Pub Date : 2025-01-23DOI: 10.1016/j.cpa.2024.102783
Shraddha Verma , Suki Sian
In most non-white British colonies, the professionalisation process did not begin until political independence had been achieved and a path established to accomplish the indigenisation of national institutions. However, the case of India stands out as the only such colony in which Indian accountants were already in practice and the professionalisation process was already in train well before independence was achieved in 1947. This study examines key developments in the professionalisation of accountancy in British India from 1913 to 1932. Through the examination of archival data, the study explores the complexity of engagement between actors in the accounting field in this period in relation to the promulgation of audit legislation. Drawing on Bourdieu’s work, the study focusses on what was at stake for each group in the accounting field and draws attention to the power differentials that contributed to the acquiescence of Indian practitioners as they navigated the new regulations for auditors imposed by the British Government of India.
{"title":"Professionalisation, Power and Empire: Accountancy in British India, 1913–1932","authors":"Shraddha Verma , Suki Sian","doi":"10.1016/j.cpa.2024.102783","DOIUrl":"10.1016/j.cpa.2024.102783","url":null,"abstract":"<div><div>In most non-white British colonies, the professionalisation process did not begin until political independence had been achieved and a path established to accomplish the indigenisation of national institutions. However, the case of India stands out as the only such colony in which Indian accountants were already in practice and the professionalisation process was already in train well before independence was achieved in 1947. This study examines key developments in the professionalisation of accountancy in British India from 1913 to 1932. Through the examination of archival data, the study explores the complexity of engagement between actors in the accounting field in this period in relation to the promulgation of audit legislation. Drawing on Bourdieu’s work, the study focusses on what was at stake for each group in the accounting field and draws attention to the power differentials that contributed to the acquiescence of Indian practitioners as they navigated the new regulations for auditors imposed by the British Government of India.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102783"},"PeriodicalIF":8.3,"publicationDate":"2025-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-12-13DOI: 10.1016/j.cpa.2024.102784
Dalia Alazzeh , Shahzad Uddin
This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.
{"title":"Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship","authors":"Dalia Alazzeh , Shahzad Uddin","doi":"10.1016/j.cpa.2024.102784","DOIUrl":"10.1016/j.cpa.2024.102784","url":null,"abstract":"<div><div>This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102784"},"PeriodicalIF":8.3,"publicationDate":"2024-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-12-12DOI: 10.1016/j.cpa.2024.102768
Agathe Morinière , Irène Georgescu , Sea Matilda Bez
The emergence of publicly available online feedback has prompted inquiries into the evolving context of professional evaluation, especially in the healthcare sector. Drawing on Illouz’s critical theory of emotional capitalism, this article unravels whether and how patients’ Google feedback changes the way doctors are held accountable. We draw on a qualitative analysis of Google’s patient feedback that is combined, when available, with doctors’ responses, coupled with 13 interviews with medical professionals and members of their administrative staff. Our contributions lie in conceptualising this Google online feedback as a form of ‘online emotional accountability’, a crucial characterisation that extends the current understanding of the phenomenon of online feedback for professionals. It sheds new light on a pivotal shift in which informal discussions about doctors’ behaviour and patients’ emotional satisfaction are made publicly available, placing professionals—especially doctors—under public scrutiny not only for their expertise but also for their role in managing the diverse emotional needs and expectations of their patients. Our findings uncover four critical implications of this online emotional accountability from a doctors’ perspective: (1) the feigned indifference; (2) the critiques of the commodification of medical work; (3) the potential competing goals between achieving patient emotional satisfaction and respecting professional ethics; and (4) the challenges of addressing patients’ feedback under public scrutiny.
