Accounting Organizations and Society最新文献_第5页

Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness 人道主义非政府组织中的肯定他者:问责作为回应的含义

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 DOI: 10.1016/j.aos.2023.101495

Susan O'Leary , Tami Dinh , Seraina Frueh

{"title":"Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness","authors":"Susan O'Leary , Tami Dinh , Seraina Frueh","doi":"10.1016/j.aos.2023.101495","DOIUrl":"10.1016/j.aos.2023.101495","url":null,"abstract":"<div><p>This study critically reflects on the concept of 'accountability as responsiveness' by investigating the co-responsiveness of the other within accountability relationships. The research focuses on the International Committee of the Red Cross (ICRC) and recent 'localisation' agendas in the humanitarian sector, which prioritise supporting and empowering local response efforts in crisis-affected areas. Drawing on an affirmative view of the other (Braidotti, 2006a, 2011a, 2013b, 2019, 2021), the study examines how this is manifested in specific participatory accountability practices. Two such practices within the ICRC, namely 'threats and risk assessments' and 'mapping the journey of the affected person,' are explored to demonstrate their role in the epistemic endeavour of understanding the other in a grounded, embodied, and affirmative manner. It is observed that these practices are designed to elicit specific levels and types of co-responsivity from the other. Furthermore, the study reveals how the intention to know the other in a situated and affirmative sense materialised across three main modes of knowing: the transformative experience of 'becoming' an affected person, the coping mechanisms employed, and the navigation of humanitarian crises. These findings contribute to the literature on accountability as responsiveness by providing specific insights and alternative understandings of responsiveness in accountability relationships. Additionally, the study proposes that accountability practices of this kind can generate specific types of knowledge and facilitate empowerment.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"111 ","pages":"Article 101495"},"PeriodicalIF":4.7,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41478036","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: 1

Audit partner facial traits, gender, and career outcomes 审计合伙人的面部特征、性别和职业成果

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-13 DOI: 10.1016/j.aos.2023.101513

Yuzhou Chen , Chezham L. Sealy , Quinn T. Swanquist , Robert L. Whited

{"title":"Audit partner facial traits, gender, and career outcomes","authors":"Yuzhou Chen , Chezham L. Sealy , Quinn T. Swanquist , Robert L. Whited","doi":"10.1016/j.aos.2023.101513","DOIUrl":"10.1016/j.aos.2023.101513","url":null,"abstract":"<div><p><span>A long line of psychology research suggests that people develop underlying behavioral trait expectations based on facial characteristics, and that these appearance-based trait inferences can influence<span> judgments and decisions. In this study, we examine the relation between audit partners' appearances and their career outcomes. Using independent ratings of audit partners’ facial traits, we find that partners whose appearance violates common gender stereotypes have less prestigious client portfolios. Specifically, we find a </span></span><em>negative</em> relation between appearing “competent” and the career outcomes of females and a <em>negative</em> relation between appearing “warm” and the career outcomes of males. Subsequent analyses suggest that these relations are concentrated among non-Big 4 audit partners. We further consider the relation between facial traits and career outcomes and find evidence that males (but not females) whose appearance violates gender stereotypes are <em>less likely</em> to work for Big 4 audit firms. Together, our findings provide insights into the relations between appearance, gender, and career outcomes for public company auditors in the United States.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101513"},"PeriodicalIF":4.7,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135761411","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

Memories lost: A history of accounting records as forms of projection 失去的记忆作为预测形式的会计记录的历史

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-10 DOI: 10.1016/j.aos.2023.101514

Nadia Matringe, Michael Power

{"title":"Memories lost: A history of accounting records as forms of projection","authors":"Nadia Matringe, Michael Power","doi":"10.1016/j.aos.2023.101514","DOIUrl":"10.1016/j.aos.2023.101514","url":null,"abstract":"<div><p>This paper develops a theoretical history of the intricate relationship between accounting as a recording technology and memory, arguing that accounting's influence extends beyond mere financial documentation to shape human memory and projections into the past and the future. Drawing on Stiegler's theory of transindividuation, understood as the <em>trans</em>-formation of individuals, groups and technologies, and his emphasis on technology-mediated memory, we propose that varying types of accounting records cultivate different memory forms by fostering spatiotemporal projections which reshape the societal perception and comprehension of accounting. Our analysis relies on a comparison between two decentralized transaction recording systems similar in their operations, but which emerged in two different eras: blockchain and early double-entry bookkeeping. Our approach draws from Haydu (1998) to identify similarities and contrasts between different periods which can emphasize the uniqueness of each, while conceptualizing long-term trends. By juxtaposing DEB and BC as instances of decentralized records, the study postulates a critical shift in accounting's transindividuation over time. We argue that while DEB's norms of recording aided in the formation of collective memory and long-term projections, turning records into objects of social investment, BC's recording, propelled by automation and an economic emphasis, manifests as an isolated numerical sequence hindering the scope of human projections. We posit that compared to early DEB, BC recording, although it holds the potential for democratization, may lead to divisions between users, among themselves, and with their records. We discuss the potential implications of this <em>trans</em>-dividuation process for notions of accountability, transparency, regulation, and the broader political role of accounting in society.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101514"},"PeriodicalIF":4.7,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368223000855/pdfft?md5=fcd7e54f5097089d94fae91e79215484&pid=1-s2.0-S0361368223000855-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656624","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 for GDP– A study of epistemic strategies when calculating the quarterly economy 国内生产总值核算--计算季度经济时的认识论策略研究

