Accounting Organizations and Society最新文献_第4页

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 4.7 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. (2023) “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 4.7 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. (2023) “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":"https://doi.org/10.1016/j.aos.2023.101540","url":null,"abstract":"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 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.","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"119 1","pages":""},"PeriodicalIF":4.7,"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 4.7 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":"https://doi.org/10.1016/j.aos.2023.101538","url":null,"abstract":"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 Accounting, Organizations and Society (AOS), corporate social responsibility (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.","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"7 9 1","pages":""},"PeriodicalIF":4.7,"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 4.7 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 4.7 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 4.7 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":"https://doi.org/10.1016/j.aos.2023.101525","url":null,"abstract":"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.","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"11233 1","pages":""},"PeriodicalIF":4.7,"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":"","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>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.</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

Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK 计算框架、折衷指标和创新的多重价值:英国的技术孵化案例

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 DOI: 10.1016/j.aos.2023.101479

Veronica Casarin

{"title":"Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK","authors":"Veronica Casarin","doi":"10.1016/j.aos.2023.101479","DOIUrl":"10.1016/j.aos.2023.101479","url":null,"abstract":"<div>Complex organizations are faced with numerous demands that translate into different assessments of value. We focus here on the agency of performance metrics and how they represent and mediate multiple and contrasting values. We draw on a case study of technology incubation, a complex site where attempts to meet the sometimes conflicting demands of stakeholders inevitably lead to multiple assessments of the value of innovation. We propose a theoretical model inspired by Beunza and Garud’s (2007) notion of calculative frame, positing that each frame expresses value in terms of a dominant principle of worth, a metaphorical root, and the key metrics of worth. We then explore how and under what conditions the tensions among frames are mediated by compromising metrics. Our paper contributes to the literature on socio-materiality by strengthening the conceptual linkages between the elements of calculative frames and theorizing their co-constituted character. In this way we broaden the applicability of the calculative frame model to performance measurement in complex organizations. We also contribute to the management accounting literature on tensions and compromise by providing an account of the agency of performance metrics and the mechanisms of combinability through which they mediate a compromise among conflicting frames, and bridge frames that are not in conflict.</div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"111 ","pages":"Article 101479"},"PeriodicalIF":4.7,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368223000508/pdfft?md5=b3887ef66cb42303c97f1a49dbe1562a&pid=1-s2.0-S0361368223000508-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47861310","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: 1

Performance measurement system diversity and product innovation: Evidence from longitudinal survey data 绩效评估系统多样性与产品创新:来自纵向调查数据的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 DOI: 10.1016/j.aos.2023.101480

Clara Xiaoling Chen , Jeremy B. Lill , Lorenzo Lucianetti

{"title":"Performance measurement system diversity and product innovation: Evidence from longitudinal survey data","authors":"Clara Xiaoling Chen , Jeremy B. Lill , Lorenzo Lucianetti","doi":"10.1016/j.aos.2023.101480","DOIUrl":"10.1016/j.aos.2023.101480","url":null,"abstract":"<div>We examine (1) the association between performance measurement system (PMS) diversity and product innovation; and (2) the interdependence between PMS diversity and PMS use (diagnostic or interactive) for product innovation. We expect the association between PMS diversity and product innovation to depend on the trade-off between PMS diversity's potential benefits of meeting enhanced information needs and potential costs of information overload. Further, we apply knowledge recombination theory of innovation, which suggests that innovation requires access to diverse information and integration efficiency. Thus, we expect PMS diversity and PMS use to be complementary in supporting product innovation. We test our predictions using survey data collected over two waves. We find a positive association between PMS diversity and product innovation. We test for bidirectional effects, and find that the direction of the association is from PMS diversity to innovation. Furthermore, we find strong support for the complementarity between PMS diversity and PMS use (diagnostic or interactive) in supporting product innovation. Lastly, we document that environmental uncertainty moderates these effects.</div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"111 ","pages":"Article 101480"},"PeriodicalIF":4.7,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48797379","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

Invest in what you know? How customer investors react to corporate restatements 投资于你所知道的？客户投资者对公司重述的反应

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 DOI: 10.1016/j.aos.2023.101496

Shana Clor-Proell , Nikki MacKenzie , Kristina Rennekamp , Kathy Rupar

引用次数: 0