Critical Perspectives on Accounting最新文献_第9页

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

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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

The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism 税收国家的历史和未来:超越新自由主义的新财政政治的可能性

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102596

Ben Spies-Butcher , Gareth Bryant

{"title":"The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism","authors":"Ben Spies-Butcher , Gareth Bryant","doi":"10.1016/j.cpa.2023.102596","DOIUrl":"10.1016/j.cpa.2023.102596","url":null,"abstract":"<div><p>Neoliberalism is marked by fiscal austerity. Yet, in response to the COVID-19 crisis states again, briefly, began to exercise fiscal discretion. We reflect on the potential for a more enduring shift in fiscal politics beyond neoliberalism by placing recent developments in the historical context of the ‘tax state’. We make two claims. First, we argue that different phases of capitalism are reflected in, and can be understood through, changes in fiscal accounting practices that demarcate public and private, and mark turning points for the role of the state within capitalism. Charting the unravelling of the Keynesian welfare state, we propose a fiscal understanding of neoliberalism in which asymmetric applications of capital accounting practices facilitated the financialisation of the state. Second, we argue democratic pressures are giving rise to forms of ‘fiscal hybridity’ that reassert accounting symmetries between public and private wealth to potentially create ‘fiscal space'. We examine how the fiscal actions taken by states in response to COVID-19 express hybridity, reflecting contestation over neoliberal policy models that was emerging prior to the pandemic, as fiscal politics shifts the state’s focus to its role as creditor, underwriter and investor.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102596"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000473/pdfft?md5=5241d012d320124b49d264efec57e1de&pid=1-s2.0-S1045235423000473-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44639176","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 building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office 是 "耻辱之楼 "还是 "媒体审判"？媒体对毕马威荷兰总部的诬陷

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102676

Dominic Detzen

引用次数: 0

Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany 非审计服务失败是否损害了审计师的声誉?德国毕马威咨询服务丑闻分析

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102550

Christian Friedrich, Reiner Quick

{"title":"Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany","authors":"Christian Friedrich, Reiner Quick","doi":"10.1016/j.cpa.2022.102550","DOIUrl":"10.1016/j.cpa.2022.102550","url":null,"abstract":"<div><p><span>Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to understand whether potentially marginalized actors that auditors are meant to protect (e.g., the general public) bear adverse consequences from non-audit failures. Low litigation settings, such as Germany, are of particular interest in this context because they rely on reputation risks to motivate Big Four auditors to provide high-quality services. Accordingly, we analyze two events of observable non-audit service deficiencies of KPMG Germany. We first use an event study and show that KPMG’s audit clients suffer negative capital market reactions after the NAS failure events. We then ask whether KPMG, having caused the events, also faces adverse consequences. Moreover, we explore theoretical mechanisms behind the observed capital market reactions. Using the Eisenhardt Method, we deeply engage with extensive quantitative data sets and explore auditor switches, audit </span>pricing, and clients’ earnings management. The analyses do not reveal significant negative consequences for KPMG. Earnings management data provides some limited indication that KPMG allows clients more opportunistic accounting choices. Overall, our analysis suggests that reputation may be insufficient to discipline Big Four auditors from acting opportunistically at the cost of less powerful actors in low litigation settings.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102550"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44378480","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: 1

Democratizing academic research with Artificial Intelligence: The misleading case of language 人工智能学术研究民主化：语言的误导性案例

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102687

Alessandro Ghio

引用次数: 0

The COVID-19 crisis and massive public debts: What should we expect? 新冠肺炎危机和巨额公共债务：我们应该期待什么？

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102417

Christine Gilbert , Henri Guénin

{"title":"The COVID-19 crisis and massive public debts: What should we expect?","authors":"Christine Gilbert , Henri Guénin","doi":"10.1016/j.cpa.2022.102417","DOIUrl":"10.1016/j.cpa.2022.102417","url":null,"abstract":"<div><p>As our lives were suddenly transformed with the advent of the COVID-19 pandemic, governments had to act quickly to protect their populations, both in terms of health and economy. While we have seen states massively support civil society through social measures, one wonders what legacy this will leave, especially concerning the current dominant ideology of neoliberalism. In this essay, we want to contribute to this reflection by focusing on the phenomenon of public debts, since they are reaching record levels because of the COVID-19 crisis. We argue that massive public debts are, in fact, central and vital to neoliberalism and that state interventions (and central bank use of quantitative easing) that we have witnessed recently are in accordance with usual neoliberal practices and thus do not necessarily constitute a departure from the latter. We propose avenues of research to better understand public debt as a mechanism for redistributing wealth from the bottom to the top, which has thus far been understudied in the critical accounting literature, while opening avenues for political action related to the subject of this essay.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102417"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235422000028/pdfft?md5=e675f43ee8bbe05a6171a93e3564bceb&pid=1-s2.0-S1045235422000028-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42362817","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: 4

Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet 在社团主义的过去和全球化的未来之间:阿根廷的会计职业和社会资产负债表

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102626

Carlos Ramirez, Adrián Zicari

{"title":"Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet","authors":"Carlos Ramirez, Adrián Zicari","doi":"10.1016/j.cpa.2023.102626","DOIUrl":"10.1016/j.cpa.2023.102626","url":null,"abstract":"<div><p>Sustainability has become a global trend to which Argentina is no stranger. This trend is materialised, among other things, in the surge of the social balance sheet (SBS). In this article, based on the theory of the “system of professions” developed by Abbott (1988), we will try to understand how the Argentinean accounting profession has tried to extend its jurisdiction to the preparation and verification of social balance sheets. We will see how, despite its intellectual, academic and political actions, the Argentinean accounting profession has not succeeded in expanding its jurisdiction to the SBS. Thus, attempts to legislate the preparation and verification of the SBS have not always been successful. Although many Argentinean firms prepare an SBS, very few use the SBS model proposed by this profession or have their SBS verified by accountants.</p><p>The background of our analysis is the evolution of the power structure in Argentina, illustrating the tension between a profession originally organised in a corporatist way, which was inherited from a former economic model, and the new global trends, which are linked to the expansion of financial markets and the rise of sustainability. This structural change creates difficulties for the profession that will ultimately impede its expansionist purpose. We use this case to illustrate certain limitations of the Abbottian approach when it is applied to a context outside the Anglo-Saxon world.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102626"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48299888","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: 1