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A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting 道德资本 "的基础:可持续发展会计准则委员会与综合报告
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102477
Claire Parfitt

What purpose does ESG accounting really serve? As the “alphabet soup” of sustainability accounting standards thickens with the growing interest in ESG investing, this article looks beyond the usual critiques of social and environmental accounting to reveal how these new standards are productive for capital. Analysing the work of the SASB and the International Integrated Reporting Council (IIRC), the article shows that accounting for ESG is more than the smoke-screen or green-washing exercise that critical voices often observe. By mapping, quantifying and coding social, environmental and political issues to be incorporated into capital’s valuation regime, ESG accounting standards establish a technical and rhetorical basis upon which ethical claims can become productive for capital, regardless of whether or not these ethical claims translate into any practical difference in business operations and their socio-ecological impacts.

环境、社会和公司治理会计的真正目的是什么?随着对环境、社会和公司治理(ESG)投资的兴趣与日俱增,可持续发展会计准则的 "字母汤 "也越来越浓,这篇文章超越了对社会和环境会计的通常批评,揭示了这些新准则如何对资本产生效益。通过分析美国会计准则委员会(SASB)和国际综合报告委员会(IIRC)的工作,文章指出,ESG 会计不仅仅是批评声音经常提到的烟幕弹或 "洗绿 "做法。通过对社会、环境和政治问题进行映射、量化和编码,并将其纳入资本估值体系,环境、社会和治理会计准则建立了一个技术和修辞基础,在此基础上,道德诉求可以成为资本的生产力,无论这些道德诉求是否转化为企业运营及其社会生态影响的任何实际差异。
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引用次数: 0
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates 数字技术与会计量化:两种不同知识模板的出现
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-22 DOI: 10.1016/j.cpa.2023.102697
Elise Berlinski , Jérémy Morales

The opportunities of digital technologies, but also their risks, are shaping organisations and societies. Their influence on the future of accounting is often presented as decisive. In fact, information technologies and accounting are so intertwined that it seems impossible to separate the two. Nevertheless, as practices, they emerge from different knowledge disciplines. We examine the intersection of accounting and information technologies through an ethnographic study conducted in a multinational high-tech company in the process of implementing a new IT system. We pay particular attention to the interactions between accountants and technologists, which we analyse through the concept of knowledge templates. A template based on mobilising formalised knowledge to intervene on the organisation in a systematic way treats technology as a set of solutions for predetermined needs. Conversely, a template that treats technology as an emerging complex imposes modes of coordination based on modularity, traceability, and collaboration. Through sociomaterial interactions, a plurality of templates emerges that influences local practices. This article contributes to the literature by showing that accounting emerges through its entanglement with different bodies of knowledge following potentially divergent knowledge templates. Information technologies therefore pose a challenge to accounting: is it possible to conceive of a modular and radically decentralised accounting? This would be an accounting that accepts the pluralism of representations, orientations, and legitimate organisational discourses. It would be an accounting system with greater emancipatory potential.

数字技术带来的机遇和风险正在塑造着组织和社会。它们对会计未来的影响往往是决定性的。事实上,信息技术与会计学是如此相互交织,似乎不可能将两者分开。然而,作为一种实践,它们产生于不同的知识学科。我们在一家跨国高科技公司实施新的信息技术系统的过程中,通过人种学研究考察了会计与信息技术的交集。我们特别关注会计师和技术专家之间的互动,并通过知识模板的概念对其进行分析。知识模板的基础是调动正规化的知识,以系统化的方式对组织进行干预,将技术视为满足预定需求的一系列解决方案。相反,将技术视为新兴综合体的模板则强加了基于模块化、可追溯性和协作的协调模式。通过社会物质的相互作用,出现了影响当地实践的多种模板。本文通过说明会计是通过与不同的知识体系纠缠在一起,并遵循可能不同的知识模板而产生的,从而为相关文献做出贡献。因此,信息技术对会计学提出了挑战:是否有可能构想一种模块化和彻底分散的会计学?这将是一种接受表述、取向和合法组织话语多元化的会计。这将是一种具有更大解放潜力的会计制度。
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引用次数: 0
SMEs tax minimization as shared responsibility 中小企业税收最小化是共同责任
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-16 DOI: 10.1016/j.cpa.2023.102698
Mattia Anesa , Alessandro Bressan

