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Critical Perspectives on Accounting最新文献

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Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South 课堂中的多样性、对话教学法和主体间性:来自全球南部的贡献
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-10-30 DOI: 10.1016/j.cpa.2024.102770
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.
在会计教育中,声音的多样性是有争议的,边缘化群体仍然处于边缘地位。本研究通过调查米格尔--一位黑人、同性恋、职业生涯初期的会计教育工作者--和他的学生在巴西课堂上的一次不愉快的教学经历,对多样性、对话教学法和主体间交流等重要问题进行了反思。本研究采用集体传记的方法,分析米格尔对其教学经历的回忆。研究得出了三个主要发现。首先,缺乏机构的支持以及不被机构、同行和学生认可的感觉影响了米格尔的信心、教育策略以及促进学生学习过程的能力。其次,米格尔的教育改革几乎没有影响到学生的积极性和参与对话的意愿,学生们在讲座和研讨会上保持沉默和缺席。最后,评估成为了学生与教育者对抗的一个关键阻力点。保罗-弗莱雷(Paulo Freire)的批判性教学法源于全球南部,为我们分析教育者与学生之间的主体间交流、对话教学法和多样化课堂中的解放提供了参考。研究结果凸显了机构支持多元化教师的重要性,这不仅有利于他们的学术发展,还能促进学生的学习和课堂上的多元化体验。借鉴弗莱雷的对话和主体间性,我们进一步反思了教育者与学生之间因背景不同而缺乏主体间交流是如何制约对话教学法的,并主张倡导更多元化会计实践的会计研究人员进一步考虑这一主题。
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引用次数: 0
Mediating ESG: Mapping individual responses to a changing field 调解环境、社会和治理:绘制个人对不断变化的领域的反应图
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-09-29 DOI: 10.1016/j.cpa.2024.102766
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.
以往的研究呼吁对环境、社会和治理(ESG)投资的人文维度进行更多研究。本研究通过对在英国爱丁堡市工作的 57 位基金经理和投资分析师进行正式访谈和非正式谈话,探讨了传统投资者如何应对 ESG 投资的增长。我们归纳出投资者采取的六种不同立场:理想主义者、颓废的理想主义者、热情的调解者、有节制的调解者、现代化者和传统主义者。本文通过识别和讨论这些不同的立场,为环境、社会和治理投资文献做出了贡献;主要的理论贡献在于对调解人的立场和角色提出了新的概念。
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引用次数: 0
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements 治疗性治理:在印度尼西亚政府审计师与被审计者的合作中,调解羞愧和指责的艺术以及准司法实用技术
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-09-27 DOI: 10.1016/j.cpa.2024.102765
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.
国家审计机关提供的政府审计服务经常受到与被审计单位之间复杂且往往是情绪化的接触的困扰。审计人员和被审计单位都要面对多种相互冲突的社会政治理由、行政要求和复杂的绩效衡量标准。被审计者往往认为这些互动是负担、恐惧、沮丧、焦虑的来源,有时甚至是对审计过程的抵触甚至反感。我们的人种学案例研究表明,印尼政府审计人员和被审计人员都运用了情感自我艺术,因为他们对不成功的审计可能导致的耻辱和指责感到负担沉重。我们的研究深入揭示了强加给审计师和被审计者的各种绩效指标所体现的准司法理性和官僚要求是如何导致对获得无保留审计意见的迫切需求的。确保审计成功和维护声誉的压力激发了审计过程不同阶段的情感。我们的研究揭示了审计师与被审计方参与治疗性治理是一种调解策略,可避免因未能实现目标审计绩效而产生羞愧或自责情绪。在这样一个复杂的审计环境中,双方都参与到务实的技术行动中,进行角色转换,增进熟悉度,以共同提供审计证据。
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引用次数: 0
Environmental accounting: In communicating reality, do we construct reality? 环境会计:在传播现实的过程中,我们是否构建了现实?
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-09-11 DOI: 10.1016/j.cpa.2024.102764

This paper acts as a counterweight to the recent swell of optimism among some accounting scholars about how the performative potential of environmental accounting might be harnessed to address the planetary crisis. Mimicking the style of Ruth Hines’ seminal contribution, ‘Financial accounting: In communicating reality, we construct reality’ (1988), the paper questions whether environmental accounting can play the transformational role that many envisage for it.