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-10 DOI: 10.1016/j.aos.2023.101522

Sabina Du Rietz

{"title":"Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy","authors":"Sabina Du Rietz","doi":"10.1016/j.aos.2023.101522","DOIUrl":"10.1016/j.aos.2023.101522","url":null,"abstract":"<div><p>Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the political discourse of growth and within international classifications, but also within the everyday processes of calculating the numbers. It shows how the QNA team struggles to adhere to the formal classifications and find reliable empirical accounts that matches them. In such situations, epistemic strategies are employed to handle the “gaps” and misalignments between the formal classifications and the everyday calculative practice. By theorizing the validation and support of weak numbers within a calculative culture shaped by the handling of second-order measurements and interrupted representations, the present study contributes to an emerging accounting literature on interrupted and hyperreal representations.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101522"},"PeriodicalIF":4.7,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368223000934/pdfft?md5=5aa80b71b166cba3dce0bf4c140fe619&pid=1-s2.0-S0361368223000934-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135655543","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

Investor reactions to apologies for financial misconduct 投资者对金融不当行为道歉的反应

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-04 DOI: 10.1016/j.aos.2023.101511

Fynn Ohlrogge , Kris Hardies , An-Sofie Claeys

{"title":"Investor reactions to apologies for financial misconduct","authors":"Fynn Ohlrogge , Kris Hardies , An-Sofie Claeys","doi":"10.1016/j.aos.2023.101511","DOIUrl":"10.1016/j.aos.2023.101511","url":null,"abstract":"<div><p>We conduct three experiments to examine the implications of corporate apologies on investors' reactions to allegations of financial misconduct. In Experiment 1, we manipulate <em>whether</em> the firm apologizes or denies the misconduct. Additionally, we manipulate <em>how</em><span> the firm apologizes for (denies) the misconduct by comparing “basic” response strategies (i.e., responses containing nothing more than a simple apology or denial) with “full” response strategies (i.e., responses containing additional elements, such as explicitly naming the misconduct). We find that investors are less willing to invest when the firm apologizes than denies it. Using mediation analysis, we find that when investors observe an apology, they attribute more responsibility to the management for the events, leading to a lower perception of credibility and a higher perception of litigation risk, ultimately affecting their investment judgment. Our results do not provide evidence that more extensive responses affect investors differently than more basic apologies or denials. In Experiment 2, we investigate self-disclosure as a potential strategy for firms to mute investors' negative reactions to apologies. Our results replicate the findings of Experiment 1. However, we do not find evidence that management can attenuate the adverse effects of apologizing for misconduct by self-disclosing the misconduct. In Experiment 3, we separate whether the apology includes an acceptance of responsibility or not and whether there is subsequent evidence of guilt or evidence of innocence. Surprisingly, investors do not react more favorably to apologies (with or without acceptance of responsibility) than denials, even when evidence substantiates the allegations. Overall, our study demonstrates that it is difficult for managers to attenuate the negative effects of financial misconduct on investors’ perceptions with apologies.</span></p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101511"},"PeriodicalIF":4.7,"publicationDate":"2023-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134935903","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

Experimental research on standard-setting issues in financial reporting 关于财务报告准则制定问题的实验研究

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-03 DOI: 10.1016/j.aos.2023.101509

Lisa Koonce , Cassie Mongold , Laura Quaid , Brian J. White

引用次数: 0

The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis 重复通知和通知核查模式对投资者对经理战略正面职称强调反应的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-01 DOI: 10.1016/j.aos.2023.101470

Wei Chen , Hun-Tong Tan , Elaine Ying Wang

{"title":"The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis","authors":"Wei Chen , Hun-Tong Tan , Elaine Ying Wang","doi":"10.1016/j.aos.2023.101470","DOIUrl":"10.1016/j.aos.2023.101470","url":null,"abstract":"<div><p>We conduct an experiment to examine how repeated earnings notifications and the mode in which investors check notifications affect their reactions to managers' strategic positive emphasis in earnings release titles (i.e., when firm performance is not as positive as the emphasis indicated in the title). We predict and find that a title <em>with</em> (versus <em>without</em>) a strategic positive emphasis can result in both a negative content incongruency effect and a positive title impression effect. Consistent with our expectations, we find that repetition not only dampens the negative content incongruency effect but also amplifies the positive title impression effect. As a result, compared to a title without a strategic positive emphasis, we find that a title with a strategic positive emphasis is more likely to result in a <em>favorable</em> investment judgment when investors receive repeated notifications in a one-by-one mode than when they receive a notification for the first time. These results are consistent with our predictions. We also explore the impact of title emphasis when investors receive repeated notifications in an all-at-once mode. Our results show that a strategic positive title emphasis does not influence investment judgment when investors check repeated notifications all at once, suggesting that a small behavioral change can protect investors from being swayed by managers’ strategic positive title emphasis.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"110 ","pages":"Article 101470"},"PeriodicalIF":4.7,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48062067","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

