加拿大会计名人堂:对早期入选者的分析和即时批评†.

IF 1.6 Q3 BUSINESS, FINANCE
Alan J. Richardson
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引用次数: 0

摘要

加拿大会计名人堂(Canadian Accounting Hall of Fame,CAHF)在其头三年的运作中吸收了 31 名成员,其公开意图是建立一个 "对加拿大会计职业的发展做出重大贡献 "的入选者临界质量,并创建 "加拿大会计史册"。本文对该团体进行了分析,并鉴于其任务和愿望,对 CAHF 进行了隐含的批评。本文首先细读了 CAHF 的公开意向声明和政策,以澄清其致力于实现的目标,并找出其任务中的模糊之处和矛盾之处。然后,将首批入选者的特征与反映 CAHF 任务的基线进行比较,以确定在实践中如何解决模糊不清的问题。目前的 CAHF 成员中,财务报告和审计(与其他会计能力领域相比)、学术界(与实务界/行业相比)、人口较多省份(与草原和大西洋地区相比)、特许会计师(与其他传统称谓相比)以及男性(与女性相比)所占比例过高。目前的做法还揭示了在 "加拿大 "和 "加拿大人"、"贡献 "和 "影响 "的定义方面尚未解决的模糊问题,以及在解释入选者贡献的历史背景和文献方面的欠缺。文献中确定了 "追溯性文化圣化机构 "的最佳做法,并与加拿大人权基金会的程序相一致。本文还研究了新闻界对中国长寿基金会的批评性评论,并确定了公众对入选者的期望在哪些方面对基金会的任务提出了挑战。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Canadian Accounting Hall of Fame: An Analysis of Early Inductees and Immanent Critique†
The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in Canada.” This paper provides an analysis of the group and an immanent critique of CAHF given its mandate and aspirations. It begins with a close reading of CAHF's public statement of intent and policies to clarify what it is committed to achieving and to identify ambiguities and contradictions within its mandate. The characteristics of the initial inductees are then compared with baselines reflecting CAHF's mandate and are used to identify how ambiguities are resolved in practice. The current members of CAHF overrepresent financial reporting and auditing (compared with other areas of accounting competence), academics (compared with those in practice/industry), the more populated provinces (compared with the Prairies and Atlantic region), Chartered Accountants (compared with other legacy designations), and men (compared with women). Current practice also reveals unresolved ambiguities in the definition of “Canada” and “Canadian” and “contribution” and “impact,” as well as an underdeveloped presentation of historical context and documentation to interpret the inductees’ contributions. Best practices for “retrospective cultural consecration institutions” are identified in the literature and align with CAHF procedures. The paper also examines critical commentary on CAHF in the press and identifies areas where its mandate is challenged by public expectations of inductees.
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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