最近,一些会计学者对如何利用环境会计的表演潜力来解决地球危机持乐观态度,本文就是对这种乐观态度的一种反拨。本文模仿露丝-海因斯(Ruth Hines)的开创性文章《财务会计:本文模仿露丝-海因斯(Ruth Hines)的开创性文章《财务会计:在传达现实的同时,我们也构建了现实》(1988 年)的风格,质疑环境会计是否能像许多人所设想的那样发挥变革作用。
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引用次数: 0
Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism 董事与股东在股东大会上的互动:为殖民主义服务的问责制妥协
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-09-10 DOI: 10.1016/j.cpa.2024.102763

This research explores director and shareholder two-way face-to-face interactions at the shareholder meetings of Cecil Rhodes’s British South Africa Company, as reflected in verbatim minutes of those meetings. Shareholder meetings are traditionally viewed as being for accountability. Alternatively, directors may engage in manipulative game-playing through skillful political maneuvering of shareholders, thereby compromising accountability. The research analyzes unique data, comprising 25 full sets of verbatim meeting minutes of 29 shareholder meetings over the period 1895–1925, using manual close-reading interpretive content analysis. Our unit of analysis is the interactions between directors and supportive/approving and dissenting shareholders. Our research question is how did the directors and shareholders interact at the shareholder meetings. We develop a typology of 16 types of interactions the directors and shareholders used in their exchanges. We complement our analysis with illustrations of types of interactions extracted from our verbatim minutes. We demonstrate how powerful directors mobilized supportive/approving shareholders to quash the dissenting shareholders’ voices. Our findings have implications for how modern-day shareholder meetings are conducted.

本研究探讨了塞西尔-罗兹的英属南非公司股东大会上董事和股东面对面的双向互动,这些互动反映在股东大会的逐字记录中。股东大会传统上被视为问责会议。但董事也可能通过巧妙地与股东进行政治博弈,从而损害问责制。本研究采用人工精读解释性内容分析法,对 1895-1925 年间 29 次股东大会的 25 套完整逐字记录进行了独特的数据分析。我们的分析单元是董事与支持/赞成和反对股东之间的互动。我们的研究问题是董事和股东在股东大会上是如何互动的。我们对董事和股东在交流中使用的 16 种互动类型进行了分类。我们通过从逐字记录中提取的互动类型说明来补充我们的分析。我们展示了有权势的董事是如何动员支持/赞成股东压制反对股东的声音的。我们的研究结果对现代股东大会的召开方式具有借鉴意义。
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引用次数: 0
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector 霸权影响与财务责任履行的选择性:加纳石油和天然气部门的证据
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-08-08 DOI: 10.1016/j.cpa.2024.102762

This paper compares the extent of engagement between the Ghanaian government and the nation’s oil and gas firms with the nature of the financial accountability offered by each of these parties to the citizenry. The findings indicate that whilst the Ghanaian government and the nation’s oil firms pay (at best) cursory regard to societal needs for information and engagement, when interacting with each other an effective and unapologetic form of discharge exists, suggesting the existence of an exclusionary hegemony. We mobilize elements of work by Jessop, 2003a, Jessop, 2003b, Joseph, 2002, Joseph, 2003 and Andrew and Baker (2020) to contextualise the evidence around recent theoretical debates on selectivity in information flows and accountability discharge in developing nation settings.

