Accounting Organizations and Society最新文献_第3页

Firm-specific climate risk and market valuation 公司特有的气候风险和市场估值

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-03-23 DOI: 10.1016/j.aos.2024.101547

Henk Berkman , Jonathan Jona , Naomi Soderstrom

引用次数: 0

The effect of target transparency on managers’ target setting decisions 目标透明度对管理者制定目标决策的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-03-11 DOI: 10.1016/j.aos.2024.101545

Markus C. Arnold , Martin Artz , Ivo D. Tafkov

{"title":"The effect of target transparency on managers’ target setting decisions","authors":"Markus C. Arnold , Martin Artz , Ivo D. Tafkov","doi":"10.1016/j.aos.2024.101545","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101545","url":null,"abstract":"<div><p>This study investigates, via two experiments, the effects of target transparency, which reflects employees' knowledge about each other's targets in an organization, on managers' target setting decisions. We also investigate whether this effect depends on the need for help among employees. We predict and find that target transparency and need for help interact to influence managers' target setting decisions. Target transparency increases target levels when the need for help is low, but not when it is high. Further, target transparency leads managers to differentiate less between individual employee targets. This reduction is greater when the need for help is high than when it is low. Additional analyses support our theory by revealing that managers strategically set targets in a way that is consistent with an intention to motivate both effort at the individual level and help among employees when such are needed. Our results help explain anecdotal evidence of why companies that value help among employees often make targets transparent throughout the entire organization.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101545"},"PeriodicalIF":4.7,"publicationDate":"2024-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000059/pdfft?md5=fbde2e86de6b10c1379dc90b2f3629c6&pid=1-s2.0-S0361368224000059-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103294","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

Accountability and the postcolonial identity of Palestinian human rights NGO activists 巴勒斯坦人权非政府组织活动家的问责制和后殖民身份

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-03-11 DOI: 10.1016/j.aos.2024.101546

Mohammed Alshurafa, Rania Kamla

{"title":"Accountability and the postcolonial identity of Palestinian human rights NGO activists","authors":"Mohammed Alshurafa, Rania Kamla","doi":"10.1016/j.aos.2024.101546","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101546","url":null,"abstract":"<div><p>We incorporate conceptualisations around the accountable self into the NGO accountability literature to consider how NGO human rights activists make sense of their accountability in relation to their postcolonial identity. We conducted 21 semi-structured interviews with Palestinian activists working in Palestinian and Israeli NGOs defending human rights in Gaza. Our findings provide four original insights. First, the construction of their identity as “postcolonial” considerably motivates our interviewees' work as human rights activists, but also creates conflicts with NGOs' humanitarian missions. Activists respond by stressing their postcolonial identity over their professional one. Second, due to Palestinian activists' own lived experiences, they construct accountability relations and collective identities defined by victimhood. The sense of victimhood results in blurring boundaries between activists and their “beneficiaries”, which influences their sense of accountability and motivates their practices. Third, the accountable self mobilises different accountability practices to deal with both the self's needs for narrativity and authenticity (e.g., through storytelling and remembrance) and external demands for “objective” accounts, thereby balancing their postcolonial and professional identities and responsibilities. Fourth, our interviewees sense that their accountability has limitations, as the accounts of human rights violations they produce receive insufficient recognition from others. Overall, the study indicates the importance of considering how a postcolonial identity of human rights activists creates various sources and motivations for the accountable self's relationships, practices and limitations distinguishable from, but linked, to those practised by NGOs.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101546"},"PeriodicalIF":4.7,"publicationDate":"2024-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000060/pdfft?md5=916afd68dbf11ccd44afcfa445211c19&pid=1-s2.0-S0361368224000060-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103295","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

Corrigendum to “Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency” [Accounting, Organizations and Society 95 (July 2021), 101279] 绩效评估与压力：评估频率对荷尔蒙影响的实地证据"[《会计、组织与社会》第 95 期（2021 年 7 月），101279] 更正

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-03-05 DOI: 10.1016/j.aos.2024.101544

Lars Frimanson , Janina Hornbach , Frank G.H. Hartmann

引用次数: 0

The effect of reward frequency on performance under cash rewards and tangible rewards 现金奖励和有形奖励下的奖励频率对绩效的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-03-02 DOI: 10.1016/j.aos.2024.101543

Andrew H. Newman , Ivo D. Tafkov , Nathan J. Waddoups , Xiaomei Grazia Xiong

引用次数: 0

Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets 交易成本拆分与投资者对投资研究的依赖：来自实验性资产市场的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-02-03 DOI: 10.1016/j.aos.2024.101542

Sebastian Stirnkorb

{"title":"Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets","authors":"Sebastian Stirnkorb","doi":"10.1016/j.aos.2024.101542","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101542","url":null,"abstract":"<div><p>Broker-dealers traditionally charge their clients for the provision of investment research with a composite fee that bundles payments for research with other variable fees, such as those for trade executions. Due to regulatory changes in Europe, US broker-dealers temporarily allowed some of their clients to pay an explicit fee for the provision of investment research. Drawing on the sunk cost literature, I examine how transaction cost unbundling influences investors’ reliance on investment research. Results from 16 experimental markets indicate that investors place greater weight on costly forecasts under a system of unbundled payments compared to bundled payments, but only if transaction costs are sufficiently high, which is consistent with the dynamics of a sunk cost fallacy. I find marginal evidence that the enhanced focus on the forecast further inhibits investors' learning, as reflected in a slower reduction of price errors over time. These results are important since investors worldwide are increasingly paying explicit charges for investment research, a trend reinforced by a recent SEC policy change.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101542"},"PeriodicalIF":4.7,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000023/pdfft?md5=d0745bba4ef3eed6fc7de1c24cb74030&pid=1-s2.0-S0361368224000023-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139675691","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

Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting 管理报告中的成本计算系统设计与诚信：对多代理预算和能力报告的实验研究

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-30 DOI: 10.1016/j.aos.2024.101541

Sophie Maussen , Eddy Cardinaels , Sophie Hoozée

{"title":"Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting","authors":"Sophie Maussen , Eddy Cardinaels , Sophie Hoozée","doi":"10.1016/j.aos.2024.101541","DOIUrl":"10.1016/j.aos.2024.101541","url":null,"abstract":"<div><p>Time-Driven Activity-Based Costing (TDABC) systems use time inputs and distinguish between the cost of resource usage and the cost of unused capacity to provide accurate cost information. Importantly, TDABC produces aggregate signals of unused capacity at the department level, which offers the potential for superiors to assess misreporting or slack creation during budgeting without knowing which subordinates contributed to the slack. In a multi-agent participative budgeting experiment, we examine the impact of two capacity reporting conditions against a condition where capacity reporting is absent. When superiors receive an aggregate signal of unused capacity and subordinates have no discretion over cost allocation input parameters, misreporting of cost budgets decreases compared to when capacity reporting is absent. However, the benefits of capacity reporting on misreporting largely vanish when subordinates have discretion over the inputs allowing them to hide their unused capacity. When discretion is absent, subordinates anticipate peers to reduce misreporting to avoid the superior's rejection of their aggregate proposal. Yet, discretion over the inputs changes subordinates' anticipation in that they expect others to misreport and hide unused capacity to appear honest. Costing system designers should thus be aware that giving employees discretion over time inputs can offset the decision-making benefits of TDABC.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101541"},"PeriodicalIF":4.7,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139644820","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

Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management 量化技术与反身性：信用风险管理中工具及其布局的作用

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-25 DOI: 10.1016/j.aos.2023.101533

Céline Baud , Nathalie Lallemand-Stempak

{"title":"Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management","authors":"Céline Baud , Nathalie Lallemand-Stempak","doi":"10.1016/j.aos.2023.101533","DOIUrl":"10.1016/j.aos.2023.101533","url":null,"abstract":"<div><p>The development of quantitative technologies is increasingly challenging professional practices and raises questions about whether and how organizations may foster plural and reflexive practices. In this paper, we outline the role played by tools and their layouts in this process. Tools can sustain the enactment of plural views, logics and evaluative principles. However, it is not clear why, in some cases, designing or using these tools triggers intractable conflicts instead of helping to sustain reflexivity in a “productive” way. To address this issue, we explore the case of a French bank that introduced in its credit management processes a new statistical approach of risk management, which conflicted with the professional approach that prevailed at the time. Relying on Boltanski’s (2011) work on critique, we highlight how “productive” reflexivity emerges, not only from critique, but from a dynamic relationship between critique, confirmation and practical action. This framework allows us to bring a fresh look at the layouts identified in the literature as able to sustain pluralism by exposing their differences regarding whether and how they may contribute to trigger reflexivity. We especially show that, when quantitative technologies are involved, the creation of compromising accounts may prompt dynamics of escalating conflict, while combinations may help organising a pluralism of modes of evaluation that nurtures reflexivity without inhibiting action. Moreover, our study shows how, in credit risk management, quantitative technologies can be implemented, even in the most operational processes, without bringing about an unreflexive “illusion” of control.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101533"},"PeriodicalIF":4.7,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139588670","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

Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry 技术中介、中介道德和设计的道德想象：制药业的绩效衡量系统

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-04 DOI: 10.1016/j.aos.2023.101535

Chiara Bottausci , Keith Robson , Claire Dambrin

{"title":"Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry","authors":"Chiara Bottausci , Keith Robson , Claire Dambrin","doi":"10.1016/j.aos.2023.101535","DOIUrl":"https://doi.org/10.1016/j.aos.2023.101535","url":null,"abstract":"<div><p>In this paper, we seek to understand the ethics of accounting technology design. We commence by working with the concept of technological mediation, which is theorizing how technologies steer actions by evoking given behaviours and by contributing to perceptions and interpretations of reality that form the basis for choices and decisions to act. As such, this relation between people and technologies has important <em>ethical</em> consequences since it implies that technologies contribute actively to how humans do ethics. In this paper, we draw upon a postphenomenological approach (Ihde; Verbeek) to study and to theorise the <em>moral mediations</em> brought about by accounting technology, by examining how, in its <em>design</em>, technology can actively mediate the moral choices and guide the moral actions human beings make. Our central research question is ‘how is morality mediated in the design of accounting technologies?‘. This question is explored through an ethnographic study of the design of a new Performance Measurement and Compensation System in the Italian division of a multi-national pharmaceutical company. We offer two main contributions towards answering this question. First, by working within the theory of technological mediation, we develop the concept of a ‘moral imaginary’ as an approach to understanding designing the morality of things. Second, we elaborate a process model to theorise how moral mediations unfold in the design of accounting technology. From our conceptual motivation and the theoretical elaboration it inspired, we illuminate how the design of accounting technologies, in this case a PMS system, is a form of ‘engineering ethics’ through techno-moral mediation.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101535"},"PeriodicalIF":4.7,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S036136822300106X/pdfft?md5=25636265e82ed52179a39608a7af29b9&pid=1-s2.0-S036136822300106X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139107112","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

Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers” 讨论 "绿色商业实践是允许自我交易还是支持亲社会？来自环境问题触发器的跨领域证据"

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-03 DOI: 10.1016/j.aos.2023.101539

Khrystyna Bochkay

引用次数: 0