Accounting Organizations and Society最新文献

What you are versus what you do: The effect of noun-verb framing in earnings conference calls 你是什么，你做什么：财报电话会议中名词动词框架的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-10-10 DOI: 10.1016/j.aos.2024.101573

Yanjia Yang , Hun-Tong Tan

引用次数: 0

Seeking justice: Inequitable management compensation and employee whistleblowing 伸张正义：不公平的管理报酬与员工举报

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-10-08 DOI: 10.1016/j.aos.2024.101576

J. Harry Evans , Mark (Shuai) Ma , Yucheng (John) Yang

{"title":"Seeking justice: Inequitable management compensation and employee whistleblowing","authors":"J. Harry Evans , Mark (Shuai) Ma , Yucheng (John) Yang","doi":"10.1016/j.aos.2024.101576","DOIUrl":"10.1016/j.aos.2024.101576","url":null,"abstract":"<div><div>Prompted by high pay disparity within firms, many employees have raised concerns about the equity of management compensation. This study examines the relation between employees’ perceptions of inequitable management compensation and their whistleblowing behavior. We expect that when employees feel more strongly that management compensation is inequitable and unjust, they are more motivated to blow the whistle on potential management misconduct. Consistent with this expectation, we find that firms with higher CEO pay ratios are more likely to experience employee whistleblowing of alleged misconduct in the following year. This positive association is stronger when employees are more likely to perceive a high CEO pay ratio as being unjust. We also provide several tests to mitigate concerns about alternative explanations based on corporate culture or underlying fraud and to support the assumptions underlying our arguments. In addition, our results are robust to alternative measures of within-firm pay disparity. Overall, our findings identify potentially positive aspects of high pay disparity within a firm because its employees are more motivated to monitor management through whistleblowing.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101576"},"PeriodicalIF":3.6,"publicationDate":"2024-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142419290","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

The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices 描述符相同性对投资者判断管理者机会主义估算选择的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-09-21 DOI: 10.1016/j.aos.2024.101575

Ling L. Harris , Elaine Y. Wang

{"title":"The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices","authors":"Ling L. Harris , Elaine Y. Wang","doi":"10.1016/j.aos.2024.101575","DOIUrl":"10.1016/j.aos.2024.101575","url":null,"abstract":"<div><p>We conduct two experiments to examine how descriptor identicalness influences investors' assessments of managers' opportunistic estimation choices. We manipulate the identicalness of descriptors (<em>identical</em> versus <em>non-identical</em>) and managers' opportunistic estimation choices (<em>more</em> versus <em>less opportunistic</em>). We find that investors are better able to integrate information when managers use identical descriptors in their disclosures than when managers use non-identical descriptors. We also find that investors who observe identical descriptors tend to make <em>less</em> favorable investment judgments when managers' estimation choices are more (versus less) opportunistic, whereas those presented with non-identical descriptors are less likely to discern between more and less opportunistic estimation choices. Lastly, our supplemental analyses indicate that descriptor identicalness facilitates information integration, which in turn moderates the impact of managers' estimation choices on investors’ credibility assessments and subsequent investment judgments. Our findings have important implications for regulators, managers, and investors, shedding light on how investors use and incorporate accounting disclosures into their investment decision-making processes.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101575"},"PeriodicalIF":3.6,"publicationDate":"2024-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142270960","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

Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes 让道德回归：会计作为反思平衡过程中的道德对话者

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-09-10 DOI: 10.1016/j.aos.2024.101570

