Accounting Organizations and Society最新文献_第8页

The effect of target transparency on managers’ target setting decisions 目标透明度对管理者制定目标决策的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-03-11 DOI: 10.1016/j.aos.2024.101545

Markus C. Arnold , Martin Artz , Ivo D. Tafkov

{"title":"The effect of target transparency on managers’ target setting decisions","authors":"Markus C. Arnold , Martin Artz , Ivo D. Tafkov","doi":"10.1016/j.aos.2024.101545","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101545","url":null,"abstract":"<div><p>This study investigates, via two experiments, the effects of target transparency, which reflects employees' knowledge about each other's targets in an organization, on managers' target setting decisions. We also investigate whether this effect depends on the need for help among employees. We predict and find that target transparency and need for help interact to influence managers' target setting decisions. Target transparency increases target levels when the need for help is low, but not when it is high. Further, target transparency leads managers to differentiate less between individual employee targets. This reduction is greater when the need for help is high than when it is low. Additional analyses support our theory by revealing that managers strategically set targets in a way that is consistent with an intention to motivate both effort at the individual level and help among employees when such are needed. Our results help explain anecdotal evidence of why companies that value help among employees often make targets transparent throughout the entire organization.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101545"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000059/pdfft?md5=fbde2e86de6b10c1379dc90b2f3629c6&pid=1-s2.0-S0361368224000059-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103294","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

The recognition and negotiation of class-based barriers to progression and inclusion in accounting professional services firms 认识并协商会计专业服务公司中基于阶级的进步和包容障碍

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-05-03 DOI: 10.1016/j.aos.2024.101551

Christopher Flanagan, Yvonne Joyce

{"title":"The recognition and negotiation of class-based barriers to progression and inclusion in accounting professional services firms","authors":"Christopher Flanagan, Yvonne Joyce","doi":"10.1016/j.aos.2024.101551","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101551","url":null,"abstract":"<div><p>Drawing on interviews with accountants working at professional services firms (PSFs) in the UK, we explore how reflexivity enables accountants to recognise and negotiate class-based barriers to progression and inclusion. We identify a range of reflexive practices (including conversations with colleagues and clients, observations, mentoring, mulling over, and imagining) and show how these interact with <em>habitus</em> to structure the individual (mis)recognition of class-based barriers in the workplace. We find that reflexivity can engender an awareness of ‘difference’ and sense of inferiority relative to others, primarily for those from less privileged backgrounds. We provide evidence of the enabling role of reflexive practices which lead to purposive action for negotiating class-based barriers. However, we also find that reflexivity can lead to idiosyncratic strategies which support assimilation to (rather than challenging) existing practices in the accounting field. We find contradictory accounts of the effects of class, where class is recognised as a barrier, yet individuals are thought to progress through merit. We explain this tension through the limitations of reflexivity, restricted opportunities <em>for</em> reflexivity, and misrecognition of the effects of class in a seemingly meritocratic system. We provide examples of enduring and unrecognised class-based inequalities in accounting PSFs, including team composition and work allocation, class-segmented service lines, and the long-term consequences for those from less privileged backgrounds of having to work harder to ‘reach the same level’. Our findings suggest that PSFs must facilitate ‘difficult’ conversations aimed at breaking the culture of silence around class.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101551"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000114/pdfft?md5=deaf34e05de27d98ac74dd8a7b4a54a5&pid=1-s2.0-S0361368224000114-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140822909","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

The effect of reward frequency on performance under cash rewards and tangible rewards 现金奖励和有形奖励下的奖励频率对绩效的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-03-02 DOI: 10.1016/j.aos.2024.101543

Andrew H. Newman , Ivo D. Tafkov , Nathan J. Waddoups , Xiaomei Grazia Xiong

引用次数: 0

Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations? 审计师对客户亲社会活动的保证是否会影响记者与审计师的后续谈判？

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-04-10 DOI: 10.1016/j.aos.2024.101550

Jeremy D. Douthit , Steven J. Kachelmeier , Ben W. Van Landuyt

{"title":"Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?","authors":"Jeremy D. Douthit , Steven J. Kachelmeier , Ben W. Van Landuyt","doi":"10.1016/j.aos.2024.101550","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101550","url":null,"abstract":"<div><p>In two incentivized experiments, we investigate the potential for auditor assurance of prosocial activities akin to Environmental, Social, and Governance (ESG) initiatives to bias the initial positions and final outcomes of subsequent reporter-auditor negotiations. This possibility arises from the psychological theory of licensing, with a prosocial activity providing the motivation for licensing, while auditor assurance provides a perceived opportunity for licensing. We find that the combination of a preliminary prosocial activity by the reporter with auditor assurance of that activity leads reporters to specify more aggressive initial negotiation positions, although it does not result in more lenient initial positions by the auditor. The final outcomes of reporter-auditor negotiations are biased in the reporter’s favor in our first experiment, in which auditor assurance of a prosocial reporter activity is of a social and collaborative nature. This result does not extend to our second experiment in which auditor assurance is not collaborative, although we still observe more aggressive reporters. Overall, our research identifies aggressive reporting as a potential unintended consequence of ESG assurance, especially when that assurance is of a more collaborative variety.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101550"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140540635","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

