Pub Date : 2023-10-10DOI: 10.1108/qram-11-2022-0183
Claire Deng
Purpose This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications. Design/methodology/approach This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison. Findings This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting. Originality/value This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.
{"title":"When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting","authors":"Claire Deng","doi":"10.1108/qram-11-2022-0183","DOIUrl":"https://doi.org/10.1108/qram-11-2022-0183","url":null,"abstract":"Purpose This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications. Design/methodology/approach This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison. Findings This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting. Originality/value This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136254891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-26DOI: 10.1108/qram-02-2023-0020
Reaven Yu, Christian Huber
Purpose This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research. Design/methodology/approach The authors have searched in six leading accounting journals ( Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management ) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term. Findings The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative. Research limitations/implications The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice. Originality/value The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselm
{"title":"How accounting research understands performativity: effects and processes of a multi-faceted notion","authors":"Reaven Yu, Christian Huber","doi":"10.1108/qram-02-2023-0020","DOIUrl":"https://doi.org/10.1108/qram-02-2023-0020","url":null,"abstract":"Purpose This paper aims to review the literature on the use of the notion of performativity and its related concepts in accounting research. The literature uses the term performativity in almost diametrically different ways, yet most papers assume that the meaning of the term is self-evident. We build on recent reviews of the notion of performativity and explicate the implicit tensions in the accounting literature, discovering a need to clarify how the accounting literature has explored the processes – how accounting becomes performative – and effects – what is performed – of accounting performativity. The paper develops suggestions for future theoretical and empirical research. Design/methodology/approach The authors have searched in six leading accounting journals ( Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Management Accounting Research, Critical Perspectives on Accounting and Qualitative Research in Accounting and Management ) for the terms “performativity” and/or “performative” and/or “performable”. This yielded 289 results from which we distilled a core sample of 92 papers which substantially draw on the concept and explicate their use of the term. Findings The authors find that the accounting literature has paid almost equal attention to the conforming and amplifying effects of performativity but has mostly explored how conditions of performativity are built. Less attention has been paid to how accounting generates multiple worlds and how differences in these worlds are coordinated by accounting. Building institutions and searching for accounting incompleteness have been developed as the two main processes where accounting is made performative. Research limitations/implications The paper develops avenues for future research, highlighting the potential for a deeper understanding of how the notion of performativity can be used. We do not advocate homogenizing the literature, instead exploring its fruitful tensions to discover a renewed interest in how accounting is constitutive of existing and/or new worlds. We illustrate this potential by reflecting on the debates about accounting incompleteness and the boundaries of accounting. The authors also suggest the potentials for concepts of performativity in studying emerging phenomena such as big data and sustainability and revisiting the ethics of using accounting as a social and organizational practice. Originality/value The literature review explicates differences in the use of the term performativity, which usually remain implicit in the literature. The study develops a framework that attends to both the processes – problematizing the conditions for performativity or not – and effects – conforming and amplifying – of performativity accounting studies have drawn upon, which clarifies how the accounting literature has mobilized the notion of performativity and the contributions the accounting literature has added. Further, the authors extend Vosselm","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134884665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating. The object in this paper's research is the financial statements of PT Garuda Indonesia which is suspected of fraud. Researchers use qualitative analysis methods based on looking at data in related sources. So, it can be concluded that Garuda Indonesia may be wrong to implement PSAK in accordance with the rules on its financial statements. This paper also attaches sanctions imposed on PT Garuda Indonesia as well as what internal controls are carried out by PT Garuda on the case.
