是 "耻辱之楼 "还是 "媒体审判"?媒体对毕马威荷兰总部的诬陷

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Dominic Detzen
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引用次数: 0

摘要

本文主要探讨了荷兰媒体在试图追究审计行业责任的过程中,物质人工制品--毕马威荷兰总部--所发挥的作用。本文运用新闻框架和媒体的社会控制功能等方面的文献,分析了新闻界是如何将该建筑作为体现现有专业行为的感知空间。本文采用时间括弧策略,追溯了对毕马威会计师事务所最初微弱的指控是如何在连续曝光后扩大和延伸的,最终引发了对欺诈、逃税和伪造指控的刑事调查。本文展示了媒体构建和制定报道框架的能力,这些框架压制了来自审计领域的声音,并为公司和行业制定了改革议程。本文还揭示了审计事务所办公室试图传达的价值观与他们在公众眼中所体现的价值观之间的反差。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
‘A building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office

This paper centers on the role that a material artefact—KPMG Netherlands’ head office—has played in the Dutch media’s attempt to hold the audit profession to account. It employs the literatures on news framing and the media’s social control function, to analyze how the press mobilized the building as a perceived space that epitomized extant professional conduct. Using a strategy of temporal bracketing, the paper traces how an initially weak claim against KPMG amplified and expanded after successive revelations, which ultimately triggered a criminal investigation into charges of fraud, tax evasion, and forgery. The paper shows the media’s ability to construct and enact reporting frames that suppress voices from the audit field and that set a reform agenda for both firm and profession. It also reveals the contrast between the values that audit firm offices seek to convey and those they come to embody in the eyes of the public.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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