{"title":"Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform","authors":"Agathe Morinière , Irène Georgescu , Sea Matilda Bez","doi":"10.1016/j.cpa.2024.102768","DOIUrl":"10.1016/j.cpa.2024.102768","url":null,"abstract":"<div><div>The emergence of publicly available online feedback has prompted inquiries into the evolving context of professional evaluation, especially in the healthcare sector. Drawing on Illouz’s critical theory of emotional capitalism, this article unravels whether and how patients’ Google feedback changes the way doctors are held accountable. We draw on a qualitative analysis of Google’s patient feedback that is combined, when available, with doctors’ responses, coupled with 13 interviews with medical professionals and members of their administrative staff. Our contributions lie in conceptualising this Google online feedback as a form of ‘online emotional accountability’, a crucial characterisation that extends the current understanding of the phenomenon of online feedback for professionals. It sheds new light on a pivotal shift in which informal discussions about doctors’ behaviour and patients’ emotional satisfaction are made publicly available, placing professionals—especially doctors—under public scrutiny not only for their expertise but also for their role in managing the diverse emotional needs and expectations of their patients. Our findings uncover four critical implications of this online emotional accountability from a doctors’ perspective: (1) the feigned indifference; (2) the critiques of the commodification of medical work; (3) the potential competing goals between achieving patient emotional satisfaction and respecting professional ethics; and (4) the challenges of addressing patients’ feedback under public scrutiny.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102768"},"PeriodicalIF":8.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-12-01DOI: 10.1016/j.cpa.2024.102771
Chaudhry Ghafran , Sofia Yasmin
This study leverages Bourdieu’s concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in everyday life, we engage critically with the concept of the ’financial subject,’ particularly as it manifests within socioeconomically disadvantaged communities. Specifically, we explore ‘Kametis’—informal, communal financial pools—as both economic and social institutions that foster trust and cooperation among largely working-class participants. These indigenous financial systems, primarily established in response to financial exclusion, enable participants to exercise agency and control over their financial lives. While ostensibly empowering, these systems often operate outside formal banking channels, which can exacerbate financial exclusion and perpetuate socio-economic disadvantages, a phenomenon that aligns with Bourdieu’s notion of symbolic violence. Additionally, the study also highlights gender dynamics and disparities within these financial practices which can perpetuate existing social inequalities. Through this exploration, we provide novel insight into the nuanced lived experiences of financially responsible individuals and the Indigenous practices employed by marginalized communities within Western financial ecosystems.
{"title":"Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK","authors":"Chaudhry Ghafran , Sofia Yasmin","doi":"10.1016/j.cpa.2024.102771","DOIUrl":"10.1016/j.cpa.2024.102771","url":null,"abstract":"<div><div>This study leverages Bourdieu’s concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in everyday life, we engage critically with the concept of the ’financial subject,’ particularly as it manifests within socioeconomically disadvantaged communities. Specifically, we explore ‘<em>Kametis’</em>—informal, communal financial pools—as both economic and social institutions that foster trust and cooperation among largely working-class participants. These indigenous financial systems, primarily established in response to financial exclusion, enable participants to exercise agency and control over their financial lives. While ostensibly empowering, these systems often operate outside formal banking channels, which can exacerbate financial exclusion and perpetuate socio-economic disadvantages, a phenomenon that aligns with Bourdieu’s notion of symbolic violence. Additionally, the study also highlights gender dynamics and disparities within these financial practices which can perpetuate existing social inequalities. Through this exploration, we provide novel insight into the nuanced lived experiences of financially responsible individuals and the Indigenous practices employed by marginalized communities within Western financial ecosystems.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102771"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142746826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-11-30DOI: 10.1016/j.cpa.2024.102767
Élodie Allain , Célia Lemaire , Gulliver Lux
This article examines the links between accounting tools, affects and neoliberalism. To explain how accounting tools participate in the affective life of neoliberalism, we conducted longitudinal qualitative research on the health and social care sector in Quebec and examined the links between accounting tools and affects in a context of a neoliberal reform. We use the concept of atmosphere − collective affects present in a given space − to address the collective and spatial dimensions of affects linked to accounting tools. Our study shows that the omnipresence of accounting tools in spaces nurtures the atmosphere of measurement presented here. In this atmosphere, tools are viewed as consumables that could be replaced by newer tools, whereas the idea of quantification, supported by feelings of hope, receives support and endures over time. Our paper calls for broader application of the concept of atmosphere to better understand the affective dimension of neoliberal society.
{"title":"Atmosphere of measurement, consumable tools and the affective life of neoliberalism","authors":"Élodie Allain , Célia Lemaire , Gulliver Lux","doi":"10.1016/j.cpa.2024.102767","DOIUrl":"10.1016/j.cpa.2024.102767","url":null,"abstract":"<div><div>This article examines the links between accounting tools, affects and neoliberalism. To explain how accounting tools participate in the affective life of neoliberalism, we conducted longitudinal qualitative research on the health and social care sector in Quebec and examined the links between accounting tools and affects in a context of a neoliberal reform. We use the concept of atmosphere − collective affects present in a given space − to address the collective and spatial dimensions of affects linked to accounting tools. Our study shows that the omnipresence of accounting tools in spaces nurtures the atmosphere of measurement presented here. In this atmosphere, tools are viewed as consumables that could be replaced by newer tools, whereas the idea of quantification, supported by feelings of hope, receives support and endures over time. Our paper calls for broader application of the concept of atmosphere to better understand the affective dimension of neoliberal society.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102767"},"PeriodicalIF":8.3,"publicationDate":"2024-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142744100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.