Kalle Kraus , Anette Mikes , Carissa Véliz

{"title":"Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes","authors":"Kalle Kraus , Anette Mikes , Carissa Véliz","doi":"10.1016/j.aos.2024.101570","DOIUrl":"10.1016/j.aos.2024.101570","url":null,"abstract":"<div><p>The situations in which accounting is practiced raise moral concerns about customer and employee safety, community welfare, environmental sustainability, and human rights. Traditional accounting practices, such as budgets and performance measurement systems, have been widely regarded as ‘crowding out morality’ by objectifying the people affected by a firm's actions. In two North American utilities, we observed a stepwise structured process of moral reflection (which we identify as an instance of Rawls's reflective equilibrium approach), in which accounting, in the form of the risk appetite radar, helped guide executive decision making informed by moral principles. We develop two dimensions of accounting's role as ‘moral interlocutor’: enabling organizational value consensus and organizational value coherence. We identify three features of the observed accounting practice that enable it to act as moral interlocutor: subjectification rather than objectification of potential victims of the firm's actions; de-monetization, that is, considering trade-offs in terms of multiple organizational values, not only in terms of cost; and visualization of the organizations' moral principles on value priorities and how they are shaped by organizational decision making and action. The accounting visualizations did not only enable executives' reflection on rights and wrongs, but also triggered a fuller and richer moral vocabulary that was used for complex decision making involving, for instance, automation and the risk of suicides.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101570"},"PeriodicalIF":3.6,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000308/pdfft?md5=c48646897ce1e98b87b2d805c3ef00f5&pid=1-s2.0-S0361368224000308-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142162107","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

Accounting and the shifting spheres: The economic, the public, the planet 会计与不断变化的领域：经济、公共和地球

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-08-31 DOI: 10.1016/j.aos.2024.101574

Hendrik Vollmer

引用次数: 0

The politics of prudence in accounting standards 会计准则中的谨慎政治

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-08-17 DOI: 10.1016/j.aos.2024.101571

Omiros Georgiou

{"title":"The politics of prudence in accounting standards","authors":"Omiros Georgiou","doi":"10.1016/j.aos.2024.101571","DOIUrl":"10.1016/j.aos.2024.101571","url":null,"abstract":"<div><p>In the most recent revision of the conceptual framework underlying accounting standards the concept of prudence became the focus of an extraordinary public political dispute. This dispute is explored here by taking an actor-network theory perspective on politics, a ‘dingpolitik’ (Latour, 2005a) or ‘material politics’ (Barry, 2013a), that revolves around things and matters of concern, rather than just interests and ideologies. The analysis unveils how a multiplicity of human actors, including regulators, preparers, auditors, and users of accounts, academics, lawyers, politicians, and journalists, but also material actors such as IASB due process documents and responses, parliamentary debates, official statements, speeches, legal opinions, and financial press articles, come together and raise concerns that are unpredictable and evolving. These concerns ultimately expose the political qualities of prudence that are connected to other controversies relating to other financial reporting issues. At the peak of the political drama that unfolds we see a group of long-term investors commissioning a legal opinion challenging the legality of IFRSs on the grounds that the removal of prudence violates the legal requirement for accounts to show a true and fair view. Both the politics and anti-politics that take place around the concept of prudence lead us to reflect on conceptions of an unrelenting financialisation of accounting standards through fair value accounting and of their (potential) functions in organisations and society.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101571"},"PeriodicalIF":3.6,"publicationDate":"2024-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S036136822400031X/pdfft?md5=dcd00f02dd8c3918e8497db9d0376865&pid=1-s2.0-S036136822400031X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141998477","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

Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness 减少会计行业黑人雇员的离职意向：种族中心地位、种族身份肯定和上司亲密度的作用

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-08-17 DOI: 10.1016/j.aos.2024.101572

Cynthia S. Wang , Alexis N. Smith , Edward E. Scott , Bryan D. Edwards , Seth E. Smart

{"title":"Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness","authors":"Cynthia S. Wang , Alexis N. Smith , Edward E. Scott , Bryan D. Edwards , Seth E. Smart","doi":"10.1016/j.aos.2024.101572","DOIUrl":"10.1016/j.aos.2024.101572","url":null,"abstract":"<div><p>Within the accounting profession, a persistent organizational issue is higher turnover rates among Black employees compared to White employees. Yet, there is currently no clear theoretical understanding of the reasons behind this higher turnover and how to reduce it. Drawing from focus groups of Black certified public accountants and in-depth interviews with both Black accountants and White supervisors of Black accountants, we developed a theoretical framework highlighting crucial psychological, behavioral, and relational factors that we predict are associated with reduced turnover intentions by Black employees. We propose that Black employees' racial centrality is associated with racial identity affirmation—attempts to affirm one's racial identity by expressing and highlighting positive aspects of one's racial group. Furthermore, we posit that the relationship between racial identity affirmation and reduced turnover intentions is weaker for Black accountants who feel less close to their supervisors, as their affirmations are less likely to be validated. We tested these hypotheses using a sample of 222 Black accountants, and our findings supported our predictions. We discuss the implications of these findings for theory, practice, and future research.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101572"},"PeriodicalIF":3.6,"publicationDate":"2024-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141998478","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

Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves 算法的自我推论：机器学习如何推动计算实践自我评估

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-08-14 DOI: 10.1016/j.aos.2024.101567

Yuval Millo , Crawford Spence , Ruowen Xu

{"title":"Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves","authors":"Yuval Millo , Crawford Spence , Ruowen Xu","doi":"10.1016/j.aos.2024.101567","DOIUrl":"10.1016/j.aos.2024.101567","url":null,"abstract":"<div><p>Despite the growing importance of machine learning in today's organisations, we know relatively little about how machine learning operates and how it influences calculative practices and cultures. Based on 695 hours of ethnographic fieldwork in the team of credit modellers from a large internet company in China, this study analyses the calculative culture that underpins the development of credit models. We show that credit scoring methodologies develop progressively into a self-referential set of calculative practices where substantive concerns about loan default are supplanted by more insular concerns around the seamless operation of the model. Insofar as the latter can only be measured by the model itself, this reduces the role of calculative experts to facilitators of machine learning rather than the purposeful interpreters of machine learning produced data. In this regard, credit scoring experts focus more on ensuring that models have a robust conversation with themselves rather than with managers or credit scoring agents. This matters because machine learning-driven credit scoring models end up privileging access to credit for those whose data trails more readily pass through data preparation filters rather than those who are less likely to default. We thus contribute to an understanding of how machine learning-driven calculative cultures both enact algorithmic bias and operate beyond the ken of purposeful human actors.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101567"},"PeriodicalIF":3.6,"publicationDate":"2024-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141984528","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

Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation 变得有影响力：会计监管跨国治理中的控制、专业知识和社会化战略

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-08-05 DOI: 10.1016/j.aos.2024.101566

Jan Friedrich , Tessa Kunkel , Matthias Thiemann

{"title":"Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation","authors":"Jan Friedrich , Tessa Kunkel , Matthias Thiemann","doi":"10.1016/j.aos.2024.101566","DOIUrl":"10.1016/j.aos.2024.101566","url":null,"abstract":"<div><p>This study examines how accounting professionals empower themselves to become influential in the transnational governance space of accounting regulation and how their ideas can persist after they leave their powerful positions. Combining the concept of issue professionals with elements from the transnational governance literature, our multi-episode study investigates the role of six issue professionals in the decades-long reform process towards anchoring the rights approach in the international lease accounting standard (IFRS 16) and the definition of assets in the IASB's conceptual framework. We highlight how these issue professionals developed an extended commitment to the rights approach, which motivated them to advance from national to more central positions in the transnational governance space. We show how their specialised knowledge on lease accounting and asset definition allowed them to navigate positions and seize control over the treatment of both accounting issues. We further demonstrate that the interplay between socialisation and formalisation of interaction patterns fostered the incremental anchoring of the rights approach at the IASB once the issue professionals who provided the impetus for change had left their influential positions. Our study contributes to the literature on transnational governance and the political economy of accounting standard-setting by elaborating on the incremental rise to power of individuals and groups, and their influence on transnational institution-building processes.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101566"},"PeriodicalIF":3.6,"publicationDate":"2024-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141933710","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

Audit firms’ corporate social responsibility activities and auditor reputation 审计公司的企业社会责任活动与审计师声誉

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-08-01 DOI: 10.1016/j.aos.2024.101569

Joshua L. Gunn , Chan Li , Lin Liao , Jinxuan Yang , Shan Zhou

引用次数: 0