Accounting Auditing & Accountability Journal最新文献

{"title":"Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift","authors":"Giulia Achilli, Cristiano Busco, E. Giovannoni","doi":"10.1108/aaaj-12-2019-4360","DOIUrl":"https://doi.org/10.1108/aaaj-12-2019-4360","url":null,"abstract":"PurposeThe paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of accountability” within which the accountable self constructs itself as such and investigates how different accounts of the self are drawn upon in the making of this space, both defining and transcending it.Design/methodology/approachThe paper relies upon archival material concerning accounting and accountability practices about the project for building the altar of St. Ignatius in the Church of Gesù, Rome, Italy (1691–1706). This study examines calculative and narrative accounts about the project from the perspective of the superintendent, who was the sole person accountable for the building works.FindingsWhereas calculative accounts enabled the self to account for actions within the specific space of accountability of the project, narrative accounts opened up this space, providing for a testimony of actions and a gift of accountability towards future indefinite others. This process was prompted by the spirituality of the self and the narcissistic gratification of fulfilling this spirituality.Originality/valueThe paper adds to the literature on the accountable self and to theological perspectives into accountability. This study suggests exploring how different accounts of the self engage with each other through testimony, gift, narcissism and spirituality in the construction of the accountable self, providing for a “transcendent” space of accountability. This research also adds to studies on narrative accounts by showing that they are drawn upon alongside calculative accounts in the construction of the transcendent, accountable self.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"8 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90022500","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":"Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis","authors":"Silvana Secinaro, F. Dal Mas, V. Brescia, D. Calandra","doi":"10.1108/aaaj-10-2020-4987","DOIUrl":"https://doi.org/10.1108/aaaj-10-2020-4987","url":null,"abstract":"PurposeThis study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.Design/methodology/approachThe data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.FindingsThis study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.Originality/valueThis study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"88 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74813609","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":"Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic","authors":"A. Lazzini, S. Lazzini, Federica Balluchi, Marco Mazza","doi":"10.1108/AAAJ-08-2020-4786","DOIUrl":"https://doi.org/10.1108/AAAJ-08-2020-4786","url":null,"abstract":"PurposeThis paper aims to expand the emerging literature on COVID-19 and the financial markets by searching for a relationship between the uncertainty of the first phase of the COVID-19 pandemic experienced through social media and the extreme volatility of the Italian stock market.Design/methodology/approachThe authors analyze the relationship between social media and stock market trends during the first phase of the COVID-19 pandemic through the lens of social theory and Baudrillard's simulacra and hyperreality theory. The authors conducted the data analysis in two phases: the emotional and Granger correlation analysis by using the KPI6 software to analyze 3,275,588 tweets for the predominant emotion on each day and observe its relationship with the stock market.FindingsThe research results show a significant Granger causality relation between tweets on a particular day and the closing price of the FTSE MIB during the first phase of the COVID-19 epidemic. The results highlight a strong relationship between social media hyperreality and the real world. The study confirms the role of social media in predicting stock market volatility.Research limitations/implicationsThe findings have theoretical and practical implications as they reveal the relevance of social media in our society and its relationship with businesses and economies. In an emergency, social media, as an expression of users' feelings and emotions, can generate a state of hyperreality that is strong correlated with reality. Since social media allows users to publish and share messages without any filter and mediation, the hyperreality generated is affected by highly subjective elements.Originality/valueThis research is different from the previous ones on the same topic because unlike previous studies, conducted under normal or simulated scenarios, this study is focused on the first phase of an unpredictable and unforeseen emergency event: the COVID-19 pandemic. This research adopts a multidisciplinary approach and integrates previous studies on the economic and financial effects generated by social media by applying well-known theories to a new and unexplored context. The study reveals the significant impact generated by social media on stock markets during a global pandemic.