Critical Perspectives on Accounting最新文献_第8页

Against new humanitarian management: Prefigurative accounting in the humanitarian field 反对新的人道主义管理：人道主义领域的预示性会计

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-23 DOI: 10.1016/j.cpa.2024.102718

Bruno Cazenave , Jeremy Morales

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引用次数: 0

Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting 人权会计：欧盟上市公司报告中的尽职调查证据

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-20 DOI: 10.1016/j.cpa.2024.102716

Michael Rogerson , Francesco Scarpa , Annie Snelson-Powell

{"title":"Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting","authors":"Michael Rogerson , Francesco Scarpa , Annie Snelson-Powell","doi":"10.1016/j.cpa.2024.102716","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102716","url":null,"abstract":"<div><p>This paper investigates the extent and the strategies of human rights due diligence (HRDD) disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time when institutional expectations to conduct HRDD are building, allowing us to assess firms’ readiness for emerging and forthcoming legally binding regulation in the EU. To analyse corporate disclosures, we develop a scoring tool based on the United Nations’ Guiding Principles on Business and Human Rights (UNGPs). We interpret our findings building on Oliver’s (1991) theoretical framework of firms’ strategic responses to institutional pressures, as adopted in the context of social and environmental accounting and integrated with concepts from the literature on substantive and symbolic disclosure approaches. Our contributions advance the understanding of the ways that firms are engaging with the HRDD issue and the state or level of their engagement. We reveal three key HRDD disclosure strategies: dismissal, concealment, and compliance. The presence of the dismissal category is particularly significant, implying weak engagement with HRDD for many firms in our sample. Furthermore, we find that while many firms have a talk-orientation, where they communicate a commitment to protect human rights, the extent to which disclosures are action-oriented and detail the key practice of HRDD is significantly neglected. Important implications also follow for policymakers as our results can enhance the capability of new regulation to better enforce a strategic engagement outcome.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102716"},"PeriodicalIF":5.1,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000157/pdfft?md5=ab7740c2cd017700a7e06c51528f0bd7&pid=1-s2.0-S1045235424000157-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139505557","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

A critical review of AI in accounting education: Threat and opportunity 人工智能在会计教育中的应用评述：威胁与机遇

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-18 DOI: 10.1016/j.cpa.2024.102711

Joan Ballantine , Gordon Boyce , Greg Stoner

{"title":"A critical review of AI in accounting education: Threat and opportunity","authors":"Joan Ballantine , Gordon Boyce , Greg Stoner","doi":"10.1016/j.cpa.2024.102711","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102711","url":null,"abstract":"<div><p>In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in the long term. Developments in AI have, we suggest, created a ‘change-inducing crisis’, presenting a unique opportunity for accounting academics to address the uncritical and problematic functionalist view of the discipline and the technical reductionism of accounting. Our arguments represent a call for action to embrace AI in learning and teaching practices in a way that brings about a renewed focus on the human dimension of accounting, incorporating broader social and critical perspectives, thereby addressing longstanding calls for change in AE to move beyond the technical, managerial, and financial focus (core of the AE curriculum) that has dominated the discipline for many decades. Accounting academics have a fundamental role to play in recognising the nature of the threats and the associated challenge of AI and to seize the opportunities available in ways that bring both critique and <em>being critical</em> to the fore. However, to bring about the sort of change we argue for in this essay, the accounting academy has to lead to ‘take education back from the market’ and provide the impetus that can make accounting education more relevant to our students <em>and</em> the needs of contemporary society.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102711"},"PeriodicalIF":5.1,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000108/pdfft?md5=842ec6fe52473c567ab7d893e9d5a052&pid=1-s2.0-S1045235424000108-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139494214","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

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 : 2024-01-17 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":"2024-01-17","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

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 : 2024-01-12 DOI: 10.1016/j.cpa.2024.102702

Tsygankov Kim Yuryevich

引用次数: 0

Wealth taxes and the post-COVID future of the state 财富税和新冠疫情后国家的未来

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102431

Jane Andrew , Max Baker , Christine Cooper , Jonathan Tweedie

{"title":"Wealth taxes and the post-COVID future of the state","authors":"Jane Andrew , Max Baker , Christine Cooper , Jonathan Tweedie","doi":"10.1016/j.cpa.2022.102431","DOIUrl":"10.1016/j.cpa.2022.102431","url":null,"abstract":"<div><p>Over the last 30 years, <em>Critical Perspectives on Accounting</em> has published work placing tax as the central object of study. While this literature offers insights into the social, economic, environmental, and political importance of corporate tax, few focus on the individual. In placing the individual at the centre of this essay, we argue for a wealth tax targeting the super-rich to restore equality, decency, and the social contract. While there has been much discussion of wealth taxes, building popular support for a tax on the rich is extraordinarily difficult. Here we make the case for a tax on wealth, drawing on both <em>consequentialist</em> and <em>non-consequentialist</em> notions of justice, suggesting that a wealth tax may offer a crucial antidote to the social inequalities that have intensified as a result of COVID-19. At the very least, a wealth tax needs to be considered as a means to recalibrate the financial gains made by a handful of individuals during the pandemic. If the state is to be an effective actor in the post-COVID future, we must build on the empirical evidence around us to make the case that sustained public wealth will always be essential to our collective survival.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102431"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235422000168/pdfft?md5=1484e3e84249760467ee8452c10dcaeb&pid=1-s2.0-S1045235422000168-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44298769","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: 10