{"title":"Gender stereotypes of women accounting academics in Colombia","authors":"Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes","doi":"10.1016/j.cpa.2024.102772","DOIUrl":"10.1016/j.cpa.2024.102772","url":null,"abstract":"<div><div>This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102772"},"PeriodicalIF":8.3,"publicationDate":"2024-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article examines the dynamics through which an extraordinary event is conceptualized and governed, by focusing on the case of the COVID-19 pandemic in Italy and the decision to implement lockdown at the national level. The emergency generated by the extraordinary nature of the pandemic led various actors to debate and confront in the search for a course of action for containing and mitigating its devastating social and economic effects. The process by which legislative and regulative initiatives were identified and undertaken can be understood and interpreted as a translation of the pandemic, whose outcome led to specific governing decisions, in our case, the adoption of lockdown at the national level. This translation occurred within a decision-making arena, which emerged out of the emergency, where various actors used different resources to discuss and take decisions. In particular, the accounts and calculative practices related to the pandemic played a pivotal role. Through the case study of the first phase of the emergency in Italy, this article offers theoretical interpretations of the dynamics underlying the adoption of specific governing and government decisions and the role of accounts; thus, contributing to the accounting studies relating to the governing of extraordinary events.
{"title":"The translation of an extraordinary event and the role of accounts: The covid-19 case","authors":"Massimo Contrafatto , Laura Mazzola , Caterina Pesci , Domenico Nicolò","doi":"10.1016/j.cpa.2024.102769","DOIUrl":"10.1016/j.cpa.2024.102769","url":null,"abstract":"<div><div>This article examines the dynamics through which an extraordinary event is conceptualized and governed, by focusing on the case of the COVID-19 pandemic in Italy and the decision to implement lockdown at the national level. The emergency generated by the extraordinary nature of the pandemic led various actors to debate and confront in the search for a course of action for containing and mitigating its devastating social and economic effects. The process by which legislative and regulative initiatives were identified and undertaken can be understood and interpreted as a translation of the pandemic, whose outcome led to specific governing decisions, in our case, the adoption of lockdown at the national level. This translation occurred within a decision-making arena, which emerged out of the emergency, where various actors used different resources to discuss and take decisions. In particular, the accounts and calculative practices related to the pandemic played a pivotal role. Through the case study of the first phase of the emergency in Italy, this article offers theoretical interpretations of the dynamics underlying the adoption of specific governing and government decisions and the role of accounts; thus, contributing to the accounting studies relating to the governing of extraordinary events.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102769"},"PeriodicalIF":8.3,"publicationDate":"2024-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-10-30DOI: 10.1016/j.cpa.2024.102770
Tassiani Aparecida Dos Santos , Iago França Lopes , Nicholas McGuigan
Diversity of voice is contentious in accounting education with marginalised groups remaining on the periphery. This study reflects on significant issues of diversity, dialogic pedagogy and intersubjective exchanges by investigating an unpleasant teaching experience between Miguel, a Black, gay early career accounting educator, and his students in a classroom in Brazil. The study draws on collective biography methodology to analyse Miguel’s memories of his teaching experiences. Three main findings emerged. First, the lack of institutional support and the feeling of not being recognised by the institution, peers and students impacted Miguel’s confidence, educational strategies, and ability to facilitate the learning process among his students. Second, Miguel’s educational changes had almost no impact on students’ motivation and willingness to engage in dialogue, where the students responded with silence and absence during the lectures and seminars. Finally, assessment emerged as a key point of resistance where students confronted the educator. Paulo Freire’s critical pedagogy, originating from the Global South, informs our analysis of intersubjective exchanges between the educator and students, dialogic pedagogy and emancipation in a diverse classroom. The results highlight the importance of institutional support for diverse faculty members, not only for their academic development but to enhance students’ learning and diverse experiences in the classroom. Drawing on Freire’s dialogue and intersubjectivity, we further reflect on how the lack of intersubjective exchanges between educator and students, due to diverse backgrounds, constrain dialogic pedagogical approaches, and argue for further consideration of this topic by accounting researchers advocating for more diverse accounting practices.
{"title":"Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South","authors":"Tassiani Aparecida Dos Santos , Iago França Lopes , Nicholas McGuigan","doi":"10.1016/j.cpa.2024.102770","DOIUrl":"10.1016/j.cpa.2024.102770","url":null,"abstract":"<div><div>Diversity of voice is contentious in accounting education with marginalised groups remaining on the periphery. This study reflects on significant issues of diversity, dialogic pedagogy and intersubjective exchanges by investigating an unpleasant teaching experience between Miguel, a Black, gay early career accounting educator, and his students in a classroom in Brazil. The study draws on collective biography methodology to analyse Miguel’s memories of his teaching experiences. Three main findings emerged. First, the lack of institutional support and the feeling of not being recognised by the institution, peers and students impacted Miguel’s confidence, educational strategies, and ability to facilitate the learning process among his students. Second, Miguel’s educational changes had almost no impact on students’ motivation and willingness to engage in dialogue, where the students responded with silence and absence during the lectures and seminars. Finally, assessment emerged as a key point of resistance where students confronted the educator. Paulo Freire’s critical pedagogy, originating from the Global South, informs our analysis of intersubjective exchanges between the educator and students, dialogic pedagogy and emancipation in a diverse classroom. The results highlight the importance of institutional support for diverse faculty members, not only for their academic development but to enhance students’ learning and diverse experiences in the classroom. Drawing on Freire’s dialogue and intersubjectivity, we further reflect on how the lack of intersubjective exchanges between educator and students, due to diverse backgrounds, constrain dialogic pedagogical approaches, and argue for further consideration of this topic by accounting researchers advocating for more diverse accounting practices.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102770"},"PeriodicalIF":8.3,"publicationDate":"2024-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142552892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-29DOI: 10.1016/j.cpa.2024.102766
John Millar , Frank Mueller , Chris Carter
Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 57 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how traditional investors have responded to the growth of ESG investing. We derive abductively six different positions which investors adopt: the Idealist, the Jaded Idealist, the Enthusiastic Mediator, the Tempered Mediator, the Moderniser and the Traditionalist. The paper contributes to the ESG investing literature by identifying and discussing these different positions; the main theoretical contribution is a new conceptualisation of the position and role of the mediator.