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"3 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74334650","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, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization","authors":"A. Rautiainen, Toni Mättö, Kari Sippola, J. Pellinen","doi":"10.1108/aaaj-12-2019-4313","DOIUrl":"https://doi.org/10.1108/aaaj-12-2019-4313","url":null,"abstract":"PurposeThis article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.Design/methodology/approachIn contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.FindingsThe use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accounting techniques. These negative emotions aggregated into incompatible professional-level institutional logics, which contributed to the lack of hybridization between such logics. The authors highlight the importance of the cognitive microfoundations, that is, the individual-level interpretations and emotional responses, in the analysis of conflicting institutional logics.Practical implicationsManagerial attention needs to be directed to accounting practices perceived as frustrating or threatening, a perception that can prevent the use of accounting techniques in the creation of professional hybrids. The Finnish basic health care context involves inconsistent political decision-making, multiple tasks, three institutional logics and individual interpretations and emotions in various decision-making situations.Originality/valueThis study develops microfoundational accounting research by illustrating how individual-level cognitive microfoundations such as dissatisfaction with budgeting, aggregate into professional-level institutional logics, and in our case, prevent professional hybridization in a basic health care setting characterized by conflict and three separate institutional logics.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"20 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87816210","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":"Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms","authors":"Jinhua Chen, Graeme Harrison, Lu Jiao","doi":"10.1108/aaaj-03-2020-4468","DOIUrl":"https://doi.org/10.1108/aaaj-03-2020-4468","url":null,"abstract":"PurposeThis paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model.Design/methodology/approachA case study was conducted in the New South Wales Settlement Partnership comprising 23 NFP organizations providing settlement services for migrants and humanitarian entrants. Multiple data sources included semi-structured interviews, proprietary and publicly available documents and observation.FindingsThe paper demonstrates (1) the usefulness of a strength-based approach that the lead organization adopts in enacting lateral accountability mechanisms, which enables a balance between unity and diversity in the partnership; and (2) the capability of the lead organization governance model to address the unity–diversity tension.Research limitations/implicationsThe paper (1) identifies the importance of a strength-based approach in implementing lateral accountability mechanisms to address the unity–diversity tension; and (2) challenges prior research that advocates the network administrative organization governance model in addressing the tension.Practical implicationsFor practice, the paper identifies a suite of lateral accountability practices designed to address the unity–diversity tension. For policy, it provides confidence for government in promulgating the lead organization governance model in “purchasing” public services.Originality/valueThe paper demonstrates how lateral accountability mechanisms may be used to provide a balance between the objectives of preserving and leveraging the benefits of partner diversity and achieving unity. The strength-based approach (used in enacting the accountability mechanisms), while having a history in psychology and social work research, has not been recognized in prior partnership accountability and governance studies.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"1 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76315920","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":"Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS","authors":"Christos Begkos, K. Antonopoulou","doi":"10.1108/aaaj-12-2019-4333","DOIUrl":"https://doi.org/10.1108/aaaj-12-2019-4333","url":null,"abstract":"PurposeThis study aims to investigate the hybridization practices that medical managers engage with to promote accounting and performance measurement in the hybrid setting of healthcare. In doing so, the authors explore how medical managers enact and become practitioners of hybridity.Design/methodology/approachThe authors adopt a practice lens to conceptualize hybridization as an emergent, situated practice and capture the micro-activities that medical managers engage with when they enact hybridity. The authors conducted semi-structured interviews with medical managers, business managers and coding professionals and collected documents at an English National Health Service (NHS) hospital over the course of five years.FindingsThe findings accentuate two emergent practices through which medical managers instill hybridity to individuals who are hesitant or resistant to hybridization. Medical managers engage in equivocalizing and de-stigmatizing practices to broaden the understandings, further diversify or reconcile the teleologies of clinicians in non-managerial roles. In doing so, the authors signal the merits of accounting in improving care outcomes and remove the stigma associated to clinical engagement with costs.Originality/valueThe study contributes to hybridization and practice theory literature via capturing how hybridity is enacted in practice in a healthcare setting. As medical managers engage with and promote accounting information and performance measurement technologies in their practice environment, they transcend professional boundaries and hybridize the professional spaces that surround them.