Accounting Organizations and Society最新文献

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

{"title":"Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes","authors":"","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":null,"pages":null},"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

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

{"title":"The politics of prudence in accounting standards","authors":"","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":null,"pages":null},"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

{"title":"Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness","authors":"","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":null,"pages":null},"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

{"title":"Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves","authors":"","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":null,"pages":null},"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

{"title":"Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation","authors":"","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":null,"pages":null},"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

引用次数: 0

Accounting for sustainability and climate change: Special section overview 可持续性和气候变化核算：特别章节概述

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-07-29 DOI: 10.1016/j.aos.2024.101568

引用次数: 0

The effects of a client's social media disclosure and audience engagement on auditor judgment 客户社交媒体披露和受众参与对审计师判断的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-07-20 DOI: 10.1016/j.aos.2024.101564

{"title":"The effects of a client's social media disclosure and audience engagement on auditor judgment","authors":"","doi":"10.1016/j.aos.2024.101564","DOIUrl":"10.1016/j.aos.2024.101564","url":null,"abstract":"<div><p>The rapid rise of social media enables companies to disclose information to the public instantly. Thus, auditors may initially receive client information via a client's social media account instead of through private, client-to-auditor communication. Drawing on Social Penetration Theory, we conduct an experiment to investigate how a client's initial disclosure via social media (versus private disclosure) and audience engagement of the client's posts (e.g., number of “likes,” “replies,” and “reposts”) affects auditors' perception of the auditor-client relationship and their evaluation of the client-provided information. We find that when auditors initially receive client information via social media with high audience engagement, they are less willing to accept the client's preference than when the same information is disclosed privately or publicly with minimal audience engagement. Our findings are consistent with auditors perceiving client disclosure via social media with high audience engagement as a significant violation of their communication expectations such that their relational closeness with the client weakens and causes them to respond critically. We contribute to the literature on the use of social media for corporate disclosure, which has implications for the auditor-client relationship and audit quality.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2024-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141732244","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

When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire 什么情况下被认可会让员工感觉不到被赏识：关于同侪表扬何时以及为何会适得其反的证据

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-07-20 DOI: 10.1016/j.aos.2024.101565

{"title":"When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire","authors":"","doi":"10.1016/j.aos.2024.101565","DOIUrl":"10.1016/j.aos.2024.101565","url":null,"abstract":"<div><p>Research links intangible employee outcomes with ultimate firm performance and business press suggests peer recognition systems can positively influence such employee outcomes, including the degree to which employees feel appreciated. We collect survey data at a company both pre and post the rollout of their public peer recognition system. Contrary to company expectations, employees felt <em>less</em> appreciated by their peers after system implementation. We then develop and experimentally test theory to better explain <em>why</em> this decline likely occurred. We find that two features of public peer recognition systems, public feeds and leaderboards, induce different types of social comparisons, and each have incrementally negative effects on the average <em>feelings of appreciation</em> among employees, even though, in isolation, peer recognition positively influences employees’ feelings of appreciation. These results help explain the findings from our field surveys and highlight that firms should carefully consider how the features of their peer recognition systems affect employees, as some features may unintentionally harm employee outcomes.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2024-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141732211","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