{"title":"Mediating ESG: Mapping individual responses to a changing field","authors":"John Millar , Frank Mueller , Chris Carter","doi":"10.1016/j.cpa.2024.102766","DOIUrl":"10.1016/j.cpa.2024.102766","url":null,"abstract":"<div><div>Previous studies have called for more research into the human dimension of environmental, social and governance (ESG) investing. Drawing on formal interviews and informal conversations with 57 fund managers and investment analysts working in the city of Edinburgh, UK, this study explores how traditional investors have responded to the growth of ESG investing. We derive abductively six different positions which investors adopt: the <em>Idealist</em>, the <em>Jaded Idealist</em>, the <em>Enthusiastic Mediator</em>, the <em>Tempered Mediator</em>, the <em>Moderniser</em> and the <em>Traditionalist</em>. The paper contributes to the ESG investing literature by identifying and discussing these different positions; the main theoretical contribution is a new conceptualisation of the position and role of the mediator.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102766"},"PeriodicalIF":8.3,"publicationDate":"2024-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142357078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-09-27DOI: 10.1016/j.cpa.2024.102765
Nunung Nurul Hidayah , Firdaus Amyar , Alan Lowe
Government audit services provided by state auditors are frequently beset by complex and often emotional engagements with the auditees. Both auditors and auditees are subjected to multiple yet conflicting socio-political rationalities, administrative demands, and complex performance measurements. Auditees often perceive these interactions as a source of burden, fear, frustration, anxiety, and, at times, resistance or even revulsion regarding the audit process. Our ethnographic case study shows that the Indonesian government auditors and auditees employ the arts of the emotional self, as they feel burdened with the potential shame and blame that might result from an unsuccessful audit. Our study provides insights into how the quasi-judicial rationalities and bureaucratic demands manifested in various indices of performance imposed upon auditors and auditees lead to the critical need to achieve unqualified audit opinions. The pressures of ensuring a successful audit and reputation maintenance stimulate the enfolding of emotionalities in different stages of the audit process. Our study reveals auditor-auditee engagement in therapeutic governance as a mediation strategy to avoid the enfolding of shame or blame around a failure to achieve the targeted audit performance. In such a complex audit setting, both parties engage in pragmatic technological actions by administering shifts in roles and fostering familiarity to co-produce audit evidence.
{"title":"Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements","authors":"Nunung Nurul Hidayah , Firdaus Amyar , Alan Lowe","doi":"10.1016/j.cpa.2024.102765","DOIUrl":"10.1016/j.cpa.2024.102765","url":null,"abstract":"<div><div>Government audit services provided by state auditors are frequently beset by complex and often emotional engagements with the auditees. Both auditors and auditees are subjected to multiple yet conflicting socio-political rationalities, administrative demands, and complex performance measurements. Auditees often perceive these interactions as a source of burden, fear, frustration, anxiety, and, at times, resistance or even revulsion regarding the audit process. Our ethnographic case study shows that the Indonesian government auditors and auditees employ the arts of the emotional self, as they feel burdened with the potential shame and blame that might result from an unsuccessful audit. Our study provides insights into how the quasi-judicial rationalities and bureaucratic demands manifested in various indices of performance imposed upon auditors and auditees lead to the critical need to achieve unqualified audit opinions. The pressures of ensuring a successful audit and reputation maintenance stimulate the enfolding of emotionalities in different stages of the audit process. Our study reveals auditor-auditee engagement in therapeutic governance as a mediation strategy to avoid the enfolding of shame or blame around a failure to achieve the targeted audit performance. In such a complex audit setting, both parties engage in pragmatic technological actions by administering shifts in roles and fostering familiarity to co-produce audit evidence.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102765"},"PeriodicalIF":8.3,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142326991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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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