Accounting Auditing & Accountability Journal最新文献

{"title":"“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir","authors":"Ivo De Loo, P. Kamminga","doi":"10.1108/aaaj-07-2019-4061","DOIUrl":"https://doi.org/10.1108/aaaj-07-2019-4061","url":null,"abstract":"PurposeDuring choir rehearsals, a conductor continuously holds choir members accountable for what they do and how they sing. Hence, members are held accountable through action. This allows a conductor to emphasize his/her expertise and underline his/her authority. Choir members typically respond in certain ways when this is done, for instance by commenting on the feedback they receive or by trying to improve their singing. The interplay between these accounts, how they develop over time, and what they (do not) accomplish in terms of human relatedness are the focus of this study. We use Bauman's (1993) conceptualization of social space to investigate these issues.Design/methodology/approachBy providing reasons for their conduct and behaving in a certain way, a conductor and choir members, but also a choir's management, can alter their position in social space. Thereby, they solidify or change how they relate to other individuals in the choir. Bauman assumes that processes of social spacing require so-called “misunderstandings”. We examine seven misunderstandings that occurred in a particular rehearsal of a top-level amateur choir, analyzing their impact on human relatedness. Video analysis methods, interviews and photo-elicitation are the main research methods used.FindingsWe find both short-term and long-term effects of misunderstandings on human relatedness, and offer two extensions of Bauman's (1993) conception of social space. Firstly, we assert that there is a reflective side to processes of social spacing that needs to be taken into account when changes in human relatedness are discussed. Secondly, we find that the emotional impact of accountability on how individuals behave ought not to be underestimated, as this can have lasting effects on how people relate to one another.Originality/valueThis research makes two contributions to the extant literature. It is shown how accountability through action unfolds when people engage in leisurely activity, and how this affects the way they relate to one another – in sometimes unintentional and unpredictable ways. It also extends a well-known theoretical framework on social space that has seen little application in the accounting literature. This framework is adapted so that it may be used more fruitfully in future accounting studies.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90876844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Ambidextrous sustainability, organisational structure and performance in hybrid organisations","authors":"Joshua Maine, Emilia Florin Samuelsson, T. Uman","doi":"10.1108/aaaj-12-2019-4338","DOIUrl":"https://doi.org/10.1108/aaaj-12-2019-4338","url":null,"abstract":"PurposeDrawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.Design/methodology/approachThe study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.FindingsThe quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.Originality/valueThe study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76400444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Century plus journeys: using career crafting to explore the career success of pioneer women accountants","authors":"Mohini P. Vidwans, R. Whiting","doi":"10.1108/aaaj-01-2020-4367","DOIUrl":"https://doi.org/10.1108/aaaj-01-2020-4367","url":null,"abstract":"PurposeThe purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand.Design/methodology/approachA career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers.FindingsDespite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women.Originality/valueThis is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82149454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse","authors":"M. Safari, Eva E. Tsahuridu, Alan Lowe","doi":"10.1108/AAAJ-08-2020-4818","DOIUrl":"https://doi.org/10.1108/AAAJ-08-2020-4818","url":null,"abstract":"PurposeThe paper offers insights on the response of a Big4 firm to the COVID-19 crisis vis-à-vis moral considerations. More specifically, the authors draw on Bauman's (1990) “moral impulse” to explore how the interrelated tactics of distancing, effacement of the face and reduction of people to traits tend to weaken moral considerations and negatively influences decisions and actions.Design/methodology/approachThe authors adopt a qualitative approach that involves an interpretive textual analysis of the COVID-19 responses of a Big 4 accounting firm. Their study uses two vignettes in which they problematise aspects of the actions and ethico-social contribution of a Big4 firm in the heat of a global pandemic.FindingsThe findings reveal examples of effacement of the human face (depersonalization/dehumanization) and reduction of persons to traits, as well as excessive distancing between the “doing” actors and those individuals who bear the consequences of those actions. Revealing an opportunity lost, the authors’ vignettes indicate that the reduction to traits tactics led to dissembling and dehumanizing employees into resources that perform tasks that are “value-add” for the organisation, consonant with neoliberal ideologies.Research limitations/implicationsThe common limitations of qualitative approach apply to the current study for generalisability. The authors also rely heavily on publicly available information given the time frame they were faced with and their chosen research approach.Social implicationsDrawing on accounting delineation debates, the paper calls for societal dialogues for reshaping the “official” accounting of events.Originality/valueThe authors elaborate moral impulse through the interrelated tactics of distancing, effacement of the face and reduction to traits, during a crisis. Their study mobilises a moral evaluation through which they uncover documented responses by a Big4 firm during the COVID-19 crisis. The study shows how the norms of human action have been systematically cut off from the original moral habitat and subordinated, and evaluated according, to business standards.