{"title":"ANALYSIS OF INTERNAL CONTROL AND FRAUD : A CASE STUDY ON GARUDA INDONESIA","authors":"Meiryani Meiryani, Aisyah Aulia Primado","doi":"10.33508/rima.v6i1.4660","DOIUrl":"https://doi.org/10.33508/rima.v6i1.4660","url":null,"abstract":"The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating. The object in this paper's research is the financial statements of PT Garuda Indonesia which is suspected of fraud. Researchers use qualitative analysis methods based on looking at data in related sources. So, it can be concluded that Garuda Indonesia may be wrong to implement PSAK in accordance with the rules on its financial statements. This paper also attaches sanctions imposed on PT Garuda Indonesia as well as what internal controls are carried out by PT Garuda on the case.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79982331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main objective of this study is to obtain empirical evidence on the role of peer-to-peer (P2P) lending mediation in bridging the relationship between banking third party funds and bank credit in provinces with fewer branch offices or limited banking services. The test used is path analysis involving 33 provinces in Indonesia in the period from January to July 2022. The main results of this study show that third party funds in provinces with fewer banking branch offices have no effect on bank credit, but P2P lending can mediate the relationship between banking third party funds and bank credit in provinces with fewer banking branch offices. The additional results of this study indicate that banking third party funds in provinces with a greater number of bank branch offices have a positive effect on bank credit. The novelty of this research is that the researchers introduced the P2P lending mediating variable based on financial technology (FinTech) as a solution for provinces with limited access and exposure to banking to be able to bridge the distribution of third-party funds to debtors, thereby increase financial inclusion.
{"title":"DO WE NEED P2P BETWEEN BANK THIRD PARTY FUNDS AND BANK CREDIT?","authors":"Cliff Kohardinata, LukyPatricia Widianingsih.","doi":"10.33508/rima.v6i1.4654","DOIUrl":"https://doi.org/10.33508/rima.v6i1.4654","url":null,"abstract":"The main objective of this study is to obtain empirical evidence on the role of peer-to-peer (P2P) lending mediation in bridging the relationship between banking third party funds and bank credit in provinces with fewer branch offices or limited banking services. The test used is path analysis involving 33 provinces in Indonesia in the period from January to July 2022. The main results of this study show that third party funds in provinces with fewer banking branch offices have no effect on bank credit, but P2P lending can mediate the relationship between banking third party funds and bank credit in provinces with fewer banking branch offices. The additional results of this study indicate that banking third party funds in provinces with a greater number of bank branch offices have a positive effect on bank credit. The novelty of this research is that the researchers introduced the P2P lending mediating variable based on financial technology (FinTech) as a solution for provinces with limited access and exposure to banking to be able to bridge the distribution of third-party funds to debtors, thereby increase financial inclusion.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84572080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to identify the impact of work environment and career development on job performance. Data was collected by distributing questionnaires to administrative employees in Surabaya. The data collected and can be used in hypothesis testing are 101 respondent data. Hypothesis testing was carried out using multiple linear regression in the SPSS 23.0 program. The findings of this study support the research hypothesis, namely that work environment and career development significantly have a positive effect on job performance of administrative employees in Surabaya
{"title":"JOB PERFORMANCE OF ADMINISTRATIVE EMPLOYEE IN SURABAYA: THE ROLE OF WORK ENVIRONMENT AND CAREER DEVELOPMENT","authors":"Enrico Kevin Singkali, Fenika Wulani, P. Nagel","doi":"10.33508/rima.v6i1.4245","DOIUrl":"https://doi.org/10.33508/rima.v6i1.4245","url":null,"abstract":"This research aims to identify the impact of work environment and career development on job performance. Data was collected by distributing questionnaires to administrative employees in Surabaya. The data collected and can be used in hypothesis testing are 101 respondent data. Hypothesis testing was carried out using multiple linear regression in the SPSS 23.0 program. The findings of this study support the research hypothesis, namely that work environment and career development significantly have a positive effect on job performance of administrative employees in Surabaya","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81370159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Every organization carries out various activities to achieve predetermined goals, but in achieving these goals it often experiences obstacles because the employees they have do not have maximum performance. This research was conducted to determine the effect of job satisfaction, work motivation, and employee commitment on employee performance. The contribution of this research is expected to be able to add information at the theoretical or scientific level of human resource management and also have implications for human resource management in companies. The study used the survey method as a data collection technique, and a questionnaire as an instrument and was distributed to a sample of 138 employees. The data analysis technique used was multiple linear regression and the data processing method used SPSS version 25. The results showed that job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and employee commitment has a positive and significant effect on employee performance. For this reason, the importance of PT Salam Pacific Indonesia Lines company management in an effort to improve employee performance needs to pay attention to the factors of job satisfaction, work motivation, and employee commitment.
