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Goode Food Trucks Inc.* 古德食品卡车股份有限公司†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-05-04 DOI: 10.1111/1911-3838.12337
Samantha Taylor, Janine McGregor

This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food Trucks Inc. presents an opportunity for students to demonstrate technical competence in managerial accounting (rate methods, period cost allocation, and data visualization); strategy and governance (employee performance incentives); and financial reporting (reporting needs) while incorporating enabling competencies (communicating and adding value). The case and teaching notes were adapted from principles used to train and evaluate Chartered Professional Accountant (CPA) candidates and tailored to an appropriate level for undergraduate learners. MBA instructors may also use this case to apply multiple concepts in a defined context, thus enhancing a course's “real-life” applicability.

这个虚构的案件围绕着一对年轻的荷兰夫妇,他们移民到阿尔伯塔省的坎莫尔。来到这里后,索尔和伦斯成功地开了两辆餐车,现在他们正打算把每辆餐车的主厨提升为餐车经理。他们计划根据每辆卡车的净收入发放业绩奖金,并要求当地会计专业的学生就新的奖金结构提供建议。古德食品卡车公司为学生提供了展示管理会计(费率方法、期间成本分配和数据可视化)技术能力的机会;战略与治理(员工绩效激励);和财务报告(报告需要),同时结合使能能力(沟通和增加价值)。案例和教学笔记改编自用于培训和评估特许专业会计师(CPA)候选人的原则,并为本科学习者量身定制适当的水平。MBA讲师也可以用这个案例在一个定义好的环境中应用多个概念,从而增强课程的“现实生活”适用性。
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引用次数: 0
When Peer Recognition Backfires: The Impact of Peer Information on Subsequent Helping Behavior* 当同伴认同起反作用:同伴信息对后续帮助行为的影响
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-05-04 DOI: 10.1111/1911-3838.12335
Pei Wang

Peer recognition systems (PRS) have gained popularity in recent years as a means for organizations to promote employee helping behavior. However, there are theoretical reasons to believe that peer information that is publicly disclosed in PRS may reduce subsequent helping behavior, and I use an experiment to test my theory. Specifically, I examine a three-employee setting where an employee (the worker) receives no recognition for helping a coworker (the recognizer) but another coworker (the helper) does. I predict and find that the worker's willingness to subsequently help the recognizer/helper is lower when the worker perceives that the worker's initial help exceeds (vs. subceeds) the helper's. I also find that the worker's perception of fairness mediates the process, and the worker's willingness to help the recognizer has a spillover effect on the worker's willingness to help the helper. My study provides the first empirical evidence of the negative impact that PRS have on helping behavior.

近年来,同伴识别系统(PRS)作为组织促进员工帮助行为的一种手段得到了普及。然而,有理论上的理由相信,在PRS中公开披露的同伴信息可能会减少后续的帮助行为,我用一个实验来验证我的理论。具体来说,我研究了一个三名员工的设置,其中一名员工(工作者)没有因为帮助同事(识别者)而得到认可,但另一名同事(帮助者)得到了认可。我预测并发现,当员工意识到自己最初的帮助超过(而不是超过)帮助者时,员工随后帮助识别者/帮助者的意愿就会降低。我还发现,工人对公平的感知调节了这一过程,工人帮助识别者的意愿对工人帮助帮助者的意愿有溢出效应。我的研究提供了第一个经验证据,证明PRS对帮助行为有负面影响。
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引用次数: 0
Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”* Ted's Teas:会计与审计“交叉案例”†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-03-20 DOI: 10.1111/1911-3838.12334
Samantha Taylor, Poppy Riddle, Tammy Crowell, Ana Bullock, Kyla Chisholm

This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.