CEOs' structural power, prestige power, and target ratcheting CEO的结构权力、声望权力和目标棘轮

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-01 DOI: 10.1016/j.aos.2023.101469

Aishwarrya Deore , Matthias D. Mahlendorf , Fan Wu

{"title":"CEOs' structural power, prestige power, and target ratcheting","authors":"Aishwarrya Deore , Matthias D. Mahlendorf , Fan Wu","doi":"10.1016/j.aos.2023.101469","DOIUrl":"10.1016/j.aos.2023.101469","url":null,"abstract":"<div><p>This paper examines whether and how different types of CEO power affect the incorporation of past performance into CEOs' future targets. We theorize that CEOs can use their structural and prestige power to downward bias the target updating process to receive easier targets. However, CEOs with high prestige power may be more willing to accept target increases due to the signaling value of ambitious targets. Results from data on earnings per share (EPS) targets support our hypotheses. We find that asymmetric upward ratcheting, as reported in prior studies, is mostly driven by low-power CEOs. In contrast, CEOs with structural power receive weaker upward and stronger downward target adjustments. CEOs with prestige power receive favorable upward and downward target adjustments relative to CEOs with low power but not relative to CEOs with structural power. Interestingly, the two types of power do not have additive effects on target adjustments. Moreover, we use three natural experiments that enhance the signaling motive of CEOs and find that after these events, CEOs with prestige power agree to more challenging upward revisions compared to low-power CEOs. Our results contribute to accounting literature by distinguishing between different types of CEO power and by examining how organizational and social factors affect target-setting dynamics.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"110 ","pages":"Article 101469"},"PeriodicalIF":4.7,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47052642","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

Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector 卡路里核算：英国食品行业在菜单上引入强制性卡路里标签

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-10-01 DOI: 10.1016/j.aos.2023.101468

Ingrid Jeacle, Chris Carter

{"title":"Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector","authors":"Ingrid Jeacle, Chris Carter","doi":"10.1016/j.aos.2023.101468","DOIUrl":"10.1016/j.aos.2023.101468","url":null,"abstract":"<div><p>Obesity has become a topic of public discourse in Britain with claims that it is now one of the major causes of ill health and premature death. In an effort to tackle this obesity ‘crisis’, the UK government has introduced mandatory calorie labelling on menus. This legislation requires that the number of calories associated with a meal option, together with the recommended calorie consumption per day, be displayed on menus. Such ‘calorie accounting’ seeks to prompt the consumer to make menu choices consistent with public health ambitions and to encourage food establishments to reformulate lower calorie menu offerings. Drawing on the concepts of technologies of government (Miller & Rose, 1990; Rose & Miller, 1992) and biopedagogy (Harewood, 2009; Wright, 2009), this paper suggests that calorie accounting operates as a <em>technology of biopedagogy</em> which seeks to discipline and govern the body in contemporary neoliberal society. The paper also contributes to recent accounting scholarship on counter-conduct (Foucault, 2007) by highlighting how calorie accounting produces a form of counter-conduct that coexists with conformity to governmental goals. The paper draws upon three primary data sources: a documentary analysis of 44 policy documents on obesity and calorie reduction, an analysis of 112 responses to a public consultation exercise on calorie labelling, and 20 interviews with relevant actors.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"110 ","pages":"Article 101468"},"PeriodicalIF":4.7,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44831965","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

Auditor sustainability focus and client sustainability reporting 审计师的可持续发展重点和客户的可持续发展报告

2区管理学

Accounting Organizations and Society Pub Date : 2023-10-01 DOI: 10.1016/j.aos.2023.101512

Manlu Liu, Jing Tang, Stephanie Walton, Yiyang Zhang, Xinlei Zhao

{"title":"Auditor sustainability focus and client sustainability reporting","authors":"Manlu Liu, Jing Tang, Stephanie Walton, Yiyang Zhang, Xinlei Zhao","doi":"10.1016/j.aos.2023.101512","DOIUrl":"https://doi.org/10.1016/j.aos.2023.101512","url":null,"abstract":"We examine the relationship between auditors' sustainability focus and their clients' sustainability reporting. Sustainability reporting is of increasing social and regulatory interest following SEC guidance on the provision of sustainability disclosures. Auditors can bridge the gap between a myriad of technical guidance and their clients. Positive assortative matching could occur between clients who plan to increase their sustainability reporting and auditors who have a greater sustainability focus, with sustainability alignment comprising part of client strategy for credibly reporting sustainability information. Specifically, we examine auditor-client sustainability alignment through the association between relative auditor sustainability focus and their clients' sustainability disclosures and activities. We measure auditors' sustainability focus by examining the sustainability focus in auditors’ tweets. We find that auditor sustainability focus is positively associated with client sustainability reporting, through both sustainability disclosures and social and governance sustainability activities. Our study provides a greater understanding of auditor involvement in sustainability reporting.","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135605802","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