每个组织都开展各种活动来实现预定的目标，但在实现这些目标时，往往会遇到障碍，因为他们拥有的员工没有最大的绩效。本研究旨在确定工作满意度、工作动机和员工承诺对员工绩效的影响。期望本研究的贡献能够在人力资源管理的理论或科学层面上增加信息，并对公司的人力资源管理产生影响。本研究采用调查法作为数据收集技术，以问卷调查为工具，对138名员工进行抽样调查。数据分析技术采用多元线性回归，数据处理方法采用SPSS 25。结果表明，工作满意度对员工绩效有正向显著影响，工作动机对员工绩效有正向显著影响，员工承诺对员工绩效有正向显著影响。因此，PT Salam Pacific Indonesia Lines公司管理在努力提高员工绩效方面的重要性需要关注工作满意度、工作动机和员工承诺等因素。
{"title":"THE INFLUENCE OF JOB SATISFACTION, WORK MOTIVATION, AND EMPLOYEE COMMITMENT ON EMPLOYEE PERFORMANCE","authors":"Michael Sanjaya, Lilik Indrawati","doi":"10.33508/rima.v6i1.4538","DOIUrl":"https://doi.org/10.33508/rima.v6i1.4538","url":null,"abstract":"Every organization carries out various activities to achieve predetermined goals, but in achieving these goals it often experiences obstacles because the employees they have do not have maximum performance. This research was conducted to determine the effect of job satisfaction, work motivation, and employee commitment on employee performance. The contribution of this research is expected to be able to add information at the theoretical or scientific level of human resource management and also have implications for human resource management in companies. The study used the survey method as a data collection technique, and a questionnaire as an instrument and was distributed to a sample of 138 employees. The data analysis technique used was multiple linear regression and the data processing method used SPSS version 25. The results showed that job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and employee commitment has a positive and significant effect on employee performance. For this reason, the importance of PT Salam Pacific Indonesia Lines company management in an effort to improve employee performance needs to pay attention to the factors of job satisfaction, work motivation, and employee commitment.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77136028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to identify the impact of work environment and career development on job performance. A questionnaire is distributed to administrative employees in Surabaya. The data collected and can be used in hypothesis testing are 101 respondent data. Hypothesis testing was carried out using multiple linear regression in the SPSS 23.0 program. The findings of this study support the research hypothesis, namely that work environment and career development significantly have a positive effect on the job performance of administrative employees in Surabaya.
{"title":"THE EFFECT OF ORGANIZATIONAL CULTURE, INCENTIVE, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE","authors":"Aprillia Lonny Sinaga, Teman Koesmono, Christofera Marliana Junaedi","doi":"10.33508/rima.v6i1.4425","DOIUrl":"https://doi.org/10.33508/rima.v6i1.4425","url":null,"abstract":"This research aims to identify the impact of work environment and career development on job performance. A questionnaire is distributed to administrative employees in Surabaya. The data collected and can be used in hypothesis testing are 101 respondent data. Hypothesis testing was carried out using multiple linear regression in the SPSS 23.0 program. The findings of this study support the research hypothesis, namely that work environment and career development significantly have a positive effect on the job performance of administrative employees in Surabaya.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87575924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Claudio Vásquez Millalén, Pedro José Rojas Díaz, Sandra Vera-Ruiz, M. Gil-Marín
El fraude es un engaño del que una parte logra un beneficio y otra una pérdida. Para combatirlo, cada una de las sociedades a través de su ordenamiento jurídico, establecen normas orientadas al control y seguimiento del mismo. Este estudio tiene como propósito analizar las Normas Internacionales de Información Financiera (NIIF) como herramienta contra el fraude. Estos estándares ofrecen una oportunidad para mejorar la función financiera de las entidades, obteniendo mayor transparencia en sus revelaciones. El estudio se desarrolló analizando el caso de fraude realizado por Empresas La Polar S.A., expuesto en el año 2011. Para ello se revisaron documentos oficiales emitidos por la Superintendencia de Valores y Seguros, hoy Comisión del Mercado Financiero, y los Informes de Auditoria y Estados Financieros Consolidados de Empresas La Polar S.A., en los periodos 2005 a 2016. En relación con los resultados obtenidos se destaca la comparación de los días de cuentas por cobrar de Empresas La Polar S.A. en relación con Falabella S.A., ambas empresas de la industria del retail, donde se evidencia una diferencia significativa entre los días promedio de cobrar. En Empresas La Polar S.A. se observa un incremento en las cuentas por cobrar entre el año 2007 y 2008, cuando en la industria disminuyen. En conclusión, la investigación demostró que Empresas La Polar S.A., una vez cumplido con el proceso de transición a NIIF, les correspondió presentar y revelar información financiera que bajo los Principios de Contabilidad Generalmente Aceptados (PCGA) no era obligatorio revelar.