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"41 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85822958","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":"Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty","authors":"L. Ferry, Henry Midgley","doi":"10.1108/aaaj-10-2020-4985","DOIUrl":"https://doi.org/10.1108/aaaj-10-2020-4985","url":null,"abstract":"PurposeThe study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit independence. The study shows how this focus on the auditor's link to Parliament depends on a particular concept of liberty and relates this to the wider literature on the place of audit in democratic society.Design/methodology/approachUnderstanding the issue of independence of audit in protecting the liberties and rights of citizens needs addressed. In this article, the authors investigate the creation of audit independence in the UK in the National Audit Act (1983). To do so, the authors employ a neo-Roman concept of liberty to historical archives ranging from the late 1960s to 1983.FindingsThe study shows that advocates for audit reform in the UK from the 1960s to the 1980s were arguing for an extension to Parliament's power to hold the executive to account and that their focus was influential on the way that the new NAO was established. Using a neo-Roman concept of liberty, the authors show that they believed Parliamentary surveillance of the executive was necessary to secure liberty within the UK.Research limitations/implicationsThe neo-Roman republican concept of liberty extends previous studies in considering the importance of audit for public accountability, the preservation of liberty and democracy.Practical implicationsPublic sector audit can be a fundamentally democratic activity. Auditors should be alert to the constitutional importance of their work and see parliamentary accountability as a key objective.Originality/valueThe neo-Roman concept of liberty extends previous studies in considering the importance of audit for public accountability, preservation of liberty and democracy.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"27 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79033165","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":"Professionalisation of accounting in developing countries: 25 years of research","authors":"P. Yapa","doi":"10.1108/aaaj-04-2018-3455","DOIUrl":"https://doi.org/10.1108/aaaj-04-2018-3455","url":null,"abstract":"PurposeThe purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This paper focusses on developing countries (DCs) and suggests a future research agenda. In recent decades, many DCs have undergone reforms in the professionalisation of accounting (PA).Design/methodology/approachExtant research articles are selected from major accounting journals between 1995 and 2020 for the review. A conceptual analysis of the selected literature is presented to evaluate the focus and scope of existing work.FindingsPrevious empirical research on DCs has focused on the state and political ideology, religion and Sharia law, racial/class discrimination, colonialism and closure (e.g. the monopolisation of accounting work). Also, a complex set of globalisation, political, economic, and social contexts. In particular, a strong tradition of British accounting associations providing accounting qualifications in DCs is noted. Future research should aim to examine such issues as the politics of decolonisation, domination, neoliberalism, competition from Western professional associations, accounting in state-owned organisations, government accounting reforms, and social and environmental accounting issues.Research limitations/implicationsThis paper covers only PA research in high-ranked English language accounting journals and chapters of a monograph. Accounting research published in other languages and lower-ranked journals could be imperative sources as well but not included in this study.Originality/valueWhile PA has been explored in a variety of locations and from different perspectives in Western countries, a review in DCs was lacking.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"78 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83741205","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":"Public health interventions in English local authorities: constructing the facts, (re)imagining the future","authors":"J. Brackley, P. Tuck, M. Exworthy","doi":"10.1108/AAAJ-11-2019-4278","DOIUrl":"https://doi.org/10.1108/AAAJ-11-2019-4278","url":null,"abstract":"PurposeThis paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.Design/methodology/approachThe theorisation, drawing on science and technology studies (STS) scholars and Karen Barad's (2007) agential realism, opens up the analysis to the performativity of both material and discursive practices in the period following a major re-organisation of activity. The study investigates two case authorities in England and the national regulator through interviews, observations and documentary analysis.FindingsThe paper demonstrates the deeply ethical and political entanglements of accounting representations as objectivity, consensus and collective action are constructed and resisted in practice. It goes on to demonstrate the practical challenges of constructing “alternative accounts” and “intelligent accountabilities” through times of austerity towards a shared sense of public value and suggests austerity measures make such aims both more challenging and all the more essential.Originality/valueFew studies in the accounting literature have explored the full complexity of valuation practices in non-market settings, particularly in a public sector context; this paper, therefore, extends familiar conceptual vocabulary of STS inspired research to further explore how value(s), ethics and identity all play a crucial role in making things valuable.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"128 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85740074","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":"Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy","authors":"M. Bellucci, Diletta Acuti, Lorenzo Simoni, Giacomo Manetti","doi":"10.1108/aaaj-12-2019-4359","DOIUrl":"https://doi.org/10.1108/aaaj-12-2019-4359","url":null,"abstract":"PurposeThis study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.Design/methodology/approachThe present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.FindingsFour patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.Originality/valueUsing a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"3 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87244520","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}