本文比较了加纳政府与国家石油和天然气公司之间的接触程度,以及这两方各自对公民承担的财务责任的性质。研究结果表明,虽然加纳政府和国家石油公司(充其量)粗略地考虑了社会对信息和参与的需求,但在彼此互动时,却存在着一种有效的、毫不掩饰的排放形式,这表明排斥性霸权的存在。我们借鉴了杰索普(Jessop, 2003a)、杰索普(Jessop, 2003b)、约瑟夫(Joseph, 2002)、约瑟夫(Joseph, 2003)以及安德鲁和贝克(Andrew and Baker, 2020)等人的研究成果,将这些证据与最近关于发展中国家信息流动的选择性和责任履行的理论辩论结合起来。
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引用次数: 0
Who speaks through the machine? Generative AI as discourse and implications for management 谁通过机器说话?作为话语的生成式人工智能及其对管理的影响
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-08-03 DOI: 10.1016/j.cpa.2024.102761

This article draws on the Foucauldian concept of “discursive formation” to conceptualize generative artificial intelligence (GAI)’s potential influence on management. It shows how ChatGPT, a typical GAI, can affect practices, decision-making responsibility and the management disciplines through a dual discourse. The first one emanates from technological solutionism, a belief that any problem can be solved with the assistance of technology (the technosolutionist discourse), and the second one concerns the utterances generated by ChatGPT itself, which are shaped by various algorithmic, epistemic and linguistic influences (the generative discourse). In simpler terms, what ChatGPT can do to management appears to depend on “what is said about it” and “what it says”. In contrast to the existing literature on ChatGPT’s potential influence on organizations, this article, through its discursive approach, takes a non-normative position, to reveal the subtler influences of generative artificial intelligence, and highlight the individual and organizational responsibilities of actors interacting with these two discourses. The conclusions may be of interest to management readers in general, and of more particular interest to the accounting profession, as the conceptualization is based more broadly on examples taken from accounting, given the close link between the accounting profession and information technologies.

本文借鉴福柯的 "话语形成 "概念,对生成式人工智能(GAI)对管理的潜在影响进行概念化。文章展示了 ChatGPT 这一典型的 GAI 如何通过双重话语影响实践、决策责任和管理学科。第一种话语源自技术解决主义,即认为任何问题都可以在技术的帮助下得到解决();第二种话语涉及 ChatGPT 本身产生的话语,这些话语受到各种算法、认识论和语言学的影响()。简单地说,ChatGPT 对管理的作用似乎取决于 "对它说了什么 "和 "它说了什么"。与现有关于 ChatGPT 对组织的潜在影响的文献相比,本文通过其话语方法,采取非规范性立场,揭示了生成式人工智能的微妙影响,并强调了与这两种话语互动的参与者的个人和组织责任。鉴于会计行业与信息技术之间的密切联系,本文的概念化更广泛地以会计领域的实例为基础,因此本文的结论可能会引起广大管理读者的兴趣,尤其是会计行业的读者。
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引用次数: 0
Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism 审计监管领域的影响力动态:角色扮演与犬儒主义的兴起
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-07-23 DOI: 10.1016/j.cpa.2024.102743

The European Commission (EC) conducted a major reform of statutory audit between 2010 and 2014, with the primary aim of improving competition in the market. The Big 4, who were targeted by this reform, were strongly opposed to it. The present study employs the typology of Oliver (1991) and the “presentation of self” theory developed by Goffman (1956) to identify the strategic responses employed, frontstage and backstage, by the regulator (EC) and the regulatees (Big 4) to influence the outcome of the reform. The results reveal that passive strategic responses tend to take place frontstage, while active and aggressive strategies generally take place backstage. This work also reveals the incursion of the neoliberal model into the European regulatory arena, and allows us to characterize the Big 4 as cynical actors defending a commercial logic.

欧盟委员会(EC)在 2010 年至 2014 年期间对法定审计进行了重大改革,主要目的是改善市场竞争。四大作为此次改革的目标,对此表示强烈反对。本研究采用奥利弗(1991 年)的类型学和戈夫曼(1956 年)提出的 "自我展示 "理论,来识别监管方(欧盟委员会)和被监管方(四大)为影响改革结果而采取的前台和后台战略应对措施。研究结果表明,被动的战略反应往往发生在前台,而主动和积极的战略一般发生在后台。这项研究还揭示了新自由主义模式对欧洲监管领域的入侵,并使我们能够将四大巨头描述为捍卫商业逻辑的愤世嫉俗者。
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引用次数: 0
How tax administration influences social justice: The relational power of accounting technologies 税收管理如何影响社会公正:会计技术的关系力量
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-07-17 DOI: 10.1016/j.cpa.2024.102758

