Accounting Organizations and Society最新文献_第4页

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 3.6 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

Catch me if you match! A discussion of auditors' involvement in clients’ sustainability reporting 如果你符合条件，请抓住我！关于审计师参与客户可持续发展报告的讨论

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-03 DOI: 10.1016/j.aos.2023.101536

Betrand Malsch

引用次数: 0

Accounting, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2024) “Styles of verification and the pursuit of organisational repair: The case of social impact” 影响的核算、报告和核实：对可持续性的影响：对 Adams 等人（2023 年）"核查风格与组织修复的追求：社会影响案例

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-03 DOI: 10.1016/j.aos.2023.101540

Matias Laine

{"title":"Accounting, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2024) “Styles of verification and the pursuit of organisational repair: The case of social impact”","authors":"Matias Laine","doi":"10.1016/j.aos.2023.101540","DOIUrl":"10.1016/j.aos.2023.101540","url":null,"abstract":"<div><div>Accounting and the accountancy profession sit at a consequential crossroads as the realities of planetary boundaries manifest through climate change, biodiversity loss and soil depletion, forcing societies and economic systems<span> to transform. Alongside the effects sustainability has on corporations’ financial performance, future outlook and risk profile, accounting and reporting need to focus on externalities, with the aim of shedding light on the impacts firm activities have on society and the natural environment. Drawing on Adams et al. (2023), this essay continues the discussion on sustainability, impact and verification, calling for attention to the styles of verification prioritized by current accounting infrastructures. With the interlinkages between verification, reporting and accounting, the elements and types of information we emphasize in verification have implications for corporate activities and priorities and, therefore, for their negative social and environmental impacts, which we as societies ought to reduce urgently. While challenging, the terrain of accounting, reporting and verifying of impact offers opportunities for the accounting profession and for institutions to serve the public interest by helping societies transform. This may, however, require them to transform themselves.</span></div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101540"},"PeriodicalIF":3.6,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374210","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

Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity” 评论：关于企业社会责任政治研究中的理论、数据和结果解释：反思 "企业会把钱花在刀刃上吗？社会政治诉求与企业政治活动"

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-01-02 DOI: 10.1016/j.aos.2023.101538

Robin W. Roberts

{"title":"Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity”","authors":"Robin W. Roberts","doi":"10.1016/j.aos.2023.101538","DOIUrl":"10.1016/j.aos.2023.101538","url":null,"abstract":"<div><div>In examining whether firms align their sociopolitical claims with their corporate political activities (CPA), Preuss and Max (2023) tackle a topic of keen interest to the <em>Accounting, Organizations and Society</em><span> (AOS), corporate social responsibility<span> (CSR), and broader interdisciplinary accounting research communities. They document partial alignment between firms' diversity and environmental claims and the voting records of U.S. Congress members they financially support through political action committee (PAC) contributions, but also report several important caveats. Given that firm strategies on CSR and CPA often are played on ‘two (different) chessboards’ (Den Hond, Rehbein, de Bakker, & Lankveld, 2014), a study such as theirs is difficult to accomplish successfully. I applaud their efforts and believe the objective of their study was met. In my commentary, I use their study as a springboard to discuss key considerations regarding theory, data, and the interpretation of results when performing political CSR research in accounting.</span></span></div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101538"},"PeriodicalIF":3.6,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139077440","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

CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research 买方-卖方市场中的企业社会责任披露：研究设计问题、绿色清洗和监管影响以及未来研究方向

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2023-12-25 DOI: 10.1016/j.aos.2023.101537

Sandra C. Vera-Muñoz

引用次数: 0

Learning in the auditing profession: A framework and future directions 审计行业的学习：框架和未来方向

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2023-12-12 DOI: 10.1016/j.aos.2023.101534

Bart Dierynck , Kathryn Kadous , Christian P.H. Peters

引用次数: 0

The interdependence between the choice of fixed-term professional workers and the control environment 固定期限专业工人的选择与控制环境之间的相互依存关系

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2023-12-01 DOI: 10.1016/j.aos.2023.101525

Sujay Nair, Margaret A. Abernethy, Yile (Anson) Jiang, Anne M. Lillis

{"title":"The interdependence between the choice of fixed-term professional workers and the control environment","authors":"Sujay Nair, Margaret A. Abernethy, Yile (Anson) Jiang, Anne M. Lillis","doi":"10.1016/j.aos.2023.101525","DOIUrl":"10.1016/j.aos.2023.101525","url":null,"abstract":"<div><div>Many organizations have professional employees on fixed-term and ongoing employment contracts. While hiring employees on fixed-term contracts offers organizations operational flexibility and other benefits, it also brings about challenges in the form of relatively lower goal alignment and ability of these employees, thus creating the need for management controls. At the same time, given the costs and constraints of designing and implementing a control system, we expect that the planned use of fixed-term workers would be affected by the type of control environment that organizations are willing or able to create. Hence, this study investigates whether an organization's choice of its control environment and its use of fixed-term professional employees are interdependent (i.e., made jointly). Using surveys from different sources and archival data from the education sector, we find that some types of controls (i.e., action controls and organizational culture) and the organization's choice of using fixed-term employees are interdependent, while other controls (i.e., employee selection practices and results control) are independent of this choice. We also find that the interdependence between the choice of using fixed-term employees and the control environment is generally weaker when organizations use fixed-term contracts as an implicit screening mechanism for ongoing employment. Finally, in additional analysis, we find evidence that the interdependence between controls and the use of fixed-term employees is primarily due to concerns related to goal alignment rather than ability.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101525"},"PeriodicalIF":3.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138525654","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

The effects of strategic alignment and strategic clarity on multidimensional task performance 战略一致性和战略清晰度对多维任务绩效的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-04 DOI: 10.1016/j.aos.2023.101524

Steven D. Smith , Tyler F. Thomas

{"title":"The effects of strategic alignment and strategic clarity on multidimensional task performance","authors":"Steven D. Smith , Tyler F. Thomas","doi":"10.1016/j.aos.2023.101524","DOIUrl":"10.1016/j.aos.2023.101524","url":null,"abstract":"<div><p>The alignment of a firm's performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers' performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment magnifying the tradeoff between conflicting performance dimensions, leading to reduced commitment to the firm's strategic objectives. Our results confirm the importance of alignment in strategic performance measurement systems and suggest a substitutive relationship with strategic communication: alignment can overcome the negative effects of strategic vagueness, and strategic clarity can help overcome the negative effects of imperfectly aligned performance measures.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101524"},"PeriodicalIF":4.7,"publicationDate":"2023-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135411774","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