Accounting Organizations and Society最新文献_第9页

Coaching Today's auditors: What causes reviewers to adopt a more developmental approach? 辅导当今的审计人员：是什么原因导致审核员采用更具发展性的方法？

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-03-26 DOI: 10.1016/j.aos.2024.101548

Lindsay M. Andiola , Joseph F. Brazel , Denise Hanes Downey , Tammie J. Schaefer

引用次数: 0

Accountability and the postcolonial identity of Palestinian human rights NGO activists 巴勒斯坦人权非政府组织活动家的问责制和后殖民身份

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.2024.101546

Mohammed Alshurafa, Rania Kamla

{"title":"Accountability and the postcolonial identity of Palestinian human rights NGO activists","authors":"Mohammed Alshurafa, Rania Kamla","doi":"10.1016/j.aos.2024.101546","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101546","url":null,"abstract":"<div><p>We incorporate conceptualisations around the accountable self into the NGO accountability literature to consider how NGO human rights activists make sense of their accountability in relation to their postcolonial identity. We conducted 21 semi-structured interviews with Palestinian activists working in Palestinian and Israeli NGOs defending human rights in Gaza. Our findings provide four original insights. First, the construction of their identity as “postcolonial” considerably motivates our interviewees' work as human rights activists, but also creates conflicts with NGOs' humanitarian missions. Activists respond by stressing their postcolonial identity over their professional one. Second, due to Palestinian activists' own lived experiences, they construct accountability relations and collective identities defined by victimhood. The sense of victimhood results in blurring boundaries between activists and their “beneficiaries”, which influences their sense of accountability and motivates their practices. Third, the accountable self mobilises different accountability practices to deal with both the self's needs for narrativity and authenticity (e.g., through storytelling and remembrance) and external demands for “objective” accounts, thereby balancing their postcolonial and professional identities and responsibilities. Fourth, our interviewees sense that their accountability has limitations, as the accounts of human rights violations they produce receive insufficient recognition from others. Overall, the study indicates the importance of considering how a postcolonial identity of human rights activists creates various sources and motivations for the accountable self's relationships, practices and limitations distinguishable from, but linked, to those practised by NGOs.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101546"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000060/pdfft?md5=916afd68dbf11ccd44afcfa445211c19&pid=1-s2.0-S0361368224000060-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103295","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

Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets 交易成本拆分与投资者对投资研究的依赖：来自实验性资产市场的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2024-06-01 Epub Date: 2024-02-03 DOI: 10.1016/j.aos.2024.101542

Sebastian Stirnkorb

{"title":"Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets","authors":"Sebastian Stirnkorb","doi":"10.1016/j.aos.2024.101542","DOIUrl":"https://doi.org/10.1016/j.aos.2024.101542","url":null,"abstract":"<div><p>Broker-dealers traditionally charge their clients for the provision of investment research with a composite fee that bundles payments for research with other variable fees, such as those for trade executions. Due to regulatory changes in Europe, US broker-dealers temporarily allowed some of their clients to pay an explicit fee for the provision of investment research. Drawing on the sunk cost literature, I examine how transaction cost unbundling influences investors’ reliance on investment research. Results from 16 experimental markets indicate that investors place greater weight on costly forecasts under a system of unbundled payments compared to bundled payments, but only if transaction costs are sufficiently high, which is consistent with the dynamics of a sunk cost fallacy. I find marginal evidence that the enhanced focus on the forecast further inhibits investors' learning, as reflected in a slower reduction of price errors over time. These results are important since investors worldwide are increasingly paying explicit charges for investment research, a trend reinforced by a recent SEC policy change.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"112 ","pages":"Article 101542"},"PeriodicalIF":4.7,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368224000023/pdfft?md5=d0745bba4ef3eed6fc7de1c24cb74030&pid=1-s2.0-S0361368224000023-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139675691","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 : 2024-06-01 Epub 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":"2024-06-01","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

Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK 计算框架、折衷指标和创新的多重价值:英国的技术孵化案例

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 Epub Date: 2023-07-04 DOI: 10.1016/j.aos.2023.101479

Veronica Casarin

{"title":"Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK","authors":"Veronica Casarin","doi":"10.1016/j.aos.2023.101479","DOIUrl":"10.1016/j.aos.2023.101479","url":null,"abstract":"<div><p>Complex organizations are faced with numerous demands that translate into different assessments of value. We focus here on the agency of performance metrics and how they represent and mediate multiple and contrasting values. We draw on a case study of technology incubation, a complex site where attempts to meet the sometimes conflicting demands of stakeholders inevitably lead to multiple assessments of the value of innovation. We propose a theoretical model inspired by Beunza and Garud’s (2007) notion of <em>calculative frame</em>, positing that each frame expresses value in terms of a dominant <em>principle of worth</em>, a <em>metaphorical root</em>, and the <em>key metrics</em> of worth. We then explore how and under what conditions the tensions among frames are mediated by <em>compromising metrics</em>. Our paper contributes to the literature on socio-materiality by strengthening the conceptual linkages between the elements of calculative frames and theorizing their co-constituted character. In this way we broaden the applicability of the calculative frame model to performance measurement in complex organizations. We also contribute to the management accounting literature on tensions and compromise by providing an account of the agency of performance metrics and the <em>mechanisms of combinability</em> through which they <em>mediate a compromise</em> among conflicting frames, and <em>bridge</em> frames that are not in conflict.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"111 ","pages":"Article 101479"},"PeriodicalIF":4.7,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368223000508/pdfft?md5=b3887ef66cb42303c97f1a49dbe1562a&pid=1-s2.0-S0361368223000508-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47861310","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: 1

Performance measurement system diversity and product innovation: Evidence from longitudinal survey data 绩效评估系统多样性与产品创新:来自纵向调查数据的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 Epub Date: 2023-07-16 DOI: 10.1016/j.aos.2023.101480

Clara Xiaoling Chen , Jeremy B. Lill , Lorenzo Lucianetti

{"title":"Performance measurement system diversity and product innovation: Evidence from longitudinal survey data","authors":"Clara Xiaoling Chen , Jeremy B. Lill , Lorenzo Lucianetti","doi":"10.1016/j.aos.2023.101480","DOIUrl":"10.1016/j.aos.2023.101480","url":null,"abstract":"<div><p>We examine (1) the association between performance measurement system (PMS) diversity and product innovation; and (2) the interdependence between PMS diversity and PMS use (diagnostic or interactive) for product innovation. We expect the association between PMS diversity and product innovation to depend on the trade-off between PMS diversity's potential benefits of meeting enhanced information needs and potential costs of information overload. Further, we apply knowledge recombination theory of innovation, which suggests that innovation requires access to diverse information and integration efficiency. Thus, we expect PMS diversity and PMS use to be complementary in supporting product innovation. We test our predictions using survey data collected over two waves. We find a positive association between PMS diversity and product innovation. We test for bidirectional effects, and find that the direction of the association is from PMS diversity to innovation. Furthermore, we find strong support for the complementarity between PMS diversity and PMS use (diagnostic or interactive) in supporting product innovation. Lastly, we document that environmental uncertainty moderates these effects.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"111 ","pages":"Article 101480"},"PeriodicalIF":4.7,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48797379","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

Invest in what you know? How customer investors react to corporate restatements 投资于你所知道的？客户投资者对公司重述的反应

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-11-01 Epub Date: 2023-08-08 DOI: 10.1016/j.aos.2023.101496

Shana Clor-Proell , Nikki MacKenzie , Kristina Rennekamp , Kathy Rupar

引用次数: 0

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 Epub Date: 2023-07-29 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

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 Epub Date: 2023-06-17 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

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 Epub Date: 2023-06-07 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