这个虚构的案例是基于新斯科舍省一家真正的特色茶叶公司。Ted’s Teas是一个由两部分组成的跨界案例,说明了将财务会计和审计学习成果整合到实际场景中的情况。在第一部分中,学生将扮演内部会计师的角色,运用加拿大注册会计师(CPA)的知识,确定如何在私营企业会计准则和国际财务报告准则框架下将租赁、政策变化和估计视为会计知识的一部分。在第2部分中,学生“跨越”并改变角色,因此他们现在是Ted's Teas的外部审计员,任务是提供重大错报风险分析,建议审计方法,并制定实质性程序。这个由两部分组成的案例为学生提供了展示多个领域技术能力的机会,可以分别在两个不同的课程中进行,也可以在一个“顶点”或案例课程中进行组合。案例和教学笔记,包括评分规则,改编自用于培训和评估注册会计师专业教育项目候选人的原则,为本科生和研究生学习者量身定制适当的水平。
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引用次数: 0
Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与保证标准(FRAS)加拿大角
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-03-14 DOI: 10.1111/1911-3838.12331
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引用次数: 0
Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs* 不仅仅是生产力的有形奖励:考察加拿大公共会计师事务所的奖励计划†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-03-08 DOI: 10.1111/1911-3838.12333
Krista Fiolleau, Carolyn MacTavish, Giselle Obendorf

Companies spend significant amounts of money on tangible rewards programs, even during the economic turmoil of the COVID-19 pandemic. The prevalence, growth, and significance of these expenditures highlight the importance of understanding the purpose and use of these programs by organizations. Research on public accounting (PA) firms' compensation plans has focused on the balance between professional and commercial incentives in partner profit-sharing schemes but has failed to examine the incentives for nonpartner audit professionals. However, it is exactly these professionals who do a substantial amount of work on audit engagements. This paper has three main purposes. First, we investigate the nature and composition of PA firms' tangible rewards programs and provide a detailed description. Second, we examine the use of firms' tangible rewards programs to provide evidence of what actions are being rewarded. We use Almer et al.'s (2005, Behavioral Research in Accounting 17: 1–22) framework, which presents dimensions of the auditors' professional contribution, and explores whether firms recognize these dimensions using tangible rewards. Third, we develop future research questions to help explore the use of tangible rewards in firms without structured output. We collect archival data on the use of tangible rewards from each of the Big 4 PA firms and three of the next four largest international accounting firms in Canada. We find that firms use their tangible rewards programs for “building a culture of recognition,” for performance incentives, and for employee and firm development, thus rewarding a broad set of measures beyond the incentive measures for hours worked.

即使在新冠肺炎疫情的经济动荡期间,公司也会在有形奖励计划上投入大量资金。这些支出的普遍性、增长性和重要性突出了了解组织对这些计划的目的和使用的重要性。对公共会计公司薪酬计划的研究集中在合伙人利润分享计划中职业激励和商业激励之间的平衡上,但未能研究对非合伙人审计专业人员的激励。然而,正是这些专业人员在审计业务方面做了大量的工作。本文主要有三个目的。首先,我们调查了PA公司有形奖励计划的性质和组成,并提供了详细的描述。其次,我们研究了企业有形奖励计划的使用情况,以提供奖励行为的证据。我们使用Almer等人(2005,会计行为研究17:1-22)的框架,该框架展示了审计师专业贡献的维度,并探讨了公司是否使用有形奖励来识别这些维度。第三,我们提出了未来的研究问题,以帮助探索在没有结构性产出的公司中使用有形奖励。我们从四大PA公司和加拿大四大国际会计师事务所中的三家收集了关于有形奖励使用的档案数据。我们发现,公司利用其有形的奖励计划来“建立认可文化”、绩效激励以及员工和公司发展,从而奖励工作时间激励措施之外的一系列措施。
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引用次数: 0
Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment* 通过员工授权消除非营利组织举报的障碍
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2023-02-07 DOI: 10.1111/1911-3838.12332
Paulina Arroyo Pardo, Nadia Smaili, Souad Bensid

This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is interrelated with other anti-fraud mechanisms. Using a systems approach, we develop a conceptual framework of anti-fraud mechanisms consisting of a set of interrelated components: control-focused mechanisms and employee-focused mechanisms (whistleblowing) intended to prevent and detect fraud, influenced by the environment (regulation and stakeholders) and human factors (employees' attitudes and leaders' awareness of fraud). We conducted 14 semistructured interviews with key actors at Canadian NPOs and noted that diverse control mechanisms were in place at these groups, but seemingly no formal whistleblowing policy existed. The organizations were disinclined to formalize a whistleblowing system in the short term despite viewing such a system as effective. Whereas prior research has examined the role of control-focused mechanisms, NPOs' adoption of whistleblowing systems, and the benefits thereof, we contribute to the literature by stressing that employee empowerment is crucial to overcoming reluctance to blow the whistle. If the board of directors is aware of fraud risk and provides employees with the resources, motivation, and protection to speak up, whistleblowing could be implemented in these organizations. Whistleblowing should be interrelated with other mechanisms to form an effective anti-fraud system.