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83224358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?","authors":"Jonida Carungu, M. Molinari","doi":"10.1108/AAAJ-01-2020-4386","DOIUrl":"https://doi.org/10.1108/AAAJ-01-2020-4386","url":null,"abstract":"PurposeThis paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell'arte, an Italian form of improvisational theatre commenced in the 15th century.Design/methodology/approachThe authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.FindingsThis study shows the change of the accountant stereotype from the medieval age to the Renaissance. The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century's Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, “family-oriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.Originality/valueThis study engages with accounting history literature accountants' stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype connotations in the 14th century.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85575075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dynamic accountability and the role of risk reporting during a global pandemic","authors":"Chiara Crovini, Stefan Schaper, Lorenzo Simoni","doi":"10.1108/AAAJ-08-2020-4793","DOIUrl":"https://doi.org/10.1108/AAAJ-08-2020-4793","url":null,"abstract":"Purpose: This article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic. Design/methodology/approach: This conceptual paper seeks to foster the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronavirus disease 2019 (COVID-19) pandemic and stakeholder information needs in this context. The authors draw upon neo-Durkheimian institutional and legitimacy theories and elements of the accounting and risk management literature to discuss the challenges that the pandemic poses to risk recognition and assessment and the subsequent disclosure decision of risk information. Findings: Risk reporting has its roots in risk recognition and assessment. To live up to their accountability in these times of uncertainty, organisations need to address their stakeholders' new and changing information needs. Ad hoc disclosures and linking risk management and reporting to their business models (BM) would improve the risk recognition and assessment practices and the meaningfulness of the disclosed information. Hence, we provide some examples and discuss potential avenues to address these challenges and adapt risk reporting accordingly. Originality/value: This conceptual paper contributes to the risk reporting and accountability research fields. Previous studies on communication during a crisis have focused on sustainability reporting. Thus, this study contributes to that literature by considering the role of risk reporting in times of an unexpected large-scale global crisis, such as the COVID-19 pandemic, and by highlighting possibilities for moving risk reporting towards becoming more accountability based. © 2021, Emerald Publishing Limited.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85235130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon","authors":"C. Patel, Graeme Harrison","doi":"10.1108/AAAJ-03-2021-5198","DOIUrl":"https://doi.org/10.1108/AAAJ-03-2021-5198","url":null,"abstract":"PurposeThis paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.Design/methodology/approachThe paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.FindingsMcKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.Originality/valueThe paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82864246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army","authors":"Vassili Joannides De Lautour, Z. Hoque, D. Wickramasinghe","doi":"10.1108/AAAJ-08-2013-1450","DOIUrl":"https://doi.org/10.1108/AAAJ-08-2013-1450","url":null,"abstract":"PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.Design/methodology/approachThe study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.FindingsThe conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.Research limitations/implicationsThe authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.Originality/valueThis study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87303890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic","authors":"S. Sian, S. Smyth","doi":"10.1108/AAAJ-08-2020-4860","DOIUrl":"https://doi.org/10.1108/AAAJ-08-2020-4860","url":null,"abstract":"PurposeThe aim of this paper is to examine the changed nature of public accountability during a supreme emergency and explore how legal and auditing mechanisms have come to the fore, concluding that misappropriation of public monies is not an inevitable outcome.Design/methodology/approachThe paper explores an illustrative example, the UK government's procurement of personal protective equipment during the early stages of the Covid-19 pandemic.FindingsIn circumstances of a supreme emergency where parliamentary scrutiny and competitive contract tendering are suspended, other forms of public accountability come to the fore, with civil society actors becoming more evident.Research limitations/implicationsThe paper relies on illustrative examples based on the Westminster model of government. The study advanced the notion of deferred accountability and identifies areas for further study, potentially in different jurisdictions.Social implicationsThe paper highlights the need for a variety of active and engaged civil society actors.Originality/valueThe paper contributes an empirical case to how an account of government behaviour is established. The paper also contributes to a deeper understanding of the nature and role of legal and government audit accountability mechanisms.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84226286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam","authors":"Lan Anh Nguyen, Steven Dellaportas, G. Vesty, V. Pham, Lilibeth Jandug, Eva E. Tsahuridu","doi":"10.1108/AAAJ-05-2020-4573","DOIUrl":"https://doi.org/10.1108/AAAJ-05-2020-4573","url":null,"abstract":"PurposeThis research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.Design/methodology/approachThe study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.FindingsThe findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.Research limitations/implicationsThe code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.Originality/valueOrganisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2021-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78068761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}