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How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions* 管理会计师如何在资本预算中有意识地创建现金流预测:产品开发决策实地研究†
IF 1.6 Q3 BUSINESS, FINANCE Pub Date : 2024-03-07 DOI: 10.1111/1911-3838.12361
Marc Wouters, Frank Stadtherr

In capital budgeting, management accountants may have their own agendas when they are creating cash flow forecasts and recommending particular capital investments. What are the mechanisms management accountants can use to influence cash flow forecasts in capital budgeting? This field study investigates how management accountants prepared cash flow forecasts for product development investment decisions at a car company. We describe in detail two instances of the technical design of new cars, the preparation of cash flow forecasts, and decisions on capital investment projects. When management accountants monetarily quantify various kinds of inputs, they not only make pragmatic choices as part of their normal work of dealing with complexity and uncertainty, but they also purposefully intervene in various ways to make their cash flow forecast support a particular capital investment. These interventions can be differentiated in terms of their nature (qualitative or quantitative) and timing (initiating or counteracting). This field study contributes a conceptualization and empirical evidence on accounting tactics in the context of capital budgeting.

在资本预算编制中,管理会计师在编制现金流预测和建议特定资本投资时可能有自己的目的。管理会计师可以利用哪些机制来影响资本预算中的现金流预测?本实地研究调查了管理会计师如何为一家汽车公司的产品开发投资决策准备现金流预测。我们详细描述了新车技术设计、现金流预测准备和资本投资项目决策的两个实例。当管理会计师对各种投入进行货币量化时,他们不仅会在处理复杂性和不确定性的正常工作中做出务实的选择,还会有目的地进行各种干预,以使他们的现金流预测支持特定的资本投资。这些干预可以从性质(定性或定量)和时机(启动或抵消)方面加以区分。这项实地研究为资本预算背景下的会计策略提供了概念和实证证据。
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引用次数: 0
Is the Sky the Limit for Menteen Studios?† Menteen Studios 的天空是无限的吗?
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2024-03-06 DOI: 10.1111/1911-3838.12359
Anne M. Farrell, Margaret B. Shackell, Monte R. Swain
This case exposes students to an intriguing industry: film production and distribution. The focus on relevant costing allows students to make recommendations about keeping, dropping, or expanding a distribution channel and about venturing into a new technology for film distribution. The analysis requires critical thinking. Because students are provided with relatively sparse financial information, they are less likely to be fixated on data and more likely to think critically about how to structure analyses to address strategic and operational issues being weighed by the studio. In addition, the case requires students to communicate their recommendations and the underlying assumptions effectively. This case is suitable for use in undergraduate and graduate managerial and cost accounting courses, introductory MBA courses in managerial accounting or strategic thinking, or undergraduate or graduate courses that are specific to the entertainment industry.This article is protected by copyright. All rights reserved.
本案例向学生展示了一个有趣的行业:电影制作和发行。对相关成本核算的关注使学生能够就保留、放弃或扩大发行渠道以及涉足电影发行新技术提出建议。分析需要批判性思维。由于向学生提供的财务信息相对较少,他们不太可能只关注数据,而更有可能批判性地思考如何构建分析结构,以解决制片厂正在权衡的战略和运营问题。此外,本案例还要求学生有效地传达他们的建议和基本假设。本案例适合用于本科生和研究生的管理会计和成本会计课程、MBA 管理会计或战略思维入门课程,或专门针对娱乐业的本科生或研究生课程。本文受版权保护,保留所有权利。
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引用次数: 0
The Effect of Gamification on Employee Boredom and Performance* 游戏化对员工厌倦情绪和工作表现的影响†...
IF 1.6 Q3 BUSINESS, FINANCE Pub Date : 2024-02-21 DOI: 10.1111/1911-3838.12357
Zhuoyi Zhao

This study investigates the effect of gamification on employee boredom and performance in a repetitive work process. In video games, loot is unpredictable, intermittent rewards used to motivate players to repeat boring actions. In a 2 × 1 laboratory experiment, I examine how gamification, featuring nonmonetary loot point rewards, may impact boredom and performance. I find that individuals have mixed opinions. On the one hand, they recognize the emotional value of gamification and find the repetitive work process more attractive. On the other hand, they experience a violation of fairness even though the point rewards do not impact their monetary payoff. My findings help reconcile the seemingly contradictory predictions from two sets of motivation theories. While some conventional theories (e.g., equity theory, expectancy theory, and agency theory) suggest that unpredictable rewards negatively affect motivation, both the reinforcement theory of motivation and findings from neuroscience research indicate a bright side to those rewards. Due to the countervailing effects, I do not find a significant difference in either boredom or performance between conditions. My results show that when gamifying repetitive work processes with unpredictable rewards such as loot points, managers need to address fairness concerns while maintaining the motivational properties of gamification.