This article advances understanding of how tax administration influences social justice. Critical accounting research is paying increasing attention to social justice, but conceptualisations and empirical studies of tax administration are scarce. Drawing on Bourdieu’s social theory, we analyse how accounting technologies exercise relational power that reproduces or worsens socio-economic inequalities. Our critical ethnography of the Tax Credits (TC) system in the United Kingdom identifies four original practices through which claimants interact with accounting technologies. We reveal how claimants utilise certain types of capital to play the game of the TC system and reproduce their habitus and position of powerlessness in the field. While some claimants manage to play the game successfully and improve their position, most end up ‘giving in’ to living with financial and emotional hardship and accepting the relational power of the field. We conclude by developing a research and reform agenda for analysing and changing the relational power of accounting technologies in tax administration towards social justice.

这篇文章加深了人们对税收管理如何影响社会公正的理解。批判性会计研究越来越关注社会公正,但有关税务管理的概念和实证研究却很少。借鉴布迪厄的社会理论,我们分析了会计技术如何行使关系权力,从而再现或加剧社会经济不平等。我们对英国的税收抵免(Tax Credits,TC)系统进行了批判性人种学研究,发现了申请人与会计技术互动的四种原始做法。我们揭示了申请者如何利用某些类型的资本来玩税收抵免系统的游戏,并再现他们的习惯和在该领域的无权地位。虽然有些索赔者成功地参与了游戏并改善了自己的地位,但大多数索赔者最终 "屈服 "于经济和情感上的困境,并接受了该领域的关系权力。最后,我们制定了一项研究和改革议程,以分析和改变税务管理中会计技术的关系权力,从而实现社会公正。
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引用次数: 0
On the juggernaut of artificial intelligence in organizations, research and society 论人工智能在组织、研究和社会中的巨大作用
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-07-14 DOI: 10.1016/j.cpa.2024.102759

Capitalizing on what we currently know about artificial intelligence (AI), the editorial of this special issue, entitled “Artificial Intelligence in the Spotlight”, adds our voice to a call to order in the face of the unbridled enthusiasm we often encounter regarding the benefits of AI. In short, we maintain that there is a crucial need for skepticism about the all-out colonization project vigorously pursued by AI and its sustaining infrastructure. We draw on our own analysis and that of the contributors to this special issue to consider what we see as a bold agenda for colonizing our communities, our ways of doing, and our minds – so that we become fundamentally dependent on technologies whose reliability is dubious and whose algorithms are secretly maintained behind the safety of corporate walls. Our thesis is that the cacophony of aberrations, disorder, and worries that emerge in the wake of AI can be meaningfully viewed as a juggernaut, an inexorable force that is ready to unsettle all things in its tedious path. The juggernaut metaphor constitutes our way of putting “artificial intelligence in the spotlight”. We call for researchers from all disciplines to engage in the study of the AI juggernaut and speak out as much as they can, in public and in academic spheres, about its dangers.

本特刊的社论题为 "聚光灯下的人工智能"(Artificial Intelligence in the Spotlight),利用我们目前对人工智能(AI)的了解,面对我们经常遇到的对人工智能好处的无节制热情,我们呼吁遵守规则。简而言之,我们认为,对于人工智能大力推行的全面殖民化项目及其维持性基础设施,我们亟需持怀疑态度。我们借鉴自己和本特刊投稿人的分析,思考我们所看到的一个大胆的议程,即殖民我们的社区、我们的行为方式和我们的思想--从而使我们从根本上依赖于可靠性可疑的技术,而这些技术的算法是在企业安全的围墙后面秘密维护的。我们的论点是,人工智能之后出现的畸变、混乱和忧虑,可以被有意义地看作是一个巨无霸,一股不可阻挡的力量,随时准备在其乏味的道路上颠覆一切。我们以 "巨轮 "为喻,将 "人工智能置于聚光灯下"。我们呼吁所有学科的研究人员参与对人工智能巨轮的研究,并在公开场合和学术领域尽可能多地谈论其危险性。
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引用次数: 0
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Critical Perspectives on Accounting
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