Prevailing criticism of tax minimization strategies is impacting contemporary business decisions. While extant research has focused on an alleged ‘moral’ shift among large accounting firms and corporates, little is known about tax responsibilities in the context of small and medium-sized enterprises (SMEs). Thus, we examine the following research question: How do SMEs and tax accountants perceive responsibility within the context of taxation? Our empirical investigation involves semi-structured interviews with accountants and their SME clients in Italy. Our findings point to an entanglement of legal, economic, ethical, and philanthropic responsibilities enacted in mundane tax strategy work. We propose a model of ‘shared responsibility’, aiming to clarify the complementary role of SMEs, tax accountants, and state actions in the curtailment of public funding, ultimately affecting the survival of all actors involved. Our work contributes to growing scholarship on business taxation as a form of social responsibility by emphasizing the shared nature of such responsibility, as well as showing how a current reliance on reputational risks to incentivise more responsible tax behaviour is ill suited to the SME context.

对税收最小化策略的普遍批评正在影响当代商业决策。虽然现有的研究主要集中在大型会计师事务所和公司之间所谓的“道德”转变上,但对中小企业(SMEs)的税收责任知之甚少。因此,我们研究以下研究问题:中小企业和税务会计师如何在税收背景下感知责任?我们的实证调查包括对意大利会计师及其中小企业客户的半结构化访谈。我们的研究结果表明,在日常的税收策略工作中,法律、经济、道德和慈善责任交织在一起。我们提出了一个“共同责任”的模型,旨在澄清中小企业、税务会计师和国家行动在削减公共资金方面的互补作用,最终影响到所有参与者的生存。通过强调这种责任的共同性质,我们的工作有助于将企业税收作为一种社会责任形式的学术研究不断增加,并表明当前依赖声誉风险来激励更负责任的税收行为是如何不适合中小企业背景的。
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引用次数: 0
Maintaining and extending hegemony: The politics of accounting standard setting 维持和扩大霸权:会计准则制定的政治
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102686
Rebecca Warren
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引用次数: 0
Critique is unsustainable: A polemic 批判是不可持续的:一场论战
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102555
Michele Bigoni, Sideeq Mohammed

In this polemical essay, we seek to provoke reflection and debate on the role of critique in addressing the global ecological crisis that we find ourselves confronted with in the Anthropocene. Drawing from Deleuze and Guattari’s reading of capitalism, we will suggest that the core functional process of capitalism is one of infinite growth that subsumes any attempts at resistance, escape, or socially progressive practice. Critique, we will suggest, is a part of capitalist processes, not an opposition to it. Consequently, we will argue that, given the inextricable imbrication of accounting and capitalism, without an impossible and unconceptualisable ‘post-capitalist accounting’, all notions of sustainable accounting are protracted exercises in futility that serve rather than abate ecological collapse. Paradoxically, any attempt to produce such accounting makes it harder to achieve.

在这篇争论性的文章中,我们试图激发对批判在解决我们在人类世面临的全球生态危机中的作用的反思和辩论。从德勒兹和瓜塔里对资本主义的解读中,我们将提出,资本主义的核心功能过程是无限增长的过程之一,它包含了任何抵抗、逃避或社会进步实践的尝试。我们认为,批判是资本主义进程的一部分,而不是资本主义进程的对立面。因此,我们将认为,鉴于会计和资本主义不可分割的交织,如果没有一个不可能和不可概念化的“后资本主义会计”,所有可持续会计的概念都是徒劳无益的长期练习,而不是减轻生态崩溃。矛盾的是,任何产生这种会计方法的尝试都会使其更难实现。
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引用次数: 4
Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting 认真对待世界:社会与环境会计的自主性、反思性和参与性研究
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102554
Carmen Correa , Matias Laine , Carlos Larrinaga

There is a long-standing debate within the social and environmental accounting research community concerning whether research engagement with (commercial) organisations and decision-makers is detrimental to the pursuit of sustainability transformation. Those critical of engagement research see such an approach as futile or outright harmful, suggesting that scholars are bound to be co-opted in the process and essentially end up reproducing systems of domination. In response, we emphasise in this paper how engagement research requires an exercise of reflexivity, which, hopefully, makes us “more conscious and more systematic” about engagement research and provides “the mutual surveillance” (Bourdieu, 2000b, p. 119) required for this academic exercise. Drawing on Bourdieu’s Pascalian Meditations, we discuss the implications of the notions of intellectual autonomy and scientific capital in the field of social and environmental accounting research and stress that both the scholastic situation and engagement with the social world are necessary elements for scholarship. We argue, on the one hand, that critical research in social and environmental accounting is a key mechanism to enhance the scientific capital of the field—through improved theorising of power and conflict—and hence retain (strengthen) the autonomy of social and environmental accounting. On the other hand, we also suggest that reinvigorating research on the relevance of accounting techniques for sustainable development is essential for our scientific capital and the wider contribution of social accounting across intellectual fields and beyond.