本研究探讨了游戏化对员工在重复性工作过程中的厌烦情绪和工作表现的影响。在视频游戏中,战利品是一种不可预测的间歇性奖励,用于激励玩家重复无聊的操作。在一个 2 × 1 的实验室实验中,我研究了游戏化(以非货币战利品积分奖励为特点)如何影响无聊感和工作绩效。我发现,个人的意见不一。一方面,他们认识到游戏化的情感价值,认为重复的工作过程更有吸引力。另一方面,即使积分奖励不会影响他们的金钱回报,他们也会感到有违公平。我的研究结果有助于调和两套动机理论中看似矛盾的预测。虽然一些传统理论(如公平理论、期望理论和代理理论)认为不可预测的奖励会对动机产生负面影响,但动机强化理论和神经科学研究结果都表明,这些奖励有其光明的一面。由于存在反作用,我没有发现不同条件下的无聊程度或成绩有显著差异。我的研究结果表明,在用战利品积分等不可预测的奖励将重复性工作流程游戏化时,管理者需要在保持游戏化激励特性的同时解决公平性问题。本文受版权保护,保留所有权利。
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引用次数: 0
Green Accolades and Oil-Soaked Mermaids: A Sociology of Worth Perspective on BP's Sustainability Reporting and the Deepwater Horizon Disaster* 绿色荣誉与油污美人鱼:从价值社会学的角度看英国石油公司的可持续发展报告和深水地平线灾难†。
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2024-02-19 DOI: 10.1111/1911-3838.12356
Oluwasegun Popoola, Esther R. Maier

Sustainability reporting was originally intended to improve accountability by providing more transparency around the ecological impact of organizational action. However, as sustainability reports are increasingly used as a tool for legitimacy and a source of information by financial stakeholders, environmental concerns are being framed in economic terms. This paper draws on Boltanski and Thévenot's (2006, On Justification: Economies of Worth, Princeton University Press) sociology of worth framework to explore how the prioritization of market values facilitates the disconnect between sustainability reporting and the environment. We use the Deepwater Horizon disaster as an extreme case to illustrate how the one-sided “compromises” with market values subjugate the values associated with social and environmental stewardship. We suggest that the integration of different conceptions of the common good can provide a more nuanced understanding of the relations between economic and environmental values.

可持续发展报告的初衷是通过提高组织行动对生态影响的透明度来加强问责制。然而,随着可持续发展报告越来越多地被金融利益相关者用作合法性的工具和信息来源,环境问题也被纳入了经济学的范畴。本文借鉴了 Boltanski 和 Thévenot(2006 年)的价值社会学框架,探讨了市场价值的优先化如何促进了可持续发展报告与环境之间的脱节。我们以 "深水地平线 "灾难为极端案例,说明片面地向市场价值 "妥协 "如何削弱了与社会和环境管理相关的价值。我们认为,整合不同的共同利益概念可以让我们对经济价值与环境价值之间的关系有更细致的理解。本文受版权保护,保留所有权利。
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引用次数: 0
The Canadian Accounting Hall of Fame: An Analysis of Early Inductees and Immanent Critique† 加拿大会计名人堂:对早期入选者的分析和即时批评†.
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2024-02-09 DOI: 10.1111/1911-3838.12355
Alan J. Richardson
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.
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。
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引用次数: 0
Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services* 透视机器人流程自动化如何改变会计和审计服务†?
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-12-27 DOI: 10.1111/1911-3838.12351
Adriana Tiron-Tudor, Ramona Lacurezeanu, Vasile Paul Bresfelean, Adelina Nicoleta Dontu

The emergence of robotic process automation (RPA) and similar digital technologies is transforming the traditional business models of accounting and auditing services. Such emergence brings valuable benefits. Along with other technologies, RPA represents a significant tool in accounting and auditing services' new digital setting. Despite this, scholarly research on the subject is scarce, particularly concerning the implementation of RPA at accounting and auditing firms. This article provides a literature review of current academic research on RPA in accounting and auditing and proposes future research directions. The review clarifies the use cases of RPA in accounting and auditing. It also reveals that RPA implementation and preparation challenges stem from practical considerations as well as deficits in accountants' applicable education. Thus, the paper is relevant for educators and the accounting profession. Finally, by expanding the discussion of RPA beyond its current focus on accounting and auditing, the authors identify a need for more empirical research on the impact of RPA technology in the post-implementation stage.

