Accounting Organizations and Society最新文献_第7页

Accounting for sustainability and climate change: Special section overview 可持续性和气候变化核算：特别章节概述

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-07-29 DOI: 10.1016/j.aos.2024.101568

Hans Christensen , Jeffrey Hales , Brendan O'Dwyer , Mark E. Peecher

引用次数: 0

Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness 减少会计行业黑人雇员的离职意向：种族中心地位、种族身份肯定和上司亲密度的作用

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.2024.101572

Cynthia S. Wang , Alexis N. Smith , Edward E. Scott , Bryan D. Edwards , Seth E. Smart

{"title":"Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness","authors":"Cynthia S. Wang , Alexis N. Smith , Edward E. Scott , Bryan D. Edwards , Seth E. Smart","doi":"10.1016/j.aos.2024.101572","DOIUrl":"10.1016/j.aos.2024.101572","url":null,"abstract":"<div><p>Within the accounting profession, a persistent organizational issue is higher turnover rates among Black employees compared to White employees. Yet, there is currently no clear theoretical understanding of the reasons behind this higher turnover and how to reduce it. Drawing from focus groups of Black certified public accountants and in-depth interviews with both Black accountants and White supervisors of Black accountants, we developed a theoretical framework highlighting crucial psychological, behavioral, and relational factors that we predict are associated with reduced turnover intentions by Black employees. We propose that Black employees' racial centrality is associated with racial identity affirmation—attempts to affirm one's racial identity by expressing and highlighting positive aspects of one's racial group. Furthermore, we posit that the relationship between racial identity affirmation and reduced turnover intentions is weaker for Black accountants who feel less close to their supervisors, as their affirmations are less likely to be validated. We tested these hypotheses using a sample of 222 Black accountants, and our findings supported our predictions. We discuss the implications of these findings for theory, practice, and future research.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101572"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141998478","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 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 : 2024-12-01 Epub 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":"2024-12-01","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

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

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-10-07 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":"10.1016/j.aos.2023.101512","url":null,"abstract":"<div><div><span>We examine the relationship between auditors' sustainability focus and their clients' </span>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.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101512"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","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

Corrigendum to “Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency” [Accounting, Organizations and Society 95 (July 2021), 101279] 绩效评估与压力：评估频率对荷尔蒙影响的实地证据"[《会计、组织与社会》第 95 期（2021 年 7 月），101279] 更正

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-03-05 DOI: 10.1016/j.aos.2024.101544

Lars Frimanson , Janina Hornbach , Frank G.H. Hartmann

引用次数: 0

Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting 管理报告中的成本计算系统设计与诚信：对多代理预算和能力报告的实验研究

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-01-30 DOI: 10.1016/j.aos.2024.101541

Sophie Maussen , Eddy Cardinaels , Sophie Hoozée

{"title":"Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting","authors":"Sophie Maussen , Eddy Cardinaels , Sophie Hoozée","doi":"10.1016/j.aos.2024.101541","DOIUrl":"10.1016/j.aos.2024.101541","url":null,"abstract":"<div><p>Time-Driven Activity-Based Costing (TDABC) systems use time inputs and distinguish between the cost of resource usage and the cost of unused capacity to provide accurate cost information. Importantly, TDABC produces aggregate signals of unused capacity at the department level, which offers the potential for superiors to assess misreporting or slack creation during budgeting without knowing which subordinates contributed to the slack. In a multi-agent participative budgeting experiment, we examine the impact of two capacity reporting conditions against a condition where capacity reporting is absent. When superiors receive an aggregate signal of unused capacity and subordinates have no discretion over cost allocation input parameters, misreporting of cost budgets decreases compared to when capacity reporting is absent. However, the benefits of capacity reporting on misreporting largely vanish when subordinates have discretion over the inputs allowing them to hide their unused capacity. When discretion is absent, subordinates anticipate peers to reduce misreporting to avoid the superior's rejection of their aggregate proposal. Yet, discretion over the inputs changes subordinates' anticipation in that they expect others to misreport and hide unused capacity to appear honest. Costing system designers should thus be aware that giving employees discretion over time inputs can offset the decision-making benefits of TDABC.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101541"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139644820","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

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 : 2024-06-01 Epub 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":"2024-06-01","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

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 : 2024-06-01 Epub 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":"2024-06-01","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

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 : 2024-06-01 Epub 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":"2024-06-01","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

Firm-specific climate risk and market valuation 公司特有的气候风险和市场估值

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-03-23 DOI: 10.1016/j.aos.2024.101547

Henk Berkman , Jonathan Jona , Naomi Soderstrom

引用次数: 0