长期以来,社会和环境会计研究界一直在争论(商业)组织和决策者的研究参与是否不利于追求可持续性转型。那些对参与研究持批评态度的人认为这种方法是徒劳的,甚至是彻头彻尾的有害的,他们认为学者们一定会在这个过程中被拉拢,最终基本上会复制统治体系。作为回应,我们在本文中强调了参与研究如何需要反身性的练习,希望反身性能让我们对参与研究“更有意识、更系统”,并提供这种学术练习所需的“相互监督”(Bourdieu, 2000b, p. 119)。借鉴布迪厄的《帕斯卡利亚冥想》,我们讨论了智力自主和科学资本概念在社会和环境会计研究领域的含义,并强调学术状况和与社会世界的接触都是学术研究的必要要素。我们认为,一方面,社会和环境会计的批判性研究是增强该领域科学资本的关键机制——通过改进权力和冲突的理论化——从而保留(加强)社会和环境会计的自主性。另一方面,我们还建议,重振会计技术与可持续发展的相关性研究,对于我们的科学资本和社会会计在知识领域和其他领域的更广泛贡献至关重要。
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引用次数: 1
Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt 抵制、霸权和关键的会计干预:来自政府债务辩论的教训
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102556
Christine Gilbert , Jeff Everett

Reflecting on how critical academics intervene in the public sphere, this paper explores how accounting is mobilized to reinforce and counter neoliberal hegemony in a public-policy debate over the role and size of government debt. The paper draws on the work of Gramsci, Laclau, and Mouffe to analyze case-data derived from three decades of media articles, research reports, and government financial documents in the Canadian province of Québec. The study finds that hegemonic actors seek consent from the population by exciting emotions (esp. fear and guilt), referencing the common sense, and aligning their arguments with people’s everyday experiences. While counter-hegemonic actors initially relied on conceptual reason and logic in their arguments, positioning accounting as an ‘ammunition machine’, they too came to adopt an approach aimed at exciting emotions, translating accounting concepts into non-economic fields, and rearticulating hegemonic signifiers, in an effort to refine and reshape the common sense. Highlighting the limitations of purely rational modes of argumentation, the study has implications for the manner in which accounting academics intervene in the public sphere and how they need to be skilled translators and re-articulators of hegemonic discourse.

反思批判性学者如何干预公共领域,本文探讨了如何动员会计在关于政府债务的角色和规模的公共政策辩论中加强和反对新自由主义霸权。这篇论文借鉴了葛兰西、拉克劳和墨菲的工作,分析了来自加拿大quacimbec省三十年的媒体文章、研究报告和政府财政文件的案例数据。研究发现,霸权行为者通过激动人心的情绪(尤其是恐惧和内疚),参考常识,并将他们的论点与人们的日常经验结合起来,寻求民众的同意。虽然反霸权行动者最初在他们的论点中依赖于概念理性和逻辑,将会计定位为“弹药机器”,但他们也开始采用一种旨在激发情感的方法,将会计概念转化为非经济领域,并重新阐明霸权能指,以努力完善和重塑常识。该研究强调了纯粹理性论证模式的局限性,对会计学者干预公共领域的方式以及他们如何需要成为霸权话语的熟练翻译和重新表达者具有启示意义。
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引用次数: 0
Is critique sustainable? A commentary on Bigoni and Mohammed 批评是可持续的吗?对比戈尼和穆罕默德的评论
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102603
Javier Husillos

Reflecting on the reactions that Bigoni and Mohammed's article “Criticism is unsustainable: A polemic” has provoked in me, I describe in this essay a number of tensions in the field of critical accounting that I sincerely believe must be taken seriously if critical accounting research is to fulfil its emancipatory potential. I also advocate the establishment of a dual analytical/programmatic agenda in the field of critical accounting that enables academic contributions to support the necessary social transformations. This agenda must put the disadvantaged (human and non-human, present and future) at the centre of our research and it should be centred around the co-creation of programmes that allow us to clearly link our academic contributions to the resolution of the social and environmental problems analysed.