The roles of accounting in the racial organization of work 会计在种族工作组织中的作用

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102661

Driver Ferney Ramírez-Henao , Alejandro Sánchez-Guevara

{"title":"The roles of accounting in the racial organization of work","authors":"Driver Ferney Ramírez-Henao , Alejandro Sánchez-Guevara","doi":"10.1016/j.cpa.2023.102661","DOIUrl":"10.1016/j.cpa.2023.102661","url":null,"abstract":"<div><p>This paper analyzes the links between accounting, race, and labor control from a critical perspective. For this purpose, a decolonial perspective is adopted. In particular, the colonial matrix of power is used to analyze a case of labor precarization in a sugar mill in the geographic valley of the Cauca River in Colombia. The study assumes that the precarization of individuals/peoples in contexts with a colonial legacy is fundamentally associated to classification/hierarchization processes based on race, knowledge, being, and territory (Quijano, 2000; Walsh, 2008; Segato, 2014). This paper contributes to a better understanding of the role of accounting in labor precarization in environments with a colonial legacy, showing that, unlike previous literature has proposed, accounting exercises multiple roles in the same organizational time and space, with these roles not necessarily being subordinated to whether the geopolitical realities of the Global South or the Global North are analyzed. Considering the case analyzed, when accounting wishes to control the labor of salaried and non-racialized people, it predominantly exercises its constitutive and transformative role in order to make labor more efficient-profitable, while at the same time it can exercise a reproductive and representative role by (re)creating over-exploitation mechanisms on non-salaried and racialized people to maintain an unequal-racist-discriminatory social order.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102661"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S104523542300117X/pdfft?md5=423e4eb1af2a077a1fec4c7ce86e5688&pid=1-s2.0-S104523542300117X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44602039","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

Interpreting an escape from an eviction trap as a social account: A Gramscian reading of a credit union’s policies in support of social housing tenants 将逃离驱逐陷阱解读为社会账户:对信用合作社支持社会住房租户政策的葛兰西式解读

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102582

Bill Lee, Liam Carlisle

引用次数: 0

Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market 中国的会计与国策：有效政府而非高效市场的权责发生制会计

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102419

Eagle Zhang

{"title":"Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market","authors":"Eagle Zhang","doi":"10.1016/j.cpa.2022.102419","DOIUrl":"https://doi.org/10.1016/j.cpa.2022.102419","url":null,"abstract":"<div><p><span>This paper explores the governmental rationales underlying China’s recent decision to adopt accrual accounting<span> in its public sector. It aims to illustrate an extended role of accrual accounting in facilitating a relationship between the state and its market. Whilst neoliberal ideas of efficiency are seen to weaken state institutions under the logic of the market - with the widespread adoption of accrual accounting in public sectors being a model case, such rationalities have, on the contrary, been deployed to refine an understanding of a stronger state in China. Rather than being a mere effect of ideological reception around the idea of market efficiency<span>, accrual accounting methods have been used to support particular possibilities for statecraft and government in China. Here, accounting offers a mechanism through which the Chinese state can strengthen governing efficiency, overcoming its major institutional weakness: the enduring conflict between political centralisation and effective local-level governance. Attesting to the diverse rather than monolithic conditions and processes of global </span></span></span>NPM accounting reform, this paper highlights the power of accounting in facilitating the state’s different enactment of neoliberal ideas and governmental technologies, as shown in both China and beyond.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102419"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139434251","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

Inclusive capitalism as accounting ideology: The case of integrated reporting 作为会计意识形态的包容性资本主义：以综合报告为例

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102482

Dale Tweedie

{"title":"Inclusive capitalism as accounting ideology: The case of integrated reporting","authors":"Dale Tweedie","doi":"10.1016/j.cpa.2022.102482","DOIUrl":"10.1016/j.cpa.2022.102482","url":null,"abstract":"<div><p>From 2014 the International Integrated Reporting Council (IIRC) joined global accounting and business leaders to advocate a more ‘inclusive capitalism’ and claim Integrating Reporting (IR) enables this goal. Yet what inclusive capitalism means, and how IR might help achieve this goal, remains unclear. This paper interrogates the IIRC’s inclusive capitalism campaign at two levels. First, qua <em>reporting framework</em>, the paper asks to what extent the IR Framework can enable more inclusive societies, thereby assessing a novel purpose for nonfinancial reporting. Second, qua <em>accounting institution</em><span>, the paper interrogates the IIRC’s ideology of inclusive capitalism as a distinctive case of a mainstream accounting organisation overtly criticising the present economic system and legitimating an alternative. The paper’s methodology is critical genealogy, which interrogates the IIRC’s inclusive capitalism ideal by reconstructing this concept’s history and which interests it serves. Drawing also on Boltanski and Chiapello, and Richard Sennett, the paper argues that the IR Framework and IIRC paradoxically mobilise precisely those reporting and normative principles inclusive capitalism purports to challenge. The findings extend nonfinancial reporting research by clarifying the political implications of core principles of the IR Framework. The paper also extends research into accounting’s ideological relation to capitalism by analysing how the IIRC </span><em>adapts</em> capitalism’s legitimating norms without proposing substantive reform. This more dynamic perspective highlights how critical scholars need to not only scrutinise accounting’s role in deep economic structures, but also in the more rapid <em>transitions</em> in capitalism’s ideologies that the IIRC’s inclusive capitalism campaign brings to light.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102482"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46246695","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: 4