机器人流程自动化(RPA)和类似数字技术的出现正在改变会计和审计服务的传统业务模式。同时,这种出现也带来了宝贵的好处。与其他技术一样,RPA 是会计和审计服务新数字环境中的重要工具。尽管如此,有关这一主题的学术研究却很少,尤其是有关在会计和审计公司实施 RPA 的研究。因此,本文对当前有关会计和审计领域 RPA 的学术研究进行了文献综述,并提出了未来的研究方向。我们的综述阐明了 RPA 在会计和审计中的应用案例。它还揭示了 RPA 实施和准备方面的挑战源于会计师适用教育中的实际考虑和缺陷。因此,本文与教育工作者和会计行业息息相关。最后,我们将对 RPA 的讨论扩展到了目前对会计和审计的关注之外,指出需要对 RPA 技术在实施后阶段的影响进行更多的实证研究。
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引用次数: 0
Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements* 新手审计员和公允价值审计:知识和技能要求†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-12-27 DOI: 10.1111/1911-3838.12350
J. Efrim Boritz, Lev M. Timoshenko

Novice auditors are increasingly being asked to perform tasks that were not expected of them in the past, including evaluation of fair values (FVs). This study contributes to the auditing literature by investigating novice auditors' competencies required for correct performance of FV auditing tasks, identifying weaknesses, and suggesting actions that could be taken by educators and practitioners to address those weaknesses. Using the audit of goodwill impairment under IFRS as the exemplar task for identifying FV auditing competencies, we create a normative process table for the task based on accounting and auditing standards and authoritative valuation literature. We analyze the verbal protocols of novice auditors while they perform the task and compare their processes to the normative table to understand weaknesses in their competencies. Our findings are of interest to auditing educators and audit firm personnel responsible for staff training programs, audit program development (e.g., checklists), supervision, and review.

越来越多的新手审计师被要求执行过去不期望他们执行的任务,包括评估公允价值(FV)。本研究通过调查新手审计师正确执行公允价值审计任务所需的能力,找出薄弱环节,并建议教育工作者和从业人员采取哪些行动来解决这些薄弱环节,从而为审计文献做出贡献。我们将《国际财务报告准则》下的商誉减值审计作为识别固定资产估值审计能力的示范任务,并根据会计和审计准则以及权威估值文献创建了该任务的规范流程表。我们分析了新手审计师在执行任务时的口头协议,并将他们的流程与规范表进行比较,以了解他们能力的薄弱环节。我们的研究结果对审计教育工作者和审计公司负责员工培训计划、审计项目开发(如核对表)、监督和审查的人员都很有意义。
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引用次数: 0
A Literature Review of Technology-Related Research in Accounting Education: 2010–2020* 与技术相关的会计教育研究文献综述:2010-2020†.
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-12-27 DOI: 10.1111/1911-3838.12352
Peter Theuri, Ronald Campbell, Lisa Owens-Jackson

This literature review includes 187 articles with a technology focus that were published during 2010–2020 in seven accounting education journals. We analyze these articles with a goal of identifying the research conducted at the intersection of technology and accounting education. Five accounting education areas of focus emerge, with each having prevalent themes. Within these themes, we identify the technological infusion and how it was applied or related to accounting education. Where feasible, we report information on the target expected use (users) within each of the five accounting focus areas in the article and present any relevant key findings. We conclude by identifying research voids and suggesting potential directions for future research. The analysis should aid current faculty in their efforts to infuse appropriate technology into accounting education with a goal of producing technologically savvy graduates.

本文献综述收录了过去十年间(2010-2020 年)在七种会计教育期刊上发表的 187 篇以技术为重点的文章。我们对这些文章进行了分析,旨在确定在技术与会计教育交叉领域开展的研究。我们发现了五个会计教育领域,每个领域都有普遍的主题。在这些主题中,我们确定了技术注入及其如何应用或与会计教育相关。在可行的情况下,我们在文章中报告了五个会计重点领域中每个领域的预期目标用途(用户)的信息,并介绍了相关的主要发现。最后,我们确定了研究空白点,并提出了未来研究的潜在方向。这些分析应能帮助当前的教师努力将适当的技术注入会计教育,从而培养出精通技术的毕业生。
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引用次数: 0
Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则》(FRAS)加拿大角
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-12-14 DOI: 10.1111/1911-3838.12349
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引用次数: 0
Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk* 作为计算空间的强制性披露:公共部门在恢复濒危物种方面的问责制*
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-09-20 DOI: 10.1111/1911-3838.12348
Dasha Smirnow, Claire Deng

While sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations, and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.

虽然可持续发展一直是会计文献中一个日益重要的研究课题,但生物多样性丧失这一对社会至关重要的问题却没有得到同样的关注。此外,尽管企业、非政府组织和公共部门都对生物多样性丧失有着不同的影响,但公共部门的作用在很大程度上仍未得到研究。我们的研究利用 Cuckston(2022 年)将披露作为计算空间进行分析的框架,对公共部门在生物多样性保护方面的报告框架进行了研究。具体而言,通过话语分析,我们仔细研究了加拿大联邦政府根据 2002 年《濒危物种法案》(SARA)编写的强制性年度报告,该法案旨在防止物种灭绝。这些报告中的披露内容介绍了政府对《濒危物种法》的管理情况,从而让人们深入了解政府在履行保护濒危物种的责任方面所做的努力。我们的研究结果探讨了公共部门报告在促进物种保护问责制方面的重要意义,并讨论了强制性披露如何促进这一进程。
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引用次数: 0
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Accounting Perspectives
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