欺诈是一种欺骗，一方获利，另一方亏损。为了解决这一问题，每个社会都通过其法律体系制定了旨在控制和监督这一问题的规则。本研究旨在分析国际财务报告准则(ifrs)作为打击欺诈的工具。这些标准为改善实体的财务功能提供了机会，使其披露更加透明。这项研究是对2011年曝光的Empresas La Polar s.a.的欺诈案件进行分析的。为此，我们审查了证券和保险监管局(现为金融市场委员会)发布的官方文件，以及Empresas la Polar s.a. 2005年至2016年的审计报告和合并财务报表。在本研究中，我们分析了la Polar S.A.和Falabella S.A.两家零售行业公司的应收账款日的比较，发现平均应收账款日之间存在显著差异。在Empresas La Polar S.A.， 2007年至2008年间应收账款有所增加，而在工业领域则有所减少。最后，调查表明，Empresas la Polar s.a.在完成向ifrs过渡的过程后，有责任提交和披露根据公认会计原则(gaap)不需要披露的财务信息。
{"title":"Normas Internacionales de Información Financiera como herramienta contra el fraude","authors":"Claudio Vásquez Millalén, Pedro José Rojas Díaz, Sandra Vera-Ruiz, M. Gil-Marín","doi":"10.22209/amr.v2a02.2023","DOIUrl":"https://doi.org/10.22209/amr.v2a02.2023","url":null,"abstract":"El fraude es un engaño del que una parte logra un beneficio y otra una pérdida. Para combatirlo, cada una de las sociedades a través de su ordenamiento jurídico, establecen normas orientadas al control y seguimiento del mismo. Este estudio tiene como propósito analizar las Normas Internacionales de Información Financiera (NIIF) como herramienta contra el fraude. Estos estándares ofrecen una oportunidad para mejorar la función financiera de las entidades, obteniendo mayor transparencia en sus revelaciones. El estudio se desarrolló analizando el caso de fraude realizado por Empresas La Polar S.A., expuesto en el año 2011. Para ello se revisaron documentos oficiales emitidos por la Superintendencia de Valores y Seguros, hoy Comisión del Mercado Financiero, y los Informes de Auditoria y Estados Financieros Consolidados de Empresas La Polar S.A., en los periodos 2005 a 2016. En relación con los resultados obtenidos se destaca la comparación de los días de cuentas por cobrar de Empresas La Polar S.A. en relación con Falabella S.A., ambas empresas de la industria del retail, donde se evidencia una diferencia significativa entre los días promedio de cobrar. En Empresas La Polar S.A. se observa un incremento en las cuentas por cobrar entre el año 2007 y 2008, cuando en la industria disminuyen. En conclusión, la investigación demostró que Empresas La Polar S.A., una vez cumplido con el proceso de transición a NIIF, les correspondió presentar y revelar información financiera que bajo los Principios de Contabilidad Generalmente Aceptados (PCGA) no era obligatorio revelar.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85517442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
El desarrollo del conocimiento contable y el desempeño del contador público en la actualidad, plantean retos que obligan la formación de un profesional capaz de enfrentar los cambios y exigencias del mundo contemporáneo. El objetivo de la investigación consistió en describir el nivel de competencias investigativas de los profesionales contables en Colombia. Elaborado bajo el paradigma positivista, con enfoque cuantitativo, de tipo exploratoria y descriptiva. A través de un trabajo de campo se realizó un estudio con los contadores públicos inscritos en la Junta Central de Contadores (JCC) de Colombia durante los periodos 2020 y 2021. Con un muestreo discrecional y no probabilístico, se utilizó la encuesta online para la recolección de datos y como instrumento el Modelo de Lart elaborado por Luis Arturo Rivas Torres en el año 2011, con una escala tipo Likert con seis opciones en las respuestas. Los resultados demostraron que los encuestados no han desarrollado las habilidades y conocimientos que debe poseer un investigador de acuerdo con el Modelo de Lart 2011. Se concluye que los contadores públicos colombianos objeto de estudio tienen un bajo nivel de competencias investigativas, donde los actores del proceso educativo juegan un papel importante en la formación y desarrollo de estas habilidades en el profesional.