本研究探讨了非营利组织(NPO)的主要组织和管理者如何看待举报的有效性,以及举报与其他反欺诈机制之间的相互关系。我们采用系统方法,建立了一个反舞弊机制的概念框架,该框架由一系列相互关联的部分组成:以控制为中心的机制和以员工为中心的机制(举报),旨在预防和发现舞弊,并受到环境(法规和利益相关者)和人为因素(员工的态度和领导者对舞弊的认识)的影响。我们对加拿大非营利组织的主要参与者进行了 14 次半结构式访谈,注意到这些组织有各种控制机制,但似乎没有正式的举报政策。尽管这些组织认为举报制度是有效的,但它们在短期内并不愿意将其正式化。以往的研究探讨了以控制为重点的机制的作用、非营利组织采用举报制度的情况及其益处,而我们则强调员工授权对于克服不愿举报的问题至关重要,从而为相关文献做出了贡献。如果董事会意识到欺诈风险,并为员工提供资源、动力和保护,让他们敢于直言不讳,那么举报制度就可以在这些组织中实施。举报应与其他机制相互关联,以形成有效的反欺诈系统。
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引用次数: 0
Rethinking Accounting, Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board* 重新思考会计、问责和会计监管:对拟议的加拿大可持续发展标准委员会的担忧†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2022-12-30 DOI: 10.1111/1911-3838.12330
David J. Cooper, Jeff Everett, Darlene Himick, Daniela Senkl

This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting.

最近,一群加拿大商业学者向加拿大标准制定独立审查委员会(IRCSSC)提交了一封信,以回应该委员会提议的加拿大可持续标准委员会。我们强调了IRCSSC咨询文件中我们发现有问题的部分,并利用会计和其他研究来解释为什么它没有发挥其潜力。我们发现的主要问题是,IRCSSC似乎与国际可持续发展标准委员会(International Sustainability Standard Board)倡导的狭隘的、以投资者为基础的关注相结合。我们还提请注意这一过程的匆忙性质,它将外行专家排除在外,IRCSSC对“公共利益”一词的模糊使用,以及它对价值和环境(包括其中的人)的替代理解的忽视。最后,我们提出了IRCSSC回避权力、文化和冲突问题的问题;忽视监督和执法;以及它对全球报告倡议组织的惊人漠视。除了提出一些改进流程及其结果的建议外,本文还有助于就标准制定和会计目前是否具备为可持续发展报告提供必要工具的问题进行辩论。
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引用次数: 0
Herbal Pharma Inc.: Conducting an Effective Group Audit* 草药制药公司:进行有效的集团审核†
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2022-12-19 DOI: 10.1111/1911-3838.12329
Joanne C. Jones, Sandra Iacobelli, Sandra Scott

As the relative weight of global economic activity continues to shift toward non-OECD countries (OECD 2018), audit firms are more likely to encounter clients with significant business operations in foreign jurisdictions. The associated need to engage and oversee local component auditors in these jurisdictions can lead to challenges arising from different business cultures and the resulting intra-audit miscommunications. Audit deficiencies related to these challenges have been detected by regulators (PCAOB 2011, 2010; CPAB 2012, 2015). Standard setters such as the IAASB and the Auditing and Assurance Standards Board (AASB) have responded by issuing an exposure draft proposing revisions to ISA 600 (IAASB 2020) and CAS 600 (AASB 2020) to strengthen the auditor's approach and provide enhanced guidance to practitioners. In light of this evolving area of assurance, this case was developed to deepen students' understanding of both group and component audits in an international context. The case takes the perspective of the group auditor and features an audit senior in a specialized role overseeing the component audit of a client's increasingly material Chinese subsidiary. Deficiencies in the prior year component audit, along with a change in the component auditor, further underlines the importance of robust risk analysis for the upcoming engagement.

