-02-26 DOI: 10.1016/j.cpa.2024.102724

Virpi Ala-Heikkilä , Anna-Maija Lämsä , Marko Järvenpää

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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 : 2024-02-22 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":"2024-02-22","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

Artificial imaginaries: Generative AIs as an advanced form of capitalism 人工想象：作为资本主义高级形式的人工智能生成器

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-02-20 DOI: 10.1016/j.cpa.2024.102723

Elise Berlinski , Jérémy Morales , Samuel Sponem

引用次数: 0

Denunciation and resistance in post-crisis sensemaking 危机后感性认识中的谴责与抵制

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-02-15 DOI: 10.1016/j.cpa.2024.102720

Matthew Bamber, John Kurpierz, Alexandra Popa

{"title":"Denunciation and resistance in post-crisis sensemaking","authors":"Matthew Bamber, John Kurpierz, Alexandra Popa","doi":"10.1016/j.cpa.2024.102720","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102720","url":null,"abstract":"<div><p>Many stakeholders require some form of post-crisis sensemaking to help them better understand what happened, and why. Through this lens, we review public inquiry oral evidence sessions with the incriminated company leaders from three major business failures in the UK. While the stated objective of these public inquiries was to ‘learn lessons’, we mobilize Harold Garfinkel’s writings on ceremonies of degradation to offer an alternative perspective. We identify and discuss the strategies employed by the denouncers intended to lower the targets’ identities in the social order. We find that the denouncers frequently rely on accounting-oriented challenges. Following this, we explore the company leaders’ responses as they attempt to resist the denunciation. We identify four key resistance strategies: reframing, recalibration, refocusing, and blame-shifting/-sharing. As part of their response, the denounced provide their own accounting-oriented counter-explanations, emphasising that their choices were consistent with professional norms. We discuss the implications of these findings and what they mean for the management and maintenance of social order in the wake of a financial scandal. Specifically, we point to the inherent ambiguity built into established accounting norms which become a key battleground in the fight for the preservation (or ritual destruction) of the target’s identity.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102720"},"PeriodicalIF":5.1,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000194/pdfft?md5=161ae456c26b4589a787b1eb41adebf4&pid=1-s2.0-S1045235424000194-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139744083","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 : 2024-02-03 DOI: 10.1016/j.cpa.2024.102721

Brendan Clerkin , Martin Quinn , Ciaran Connolly

引用次数: 0

Accounting artifacts and the reformation of a national healthcare system 会计工具与国家医疗系统改革

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-02-02 DOI: 10.1016/j.cpa.2024.102719

Abu Shiraz Rahaman, Dean Neu, Jeff Everett

{"title":"Accounting artifacts and the reformation of a national healthcare system","authors":"Abu Shiraz Rahaman, Dean Neu, Jeff Everett","doi":"10.1016/j.cpa.2024.102719","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102719","url":null,"abstract":"<div><p>This study examines the role of ‘accounting artifacts’ in the reformation of a country’s healthcare system. Focusing on a single hospital and four decades of policy reform in the African nation of Ghana, and starting from Pierre Bourdieu’s <em>Logic of Practice</em>, the study shows how different forms, constructions, and classifications of accounting information—or accounting artifacts—shape policy regimes and facilitate particular patterns of activity and interaction. The study demonstrates how these regimes and patterns, in conjunction with the embedded social memory or <em>habitus</em> of individual actors, in turn lead to the construction and use of new artifacts. Finally, the study highlights how hospital staff and patients use various tactics to work with and around these artifacts, resulting in at times unintended consequences and the need to pursue new policy directions. In so doing, the study furthers our understanding of why policy-reform processes in the field of healthcare are so often sequential, if not perpetual, in nature.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102719"},"PeriodicalIF":5.1,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000182/pdfft?md5=57f921d25b30584e0ed803f7ce0ff518&pid=1-s2.0-S1045235424000182-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139674908","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

Accounting and social mobilization: The counter accounts of the university student movement in Colombia 会计与社会动员：哥伦比亚大学生运动的反账户

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-28 DOI: 10.1016/j.cpa.2024.102703