反思比戈尼和穆罕默德的文章“批评是不可持续的:一场论战”在我身上引起的反应,我在这篇文章中描述了批判性会计领域的一些紧张局势,我真诚地认为,如果批判性会计研究要发挥其解放潜力,就必须认真对待这些紧张局势。我还主张在批判会计领域建立双重分析/方案议程,使学术贡献能够支持必要的社会变革。这一议程必须将弱势群体(人类和非人类、现在和未来)置于我们研究的中心,并应以共同制定方案为中心,使我们能够明确地将我们的学术贡献与所分析的社会和环境问题的解决联系起来。
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引用次数: 0
“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society “他听到了”:一篇庆祝审计学会成立25周年的文章
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102581
Chiara Bottausci , Keith Robson

This paper is a reflection upon The Audit Society and how, 25 years after publication, it has since shaped thinking and research in audit, accounting and accountability. We first discuss the book’s impact in the context of its publication, and highlight the key messages that the book helped to impart. Second, within the broad scope of the book, we focus upon one of its central themes, ‘making things auditable’. We explore how this early idea was productive of an organizational and sociological understanding of audit and auditing practices, and the reasons why it might still be so. In suggesting this, we travel from the book’s macro-structural elaboration of the ‘audit society’ towards a micro-processual analysis of ‘auditability’. We consider in particular two recent works by Power (2015, 2021), and outline their import and future potential in connecting three central themes of audit research: the constitution of the ‘objects’ of audit, auditees’ subjectivities and ‘dispositions’, and the ‘logic’ of the audit trail and audit performativity.

本文是对《审计协会》的反思,以及在出版25年后,它如何塑造了审计、会计和问责制的思维和研究。我们首先讨论这本书在其出版背景下的影响,并强调这本书帮助传递的关键信息。其次,在本书的广泛范围内,我们关注其中心主题之一,“使事物可审计”。我们将探讨这个早期的想法是如何产生对审计和审计实践的组织和社会学理解的,以及为什么它可能仍然如此。在提出这一建议时,我们从书中对“审计社会”的宏观结构阐述转向了对“可审计性”的微观过程分析。我们特别考虑了Power最近的两部作品(2015年,2021年),并概述了它们在连接审计研究的三个中心主题方面的重要性和未来潜力:审计“对象”的构成,被审计对象的主体性和“处置”,以及审计跟踪和审计绩效的“逻辑”。
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引用次数: 2
Examine the available evidence: Was the Duhnke PCAOB captured? 检查现有证据:Duhnke PCAOB被捕了吗?
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102573
John D. Keyser

The Public Company Accounting Oversight Board (PCAOB) was created in 2003 after Congress passed the Sarbanes-Oxley Act of 2002. The mission of the Board is to serve the public interest through regulation of accounting firms who audit public companies. Regulatory agencies are susceptible to regulatory capture whereby the agency serves the interests of the regulated industry rather than the public interest. In 2017, the Securities Exchange Commission appointed five new members, including Chairman Duhnke, to the PCAOB. This paper applies Carpenter’s (2014b) model to evaluate whether the PCAOB was captured during the Duhnke chairmanship. The susceptibility of the PCAOB to regulatory capture is important because the effectiveness of the capital markets depends on trust in financial statement audits. The available evidence is consistent with a “weak” capture conclusion. During the Duhnke Board’s tenure, there was diminished activity in the areas of inspection, standard-setting, and enforcement.

上市公司会计监督委员会(PCAOB)是在国会通过2002年的《萨班斯-奥克斯利法案》后于2003年成立的。审计委员会的使命是通过对审计上市公司的会计师事务所进行监管,为公众利益服务。监管机构容易受到监管俘获的影响,即该机构为受监管行业的利益服务,而不是为公众利益服务。2017年,美国证券交易委员会任命了五名新成员加入PCAOB,其中包括主席Duhnke。本文采用Carpenter 's (2014b)模型来评估PCAOB是否在Duhnke担任主席期间被捕获。PCAOB对监管俘获的敏感性很重要,因为资本市场的有效性取决于对财务报表审计的信任。现有证据与“弱”捕获结论一致。在Duhnke董事会任职期间,在检查、标准制定和执行方面的活动有所减少。
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引用次数: 0
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Critical Perspectives on Accounting
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