Accounting Organizations and Society最新文献_第5页

The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives? ESG 停止效应：投资者的反应在 ESG 计划的整个生命周期中是否有所不同？

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-02-03 DOI: 10.1016/j.aos.2023.101441

Shannon Garavaglia , Ben W. Van Landuyt , Brian J. White , Julie Irwin

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引用次数: 0

What you are versus what you do: The effect of noun-verb framing in earnings conference calls 你是什么，你做什么：财报电话会议中名词动词框架的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-10-10 DOI: 10.1016/j.aos.2024.101573

Yanjia Yang , Hun-Tong Tan

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

The politics of prudence in accounting standards 会计准则中的谨慎政治

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-08-17 DOI: 10.1016/j.aos.2024.101571

Omiros Georgiou

{"title":"The politics of prudence in accounting standards","authors":"Omiros Georgiou","doi":"10.1016/j.aos.2024.101571","DOIUrl":"10.1016/j.aos.2024.101571","url":null,"abstract":"<div><p>In the most recent revision of the conceptual framework underlying accounting standards the concept of prudence became the focus of an extraordinary public political dispute. This dispute is explored here by taking an actor-network theory perspective on politics, a ‘dingpolitik’ (Latour, 2005a) or ‘material politics’ (Barry, 2013a), that revolves around things and matters of concern, rather than just interests and ideologies. The analysis unveils how a multiplicity of human actors, including regulators, preparers, auditors, and users of accounts, academics, lawyers, politicians, and journalists, but also material actors such as IASB due process documents and responses, parliamentary debates, official statements, speeches, legal opinions, and financial press articles, come together and raise concerns that are unpredictable and evolving. These concerns ultimately expose the political qualities of prudence that are connected to other controversies relating to other financial reporting issues. At the peak of the political drama that unfolds we see a group of long-term investors commissioning a legal opinion challenging the legality of IFRSs on the grounds that the removal of prudence violates the legal requirement for accounts to show a true and fair view. Both the politics and anti-politics that take place around the concept of prudence lead us to reflect on conceptions of an unrelenting financialisation of accounting standards through fair value accounting and of their (potential) functions in organisations and society.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101571"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S036136822400031X/pdfft?md5=dcd00f02dd8c3918e8497db9d0376865&pid=1-s2.0-S036136822400031X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141998477","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

Audit firms’ corporate social responsibility activities and auditor reputation 审计公司的企业社会责任活动与审计师声誉

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-08-01 DOI: 10.1016/j.aos.2024.101569

Joshua L. Gunn , Chan Li , Lin Liao , Jinxuan Yang , Shan Zhou

引用次数: 0

Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing 税务咨询的意见购物：客户自恋、社会纽带和信息框架的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-06-14 DOI: 10.1016/j.aos.2024.101562

Steven E. Kaszak , Govind S. Iyer , Philip M.J. Reckers

{"title":"Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing","authors":"Steven E. Kaszak , Govind S. Iyer , Philip M.J. Reckers","doi":"10.1016/j.aos.2024.101562","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101562","url":null,"abstract":"<div><p>Contentious interactions can arise between a tax professional and client upon disagreement over a tax position. These interpersonal exchanges can lead to “opinion shopping” and represent a threat to voluntary tax compliance and the public interest. Opinion shopping is likely to increase in an era of rising narcissism because antagonistic narcissists are known to react aggressively to rejection of their views. To better understand drivers of opinion shopping, we conduct a quasi-experiment with 222 U.S taxpayers. We find clients with higher (<em>lower</em>) levels of antagonistic narcissism are more (<em>less</em>) likely to opinion shop and switch to another tax preparer. We also examine the efficacy of two theory-motivated moderators of client antagonistic narcissism: [1] tax professional – client social bonds and [2] persuasive messaging by the advisor. By doing so, we respond to calls to explore moderating influences on the undesirable effects of antagonistic narcissism while also providing novel insight into factors influencing taxpayer clients’ decision-making following interpersonal exchanges with a tax advisor. We find that while close social bonds and sanction warnings reduce opinion shopping among participants lower in antagonistic narcissism, they fail to do so among participants higher in antagonistic narcissism. Theory provides no basis for predicting a three-way interaction, and we find none. Contributions to the research literature, as well as implications for tax practice and policy internationally, are also discussed.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101562"},"PeriodicalIF":4.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141324325","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

Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes 让道德回归：会计作为反思平衡过程中的道德对话者

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-09-10 DOI: 10.1016/j.aos.2024.101570