Mauricio Gómez-Villegas, Danilo Ariza-Buenaventura

引用次数: 0

Giving sense to and making sense of OCI: When each component makes sense, but the whole does not 赋予开放式内部控制以意义并使其具有意义：当每个组成部分都有意义，但整体没有意义时

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-26 DOI: 10.1016/j.cpa.2024.102717

Sylvain Durocher , Claire-France Picard , Léa Dugal

{"title":"Giving sense to and making sense of OCI: When each component makes sense, but the whole does not","authors":"Sylvain Durocher , Claire-France Picard , Léa Dugal","doi":"10.1016/j.cpa.2024.102717","DOIUrl":"10.1016/j.cpa.2024.102717","url":null,"abstract":"<div><p>The increased prevalence of fair value initiated important changes in accounting standards, one of the most contentious being the appearance of other comprehensive income (OCI). Despite the importance of conceptual grounds for the legitimacy of the profession, OCI is not conceptually defined. Our study examines the process by which OCI was integrated into IFRS on an ad hoc basis, without clear conceptual grounds. Through a documentary analysis of 12 OCI-related standard-setting projects, we examine how the IASB gave sense to, and auditors made sense of, OCI, and how these consultation interactions have contributed to the consolidation of an ad hoc approach to OCI. Our study reveals that the construction of meaning of OCI was a restricted process where the IASB only attempted to give limited meaning to the use of specific OCI items while refraining from providing an understanding for its existence conceptually. We show that auditors, generally depicted as influential actors in the development of accounting standards, made limited attempts to make sense of both the existence and use of OCI. Ultimately, OCI-related standard-setting processes led auditors to tolerate the absence of conceptual principles for OCI and accommodate the standard setter’s ad hoc approach. This progressive accommodation is indicative of the power standard setters can exercise over constituencies within consultation processes, resulting in a paradoxical use of the conceptual framework to endorse ad hoc approaches in standard development. In the end, what our study makes evident regarding OCI is that, if each component makes sense, the whole does not.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102717"},"PeriodicalIF":5.1,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139583353","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

Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank 重新思考会计的 "纪律 "力量：对葡萄牙银行如何将会计学科知识转化为管理战略的福柯式解读

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-26 DOI: 10.1016/j.cpa.2024.102715

Rui Vieira , Keith Hoskin

{"title":"Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank","authors":"Rui Vieira , Keith Hoskin","doi":"10.1016/j.cpa.2024.102715","DOIUrl":"10.1016/j.cpa.2024.102715","url":null,"abstract":"<div><p>This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic is implicated in what goes on in the synchronic episodes so well studied in recent critical research into accounting, management and strategy. It then offers a reading of how a change initiative undertaken in a Portuguese bank, Iberian Bank, takes place at three levels of development and involving different sets of protagonists. It thereby seeks to open out, within accounting research, the kind of historically-informed research of ‘the present’ recommended within the strategy field by Robert Chia (2004).</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102715"},"PeriodicalIF":5.1,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000145/pdfft?md5=588a02b43550ca8f7e4f558c8d98efdf&pid=1-s2.0-S1045235424000145-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139583121","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

Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆ 专业机构和专业关闭战略：意大利中小型企业审计领域☆。

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-23 DOI: 10.1016/j.cpa.2024.102714

Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri, Raffaele Marcello

{"title":"Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆","authors":"Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri, Raffaele Marcello","doi":"10.1016/j.cpa.2024.102714","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102714","url":null,"abstract":"<div><p>Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.</p><p>This paper is based on interviews held with the presidents of the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and a selection of presidents of the local branches, as well as on several primary and secondary documentary sources. It combines ‘closure theory’ with a Bourdieusian approach, by interpreting the profession as a field in which various forms of capital are arranged and a habitus is consolidated at the level of individual professionals. This study shows the strategy followed by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili in the period 2009–2021, through the accumulation of symbolic and social capital and the production of objectified and then institutionalised cultural capital, to achieve a condition of professional closure.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102714"},"PeriodicalIF":5.1,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000133/pdfft?md5=469dcf72015b97ea76fa66e86e5f9b8c&pid=1-s2.0-S1045235424000133-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139548451","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