Accounting Organizations and Society最新文献_第4页

What makes a rating useable? Shifting epistemic practices in the ESG rating field 是什么让评级有用？ESG评级领域认知实践的转变

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-01 Epub Date: 2025-05-21 DOI: 10.1016/j.aos.2025.101598

Michelle van Weeren , Clarence Bluntz

{"title":"What makes a rating useable? Shifting epistemic practices in the ESG rating field","authors":"Michelle van Weeren , Clarence Bluntz","doi":"10.1016/j.aos.2025.101598","DOIUrl":"10.1016/j.aos.2025.101598","url":null,"abstract":"<div><div>In the last three decades, a new field has emerged around the production and consumption of ratings seeking to reflect corporate performance concerning environmental, social, and governance (ESG) matters. By studying the production and transformation of a rating in this field, we contribute to recent discussions about “cultural fields of accounting”, where calculative innovations are developed by entities operating beyond formal rules or regulations. We analyze how an ESG rating agency tried to set a standard for a “holistic” ESG rating, while interactions between the agency and diverse field actors led to the shifting and hybridizing of logics underlying its rating practices. Building on the literature on production and consumption thinking in epistemic practice, we analyze how the agency transformed its rating from an “<em>accurate”</em> representation of sustainability performance to a <em>useable</em> reference for market actors. This shift provoked an acceleration of epistemic processes, a hollowing-out of analysts' judgment, and a progressive evaporation of their faith in the ratings' potential to disrupt existing investment practices. We discuss the implications of our findings for a better understanding of rating processes and their effects on the transformative potential of ESG ratings, which are ultimately shaped by investors’ preferences. Our case also hints at potential starting points for the diffusion of alternative logics in market-based accounting fields through a hybrid epistemic approach.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101598"},"PeriodicalIF":3.6,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107770","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

Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 通过大众专业知识塑造金融市场的集体行动：对 WallStreetBets 上 "尽职调查 "帖子的分析

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-01 Epub Date: 2025-02-28 DOI: 10.1016/j.aos.2024.101588

Yves Gendron , Alexandre Madelaine , Luc Paugam , Hervé Stolowy

{"title":"Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets","authors":"Yves Gendron , Alexandre Madelaine , Luc Paugam , Hervé Stolowy","doi":"10.1016/j.aos.2024.101588","DOIUrl":"10.1016/j.aos.2024.101588","url":null,"abstract":"<div><div>In 2021, a social movement rallying retail investors unexpectedly shocked Wall Street, forcing a prominent multi-billion-dollar hedge fund to shut down one year later, after incurring massive financial losses. Social movements in financial markets have significantly developed in the wake of the 2007–09 financial crisis, resulting in the emergence of various collective actions. We analyze one recent example of such action undertaken by the r/WallStreetBets (WSB) community on Reddit, which disrupted the stock prices of several “meme stocks” (e.g., GameStop) by disseminating influential investment narratives. We analyze the 150 most upvoted Due Diligence posts on WSB and interview eight members of its community. We find that a popular expertise in investment narratives emerged, developed, and was propagated on this digital platform. WSB authors' claim to popular expertise is made in a hybrid language combining traditional financial expertise with an accessible and entertaining writing style, complemented by references to pop culture. Our analysis brings out a growing resentment among retail investors about the unfairness of financial markets, and its role in mobilizing them for collective action that challenged the existing order of things. Yet this widespread resentment did not spontaneously translate into a meaningful, sustainable collective action initiative. Our thesis is that the development of popular expertise played an instrumental role in the formation of WSB's collective action initiative targeting several perceived investment opportunities.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101588"},"PeriodicalIF":3.6,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143511551","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

What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study 2008年金融危机后，银行董事会层面的控制机制发生了哪些变化？描述性研究

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-01 Epub Date: 2025-05-21 DOI: 10.1016/j.aos.2025.101596

Shelley Xin Li , Shivaram Rajgopal , Suraj Srinivasan , Yu Ting Forester Wong

{"title":"What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study","authors":"Shelley Xin Li , Shivaram Rajgopal , Suraj Srinivasan , Yu Ting Forester Wong","doi":"10.1016/j.aos.2025.101596","DOIUrl":"10.1016/j.aos.2025.101596","url":null,"abstract":"<div><div>Following the 2008 financial crisis, the Financial Crisis Inquiry Commission (FCIC) identified major shortcomings in bank board governance, contributing to systemic risk management failures. This study adapts a management control framework and empirically examines changes in board-level “process control” and “input control” mechanisms in 95 large U.S. bank holding companies (2000–2015) and contrasts these with 1,452 nonbanks. Our findings indicate that most post-2008 improvements occurred in “process controls,” e.g. Chief Risk Officer (CRO) appointments increased from 53 % pre-crisis to 91 % post-crisis, with significantly more banks establishing a dedicated risk committee and identifying the committee responsible for reputation management. We also find progress in “input control” related to domain knowledge with an increase of 16 % in new bank directors with prior risk management experience, and significant increase in directors with other relevant domain knowledge. We observed limited or no change in control mechanisms related to improving the board members’ ability to voice different perspectives or commit more time to their role. Our results show that improvements in certain types of controls seem to have taken precedence over others which have implications for explaining and implementing changes in corporate governance and control mechanisms.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101596"},"PeriodicalIF":3.6,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107769","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

Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning 驾驭侵略性的光谱：税收筹划中的社会动态和焦虑

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-01 Epub Date: 2025-01-20 DOI: 10.1016/j.aos.2025.101589

Marion Brivot, Suzanne Paquette, Zachary Huxley

{"title":"Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning","authors":"Marion Brivot, Suzanne Paquette, Zachary Huxley","doi":"10.1016/j.aos.2025.101589","DOIUrl":"10.1016/j.aos.2025.101589","url":null,"abstract":"<div><div>This qualitative inquiry investigates how tax professionals understand aggressiveness in tax planning and how they position themselves on the spectrum of aggressiveness. Based on semi-structured interviews with 33 experienced Canadian tax professionals from top-10 accounting and law firms, we find that tax professionals understand aggressiveness through a web of inter-related considerations. These include creativity, complexity, legal ambiguity, and lucrativeness, associated with risks of tax audits, technical errors, disputes with tax authorities over legal interpretations, and reputational damage for the client, the tax professional, and their firm. These considerations and related risks are often a source of anxiety for tax professionals. Drawing on contemporary philosopher Charlie Kurth's distinction between “punishment anxiety” and “practical anxiety,” we identify an intricate interplay between these two forms of anxiety and a collective deliberation process involving clients and colleagues, each bringing their own risk-reward preferences, which shapes professionals' decisions of how aggressive they should be. The socio-affective conceptualization of aggressiveness that we propose in this study contributes to the tax literature by deepening our understanding of the elusive concept of tax aggressiveness. It also enriches the broader literature on accounting and finance professionals' emotions at work by documenting the analytical value of a nuanced understanding of anxiety. Furthermore, it advances the professional ethics literature by highlighting the moral significance of practical anxiety in professional judgment about risky, ethically sensitive issues.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101589"},"PeriodicalIF":3.6,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143162545","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

Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism 不同团队中的同伴评价：团队绩效的外部验证如何影响群体偏好

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-01 Epub Date: 2025-05-21 DOI: 10.1016/j.aos.2025.101595

Gerhard Speckbacher , Martin Wiernsperger

{"title":"Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism","authors":"Gerhard Speckbacher , Martin Wiernsperger","doi":"10.1016/j.aos.2025.101595","DOIUrl":"10.1016/j.aos.2025.101595","url":null,"abstract":"<div><div>Subjective performance assessments carried out by evaluators at the same hierarchical level as the person being evaluated—commonly known as peer evaluations—are increasingly common in team-based work settings. While diversity can be beneficial to team performance in many ways, it can lead to ingroup favoritism in peer evaluations. Specifically, team members tend to evaluate the performance of peers they perceive as part of their ingroup—based on visible characteristics such as gender, organizational affiliation, or other shared traits—more favorably than that of peers they classify as outgroup. In two experiments, we examine how the timing of peer evaluations—either before or after external validation of team performance (e.g., feedback from managers or customers)—affects ingroup favoritism. We predict and find that when peer evaluations are conducted after a team’s success has been externally validated, ingroup favoritism is mitigated. In contrast, external validation of team failure does not reduce this bias. Our findings underscore the importance of aligning the timing of peer evaluations with the availability of team-external performance signals and offer practical insights for designing fairer and less biased peer evaluation systems.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101595"},"PeriodicalIF":3.6,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107771","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

Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers 绿色商业实践是否允许自我交易或主要亲社会行为？环境问题触发因素的跨领域证据

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-08-19 DOI: 10.1016/j.aos.2023.101497

Melanie I. Millar , Thomas D. Shohfi , Mason C. Snow , Roger M. White

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 : 2024-12-01 Epub Date: 2024-08-31 DOI: 10.1016/j.aos.2024.101574

Hendrik Vollmer

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 : 2024-12-01 Epub Date: 2024-07-20 DOI: 10.1016/j.aos.2024.101565

Paul W. Black , Mark S. Cecchini , Andrew H. Newman

{"title":"When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire","authors":"Paul W. Black , Mark S. Cecchini , Andrew H. Newman","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":"113 ","pages":"Article 101565"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","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

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 : 2024-12-01 Epub Date: 2024-07-20 DOI: 10.1016/j.aos.2024.101564

Sanaz Aghazadeh , J.Owen Brown , Laura Guichard Latiolais , Thomas J. Phillips Jr.

{"title":"The effects of a client's social media disclosure and audience engagement on auditor judgment","authors":"Sanaz Aghazadeh , J.Owen Brown , Laura Guichard Latiolais , Thomas J. Phillips Jr.","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":"113 ","pages":"Article 101564"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","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

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 : 2024-12-01 Epub 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":"2024-12-01","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