随着全球经济活动的相对权重继续向非经合组织国家转移(OECD 2018),审计公司更有可能遇到在外国司法管辖区开展重大业务的客户。在这些司法管辖区聘请和监督当地组成部分审计师的相关需求,可能会导致不同商业文化带来的挑战,以及由此导致的审计内部沟通不端。监管机构已经发现了与这些挑战相关的审计缺陷(PCAOB 2011, 2010;Cpab 2012, 2015)。IAASB和审计与鉴证准则委员会(AASB)等准则制定机构已对此作出回应,发布了征求意见稿,建议修订ISA 600 (IAASB 2020)和CAS 600 (AASB 2020),以加强审计师的方法并为从业者提供更好的指导。鉴于这一不断发展的审计领域,本案例旨在加深学生对国际背景下的集团审计和组成部分审计的理解。该案例从集团审计师的角度出发,由一名高级审计人员负责监督客户日益重要的中国子公司的组成部分审计。前一年组成部分审计的不足,以及组成部分审计师的变动,进一步强调了对即将进行的审计业务进行强有力的风险分析的重要性。
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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 : 2022-12-10 DOI: 10.1111/1911-3838.12323
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引用次数: 0
Enhancing Students' Enabling Competencies: Student Perspectives and Recommendations for Educators* 提高学生的能力:学生的观点和对教育工作者的建议
IF 1.7 Q3 BUSINESS, FINANCE Pub Date : 2022-12-07 DOI: 10.1111/1911-3838.12326
Richard Fontaine, Hanen Khemakhem, Susan Wolcott

Employers continue to express concern that accounting graduates lack the necessary competencies when they enter the workplace. These concerns have been addressed in part by periodic revisions to Chartered Professional Accountants of Canada's (CPA Canada) CPA Competency Map, which is used to define competencies for entry into the profession. The CPA Competency Map has recently been revised to include a new set of enabling competencies (often called generic or soft skills). However, the accounting literature highlights a concern that time and resources spent on the expanding set of enabling competencies could take valuable resources away from teaching technical accounting skills. In addition, the education literature indicates that student motivation plays a key role in learning. If students are motivated to learn enabling competencies, then educational efforts could be more efficient and effective. Conversely, a lack of student motivation could reduce student engagement and learning. To address these concerns, we investigated the student's perspective on the importance of enabling competencies as well as on how and where enabling competencies should be learned. We surveyed 380 students enrolled in the CPA Canada Professional Education Program (PEP). We investigated the three new enabling competencies that are most distinct from the previous set of competencies and that may be the most difficult for accounting educators to teach: adaptability and resilience; creativity and innovation; and active listening. We asked students about the importance of these new enabling competencies for their future careers and whether the competencies should be taught in PEP or in the workplace. Our results indicate that students believe that the new enabling competencies are important and should be learned in both the classroom and the workplace. Moreover, student responses to open-ended questions provide educators with suggestions on how to incorporate enabling competencies into the classroom by blending activities that could simultaneously enhance enabling competencies with technical competencies.

雇主们继续表示担心,会计专业毕业生在进入职场时缺乏必要的能力。加拿大特许专业会计师协会(CPA Canada)的CPA能力图的定期修订部分解决了这些问题,该地图用于定义进入该行业的能力。注册会计师能力图谱最近进行了修订,以包括一组新的使能能力(通常称为通用或软技能)。然而,会计文献强调了一种担忧,即花费在不断扩大的使能能力上的时间和资源可能会占用教授会计技术技能的宝贵资源。此外,教育文献表明,学生的动机在学习中起着关键作用。如果学生被激励去学习能力,那么教育工作可能会更有效率和有效。相反,缺乏学生的动机可能会减少学生的投入和学习。为了解决这些问题,我们调查了学生对使能能力的重要性的看法,以及如何以及在哪里学习使能能力。我们调查了380名注册加拿大注册会计师专业教育项目(PEP)的学生。我们调查了三种新的赋能能力,它们与以前的能力最不同,也可能是会计教育者最难教授的:适应性和弹性;创造和革新;积极倾听。我们向学生询问了这些新的能力对他们未来职业生涯的重要性,以及这些能力是应该在PEP中教授还是在工作场所教授。我们的研究结果表明,学生们认为新的能力是重要的,应该在课堂和工作场所学习。此外,学生对开放式问题的回答为教育工作者提供了关于如何通过混合可以同时增强使能能力和技术能力的活动将使能能力纳入课堂的建议。
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引用次数: 1
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