Kalle Kraus , Anette Mikes , Carissa Véliz

{"title":"Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes","authors":"Kalle Kraus , Anette Mikes , Carissa Véliz","doi":"10.1016/j.aos.2024.101570","DOIUrl":"10.1016/j.aos.2024.101570","url":null,"abstract":"<div><p>The situations in which accounting is practiced raise moral concerns about customer and employee safety, community welfare, environmental sustainability, and human rights. Traditional accounting practices, such as budgets and performance measurement systems, have been widely regarded as ‘crowding out morality’ by objectifying the people affected by a firm's actions. In two North American utilities, we observed a stepwise structured process of moral reflection (which we identify as an instance of Rawls's reflective equilibrium approach), in which accounting, in the form of the risk appetite radar, helped guide executive decision making informed by moral principles. We develop two dimensions of accounting's role as ‘moral interlocutor’: enabling organizational value consensus and organizational value coherence. We identify three features of the observed accounting practice that enable it to act as moral interlocutor: subjectification rather than objectification of potential victims of the firm's actions; de-monetization, that is, considering trade-offs in terms of multiple organizational values, not only in terms of cost; and visualization of the organizations' moral principles on value priorities and how they are shaped by organizational decision making and action. The accounting visualizations did not only enable executives' reflection on rights and wrongs, but also triggered a fuller and richer moral vocabulary that was used for complex decision making involving, for instance, automation and the risk of suicides.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101570"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000308/pdfft?md5=c48646897ce1e98b87b2d805c3ef00f5&pid=1-s2.0-S0361368224000308-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142162107","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 “The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?” 讨论“ESG停止效应:在ESG计划的整个生命周期中，投资者的反应会有所不同吗?”

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-05-15 DOI: 10.1016/j.aos.2023.101467

Donald Young

引用次数: 0

Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves 算法的自我推论：机器学习如何推动计算实践自我评估

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-08-14 DOI: 10.1016/j.aos.2024.101567

Yuval Millo , Crawford Spence , Ruowen Xu

{"title":"Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves","authors":"Yuval Millo , Crawford Spence , Ruowen Xu","doi":"10.1016/j.aos.2024.101567","DOIUrl":"10.1016/j.aos.2024.101567","url":null,"abstract":"<div><p>Despite the growing importance of machine learning in today's organisations, we know relatively little about how machine learning operates and how it influences calculative practices and cultures. Based on 695 hours of ethnographic fieldwork in the team of credit modellers from a large internet company in China, this study analyses the calculative culture that underpins the development of credit models. We show that credit scoring methodologies develop progressively into a self-referential set of calculative practices where substantive concerns about loan default are supplanted by more insular concerns around the seamless operation of the model. Insofar as the latter can only be measured by the model itself, this reduces the role of calculative experts to facilitators of machine learning rather than the purposeful interpreters of machine learning produced data. In this regard, credit scoring experts focus more on ensuring that models have a robust conversation with themselves rather than with managers or credit scoring agents. This matters because machine learning-driven credit scoring models end up privileging access to credit for those whose data trails more readily pass through data preparation filters rather than those who are less likely to default. We thus contribute to an understanding of how machine learning-driven calculative cultures both enact algorithmic bias and operate beyond the ken of purposeful human actors.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101567"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141984528","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

Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans 加强首席执行官与财务总监之间的相互作用：监管重点和类似薪酬计划的作用

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-06-14 DOI: 10.1016/j.aos.2024.101563

Sebastian Firk , Nina Detzen , Jan C. Hennig , Michael Wolff

{"title":"Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans","authors":"Sebastian Firk , Nina Detzen , Jan C. Hennig , Michael Wolff","doi":"10.1016/j.aos.2024.101563","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101563","url":null,"abstract":"<div><p>In this study, we examine how personality attributes and a coordinated compensation design jointly contribute to complementarity in the CEO–CFO dyad. Drawing on regulatory focus theory, we propose that the combination of a CEO with a promotion focus and a CFO with a prevention focus benefits firms. In such a dyad, promotion-focused CEOs bring creativity, speed, and eagerness to advancement, whereas prevention-focused CFOs attend to vigilance, helping to keep promotion-focused CEOs grounded. We further argue that the effectiveness of this CEO–CFO dyad depends on promotion-focused CEOs being open to critical advice from prevention-focused CFOs. To make CEOs more amenable to CFOs' advice, we suggest similar compensation plans that foreground common objectives. We empirically test our arguments by focusing on the CEO–CFO dyad's influence on investment spending and firm performance in a longitudinal sample covering more than 10,000 firm years. Our results indicate a positive association between CEO promotion focus and investment spending, as well as firm performance. We further find that CFO prevention focus weakens the association between CEO promotion focus and investment spending, but strengthens the association with firm performance. These moderating influences of CFO prevention focus are more pronounced for higher compensation similarity in the CEO–CFO dyad. In sum, our findings exemplify that deliberately considering CEO and CFO personality attributes and their compensation design jointly strengthens the functioning of the CEO–CFO dyad.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101563"},"PeriodicalIF":4.7,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000230/pdfft?md5=ba15cd0e2db0cd60ceef29aa1ee2242e&pid=1-s2.0-S0361368224000230-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141323249","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