Accounting Auditing & Accountability Journal最新文献

{"title":"Restor(y)ing commitment to a failing organization: how narratives and forecasts mitigate anxiety","authors":"Maxence Postaire, François-Régis Puyou","doi":"10.1108/aaaj-03-2021-5204","DOIUrl":"https://doi.org/10.1108/aaaj-03-2021-5204","url":null,"abstract":"Purpose This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety. Design/methodology/approach Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings. Findings This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization. Originality/value This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135825605","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":"<i>AAAJ</i> Literature and Insights 36.5 Editorial","authors":"Steve Evans","doi":"10.1108/aaaj-06-2023-195","DOIUrl":"https://doi.org/10.1108/aaaj-06-2023-195","url":null,"abstract":"Walk on by? This issue features two compelling creative pieces. One deals with the potential difficulties of personal life in the world of accounting. The other takes a global view in addressing the United Nation’s Sustainable Development Goals. These might seem like very dissimilar topics, but both are pertinent to the immediate concerns of accounting as a discipline that can and should enable key concerns about the wellbeing of the planet and its inhabitants to be raised. One of the critical aspects of a person’s success is how each of us faces the day at its very beginning. What do we feel about our own attitudes and abilities when we wake? Are there tasks ahead that we will embrace, or do they seem to pose challenges we fear we might not be able to overcome? It’s possible to do both; in effect, to willingly embrace the difficult. Easy or hard, welcome or unappealing, personal or work-related, these things all help to define us. In fact, each obstacle can offer a new kind of self-awareness as we rise to the occasion. Such selfreflection does not lock us in to a single sense of our abilities but reinforces a feeling of evolution, of growth yet to come. This is something that Jana ına Dourado stresses in the creative contribution “Mourning”, which speaks of surmounting such hurdles and of the capacity for personal re-invention. Many management accounting students learn to do this over and over; by themselves and also with the help of peers and mentors. The wide-ranging nature of internationally focused aims is laid before us in Radiah Othman’s piece, “Fraud Mitigation: A hope for United Nation’s Sustainable Development Goals (SDGs) 2030”. On the one hand, the poem offers a mixture of noble aspirations for greater equity, with a strong accent on human need and, on the other, it expresses profound concerns about the impact of fraud that would deny the achievement of those. These SDGs might seem to pose a huge and overwhelming field of problematic matters involving an overload of players and competing interests. As they say, however, one should still set targets, start with small steps that can be accomplished, identify who can take positive action to achieve them, measure the outcomes, learn from the results and repeat the process. Sounds to me like management accounting fits nicely there. Let’s take an example of dealingwith information.Many of usknowhow tempting chocolate can be. Perhaps fewof us know that huge numbers of children are exploited inwhat amounts to trafficking and slave labour in Côte d’Ivoire and Ghana, principally in the production of cocoa, where almost 60% of it is produced (Ungoed-Thomas, Online 2022). Even fewer might know that these two countries have the world’s highest rates of deforestation; again, in order to meet the demand for agricultural production, including cocoa (Asiedu, Online 2019). Who operates and profits most from the chocolate industry? It’s a handful of corporations in the more developed world, including Ne","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135287082","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":"<i>AAAJ</i> Literature and Insights 36.3 Editorial","authors":"Steve Evans","doi":"10.1108/aaaj-03-2023-193","DOIUrl":"https://doi.org/10.1108/aaaj-03-2023-193","url":null,"abstract":"","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136170357","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":"<i>AAAJ</i> Literature and Insights 36.2 Editorial","authors":"Steve Evans","doi":"10.1108/aaaj-02-2023-184","DOIUrl":"https://doi.org/10.1108/aaaj-02-2023-184","url":null,"abstract":"","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135822679","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":"<i>AAAJ</i> Literature and Insights 36.1 Editorial","authors":"Steve Evans","doi":"10.1108/aaaj-01-2023-181","DOIUrl":"https://doi.org/10.1108/aaaj-01-2023-181","url":null,"abstract":"","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136267526","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":"How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?","authors":"S. Kuruppu, D. Dissanayake, C. de Villiers","doi":"10.1108/aaaj-10-2020-4972","DOIUrl":"https://doi.org/10.1108/aaaj-10-2020-4972","url":null,"abstract":"PurposeThe purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.Design/methodology/approachAn in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.FindingsAn empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.Research limitations/implicationsA novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.Practical implicationsExamples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.Originality/valueThis research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2022-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90094229","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":"Tackling the integration challenge between environmental strategy and environmental management accounting","authors":"N. Gunarathne, Ki‐Hoon Lee, Pubudu K. Hitigala Kaluarachchilage","doi":"10.1108/aaaj-03-2020-4452","DOIUrl":"https://doi.org/10.1108/aaaj-03-2020-4452","url":null,"abstract":"PurposeThe research debate on the direct relationship between environmental strategy and environmental management accounting (EMA) is quite popular; however, integration challenges between these two factors still persist at the firm level. This paper seeks to adopt the contingency theory perspective to examine how EMA implementation varies across organizations with different intensity levels of environmental management strategy implementation (i.e. environmental management maturity, EMM).Design/methodology/approachThe paper uses a web-based survey, designed and administered to public listed companies and members of three industry chambers in Sri Lanka.FindingsThis study finds that EMA implementation is significantly different among organizations at varying EMM stages. Further, it is observed that organizations at higher stages of EMM use significantly greater domain-based EMA tools and EMA for functional purposes. Therefore, the results show that when organizations progress from reactive to proactive environmental strategies, the EMA evolves to encapsulate and diversify to deal with more-sophisticated environmental management activities.Originality/valueThis is the first study to provide cross-sectional evidence on the relationship between the application of EMA tools and functional uses and the intensity of the environmental strategy pursuance (or EMM). It also proposes a multi-item comprehensive measurement tool for EMA implementation.