{"title":"Nivel de competencias investigativas de los contadores públicos en Colombia","authors":"W. P. Pirela Espina","doi":"10.22209/amr.v2a01.2023","DOIUrl":"https://doi.org/10.22209/amr.v2a01.2023","url":null,"abstract":"El desarrollo del conocimiento contable y el desempeño del contador público en la actualidad, plantean retos que obligan la formación de un profesional capaz de enfrentar los cambios y exigencias del mundo contemporáneo. El objetivo de la investigación consistió en describir el nivel de competencias investigativas de los profesionales contables en Colombia. Elaborado bajo el paradigma positivista, con enfoque cuantitativo, de tipo exploratoria y descriptiva. A través de un trabajo de campo se realizó un estudio con los contadores públicos inscritos en la Junta Central de Contadores (JCC) de Colombia durante los periodos 2020 y 2021. Con un muestreo discrecional y no probabilístico, se utilizó la encuesta online para la recolección de datos y como instrumento el Modelo de Lart elaborado por Luis Arturo Rivas Torres en el año 2011, con una escala tipo Likert con seis opciones en las respuestas. Los resultados demostraron que los encuestados no han desarrollado las habilidades y conocimientos que debe poseer un investigador de acuerdo con el Modelo de Lart 2011. Se concluye que los contadores públicos colombianos objeto de estudio tienen un bajo nivel de competencias investigativas, donde los actores del proceso educativo juegan un papel importante en la formación y desarrollo de estas habilidades en el profesional.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74187945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability.
{"title":"GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY: EMPIRICAL EVIDENCE ON HIGH PROFILE INDUSTRY IN INDONESIA","authors":"Eveline Viendra Tjoa, Luky Patricia","doi":"10.33508/rima.v5i2.4158","DOIUrl":"https://doi.org/10.33508/rima.v5i2.4158","url":null,"abstract":"This study aims to determine the effect of green accounting and environmental performance on the profitability of high-profile industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The company’s activities have a significant impact on the environment. A series of actions are needed to prevent further damage. On the other hand, financial aspects must also be considered when companies carry out social and environmental responsibilities. This needs to be done so that companies can maintain their sustainability. The independent variables of this study are green accounting and environmental performance. The dependent variable of this research is profitability. This study also uses a control variable, namely firm size. The population of this study is high-profile industry companies listed on the IDX in 2017-2021. Samples were taken using the purposive sampling method. The number of samples in this study was 69 companies with a total of 255 observation data. The data analysis technique used is multiple linear regression test with SPSS 25 program. The results of this study are green accounting does not affect profitability, environmental performance has a positive effect on profitability, and firm size has a negative effect on profitability.","PeriodicalId":46537,"journal":{"name":"Qualitative Research in Accounting and Management","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89960902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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