Costs and benefits of a risk-based PCAOB inspection regime 基于风险的 PCAOB 检查制度的成本和收益

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-05-27 DOI: 10.1016/j.aos.2024.101552

Brant E. Christensen , Nathan J. Newton , Michael S. Wilkins

{"title":"Costs and benefits of a risk-based PCAOB inspection regime","authors":"Brant E. Christensen , Nathan J. Newton , Michael S. Wilkins","doi":"10.1016/j.aos.2024.101552","DOIUrl":"10.1016/j.aos.2024.101552","url":null,"abstract":"<div><p>We investigate the costs and benefits of the PCAOB's risk-based inspection regime by studying how auditors respond to engagement-level inspection risk. Using an established inspection selection model, we find evidence that auditors behave consistent with accountability theory when auditing clients with elevated ex-ante inspection risk. Specifically, we observe an increased propensity to report material weaknesses, a decreased propensity to assert that previous material weaknesses have been remediated, increased audit effort, and a decreased likelihood of subsequent financial statement restatement. In general, these outcomes reflect auditors' attempts to minimize negative inspection outcomes in a way that could be beneficial to investors. However, auditors' apparent focus on relative inspection risk also creates potential costs for investors as evidenced by an increased likelihood of resignation from the client and inattention to clients with relatively <em>lower</em> inspection risk when auditor resources are most constrained. Importantly, several tests provide evidence that auditors' response to inspection risk is distinct from and incremental to their response to misstatement risk. Overall, our findings suggest that there are potential benefits and potential costs associated with auditors' responses to a selection approach that is primarily risk-based.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101552"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141190290","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

Projecting, infrastructuring and calculating: From an In vitro to an In vivo carbon market 预测、基础设施建设和计算：从体外碳市场到体内碳市场

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-04-06 DOI: 10.1016/j.aos.2024.101549

Wai Fong Chua , Tanya Fiedler , Christina Boedker

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 : 2024-06-01 Epub 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><p>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.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101524"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","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

Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry 技术中介、中介道德和设计的道德想象：制药业的绩效衡量系统

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-01-04 DOI: 10.1016/j.aos.2023.101535

Chiara Bottausci , Keith Robson , Claire Dambrin

{"title":"Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry","authors":"Chiara Bottausci , Keith Robson , Claire Dambrin","doi":"10.1016/j.aos.2023.101535","DOIUrl":"https://doi.org/10.1016/j.aos.2023.101535","url":null,"abstract":"<div><p>In this paper, we seek to understand the ethics of accounting technology design. We commence by working with the concept of technological mediation, which is theorizing how technologies steer actions by evoking given behaviours and by contributing to perceptions and interpretations of reality that form the basis for choices and decisions to act. As such, this relation between people and technologies has important <em>ethical</em> consequences since it implies that technologies contribute actively to how humans do ethics. In this paper, we draw upon a postphenomenological approach (Ihde; Verbeek) to study and to theorise the <em>moral mediations</em> brought about by accounting technology, by examining how, in its <em>design</em>, technology can actively mediate the moral choices and guide the moral actions human beings make. Our central research question is ‘how is morality mediated in the design of accounting technologies?‘. This question is explored through an ethnographic study of the design of a new Performance Measurement and Compensation System in the Italian division of a multi-national pharmaceutical company. We offer two main contributions towards answering this question. First, by working within the theory of technological mediation, we develop the concept of a ‘moral imaginary’ as an approach to understanding designing the morality of things. Second, we elaborate a process model to theorise how moral mediations unfold in the design of accounting technology. From our conceptual motivation and the theoretical elaboration it inspired, we illuminate how the design of accounting technologies, in this case a PMS system, is a form of ‘engineering ethics’ through techno-moral mediation.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101535"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S036136822300106X/pdfft?md5=25636265e82ed52179a39608a7af29b9&pid=1-s2.0-S036136822300106X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139107112","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 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 : 2024-06-01 Epub 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":"2024-06-01","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

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 : 2024-06-01 Epub 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