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85871888","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":"Accounting for the Nazi Aryanisation of German banks","authors":"E. Twyford, W. Funnell","doi":"10.1108/aaaj-07-2020-4675","DOIUrl":"https://doi.org/10.1108/aaaj-07-2020-4675","url":null,"abstract":"PurposeThis study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation policy to eliminate Jews from German business as a prelude to their annihilation.Design/methodology/approachThis study uses a close-reading method that draws upon a wide range of primary and secondary sources. The study is informed by Giorgio Agamben's theorisations on the state of exception and the duality of the example and exception.FindingsThe successful implementation of the Nazis' corporative economic model necessitated the cooperation of Aryan businesses to instrumentalise the financially exploitative process of Aryanisation. Accounting was part of the Nazi-Deutsch rhetoric used to disguise expropriation of Jewish businesses and other assets and, thereby, facilitate the eradication of the financial bios of Jews who owned German banks. Unknown to the Nazi authorities, Deutsche Bank, while a significant medium for Aryanisation, sought to ameliorate the long-term effects on Jewish owners, thereby recognising that not all those within Nazi Germany were fully committed disciples of Nazism.Research limitations/implicationsThe findings of this study identify how accounting practices were part of a Nazi policy designed to eliminate Jews from the German economy. The use of accounting as a form of “Nazi-Deutsch” functioned to disguise Aryanisations. The importance of these contributions of accounting practices calls for further research into the role of business and accounting in the attempted eradication of people.Originality/valueThe paper is the first to consider the process of Aryanisation in Nazi Germany (1933–1945) as a specific historiographical subject. Presented through the examination of the Aryanisation actions of Deutsche Bank, this study demonstrates the tension between Nazi ideology, the capitalist model and the culpability of accounting practices as a means to reinterpret morality to create the exception that allowed the Nazis to effectively remove all legal protections for Jews.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87880991","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 stereotype of accountants: using a personality approach to assess the perspectives of laypeople","authors":"Fernanda Leão, Delfina Gomes","doi":"10.1108/aaaj-12-2019-4294","DOIUrl":"https://doi.org/10.1108/aaaj-12-2019-4294","url":null,"abstract":"Purpose In the context of Portugal, this study examines the stereotypes of accountants held by laypeople and how they are influenced by financial crises and accounting scandals.Design/methodology/approach To better understand the social images of accountants, the authors adopt a structural approach based on the big five model (BFM) of personality. The authors test this approach on a Portuguese community sample (N = 727) using a questionnaire survey. The results are analyzed considering the socioanalytic theory.Findings The results suggest the existence of a stereotype dominated by features of conscientiousness, which is related to the superior performance of work tasks across job types. This feature comprises the core characteristics of the traditional accountant stereotype, which survives in a context challenged by financial scandals and crises. The findings highlight the social acceptance of accountants as an occupational group but do not suggest the possibility of accountants benefiting from the highest levels of social status when considered in relation to the traditional accountant stereotype.Originality/value By combining the BFM and the socioanalytic theory, this study provides a unique theoretical approach to better understand the social images of accountants. The findings demonstrate the suitability of using the BFM to study the social perceptions of accountants. They also indicate a paradox based on the survival of the traditional stereotype. This stereotype appears to be resistant to scandals and financial crisis, instead of being impaired, giving rise to another prototype with concerns about integrity.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78551982","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":"Emerging from the shadow of the Soviet Union: the case of the accountancy field in Latvia","authors":"A. Praulins, Crawford Spence, G. Voulgaris","doi":"10.1108/aaaj-08-2020-4799","DOIUrl":"https://doi.org/10.1108/aaaj-08-2020-4799","url":null,"abstract":"PurposeThis paper aims to explore the structure of the accounting field in a post-Soviet context – Latvia. This study also aims to generate insights into the extent to which professionalization processes are shaped by national particularities and to demonstrate how self-styled professional fields change over time.Design/methodology/approachDrawing from the relational sociology of Pierre Bourdieu and drawing on 83 interviews, the paper highlights the forms of capital (cultural and social primarily) that help define what constitutes appropriate conduct for successful career progression in the accounting field.FindingsThe values ascribed to forms of capital that structure the Latvian accounting field fluctuate across time and space. This suggests that the structure of professional fields – as understood by the structuring properties of different forms of capital – is variable and fluid. Additionally, fields themselves can become more or less desirable over time to those who possess certain forms of capital.Research limitations/implicationsAlthough the results may be specific to one national accounting field, the idiosyncrasies constitute the contribution of the paper, showing that the form and structure of accounting fields vary in accordance with national particularities. Overall, the paper highlights the importance of fit between habitus and field and of adjustment to the surrounding rules of the game in professional contexts.Originality/valueThe findings are important for understanding the form that an accounting field can take in an emerging economy that has fully embraced neoliberalism while maintaining strong residues of the Soviet system. The findings are also relevant for understanding the dynamics of change more broadly in self-styled professional fields.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":null,"pages":null},"PeriodicalIF":4.2,"publicationDate":"2022-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77511529","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}