首页 > 最新文献

Critical Perspectives on Accounting最新文献

英文 中文
Gender stereotypes of women accounting academics in Colombia 哥伦比亚女性会计学者的性别陈规定型观念
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-11-24 DOI: 10.1016/j.cpa.2024.102772
Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes
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.
本文为哥伦比亚女性会计学者在会计学术界和更广泛社会中的性别关系带来了新的见解,有助于理解知识生产的条件。从历史上看,妇女一直受到世代相传的陈规定型观念所造成的偏见的影响,这种偏见难以改变,并造成了会计学科中的不平等和不公平。通过半结构式访谈,我们确定了由信仰和习俗产生的陈规定型观念,这些观念导致了对哥伦比亚女性会计学者的偏见,影响了她们的角色和职业。我们认为,陈规定型观念在历史上根深蒂固,源于哥伦比亚社会的父权制。尽管一些陈规定型观念持续存在,但我们发现了女性对陈规定型观念的看法、与之斗争的过程以及为改变性别关系而采取的行动。我们的研究表明,女性会计学者所属的社会类别正在发生转变,在这些类别中,身为女性和拥有家庭在传统上一直是一个负面因素。我们的研究有助于加深对性别社会类别和女会计学者生活经历的理解,并为继续支持哥伦比亚建设更先进社会的叙事和想象提供了声音。
{"title":"Gender stereotypes of women accounting academics in Colombia","authors":"Katherine Restrepo Quintero ,&nbsp;Candy Chamorro González ,&nbsp;Ruth Alejandra Patiño-Jacinto ,&nbsp;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}
引用次数: 0
The translation of an extraordinary event and the role of accounts: The covid-19 case 非同寻常事件的翻译与账目的作用:covid-19 案例
IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-11-18 DOI: 10.1016/j.cpa.2024.102769
Massimo Contrafatto , Laura Mazzola , Caterina Pesci , Domenico Nicolò
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.
本文以意大利 COVID-19 大流行病和在全国范围内实施封锁的决定为重点,探讨了非常事件的概念化和管理动态。该大流行病的特殊性质所引发的紧急状况导致各行为方展开辩论和对抗,以寻求遏制和减轻其破坏性社会和经济影响的行动方案。立法和监管举措的确定和实施过程可以理解和解释为大流行病的转化,其结果导致了具体的管理决策,在我们的案例中,就是在国家层面采取封锁措施。这种转化发生在一个决策领域,它产生于紧急状况,不同的参与者利用不同的资源进行讨论和决策。其中,与大流行病相关的叙述和计算实践发挥了关键作用。通过对意大利紧急状况第一阶段的案例研究,本文从理论上解释了通过具体管理和政府决策的动力以及账户的作用;从而为与管理非常事件有关的会计研究做出了贡献。
{"title":"The translation of an extraordinary event and the role of accounts: The covid-19 case","authors":"Massimo Contrafatto ,&nbsp;Laura Mazzola ,&nbsp;Caterina Pesci ,&nbsp;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}
引用次数: 0
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
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.
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。
{"title":"Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South","authors":"Tassiani Aparecida Dos Santos ,&nbsp;Iago França Lopes ,&nbsp;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}
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
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.
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。
{"title":"Mediating ESG: Mapping individual responses to a changing field","authors":"John Millar ,&nbsp;Frank Mueller ,&nbsp;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}
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
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.
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。
{"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 ,&nbsp;Firdaus Amyar ,&nbsp;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}
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
Jonathan Tweedie

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。
{"title":"Environmental accounting: In communicating reality, do we construct reality?","authors":"Jonathan Tweedie","doi":"10.1016/j.cpa.2024.102764","DOIUrl":"10.1016/j.cpa.2024.102764","url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102764"},"PeriodicalIF":8.3,"publicationDate":"2024-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000637/pdfft?md5=c2696bac597ad650c516d14e8ef9069c&pid=1-s2.0-S1045235424000637-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142167764","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}
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
Niamh M. Brennan , Victoria C. Edgar , Sean Bradley Power

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。
{"title":"Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism","authors":"Niamh M. Brennan ,&nbsp;Victoria C. Edgar ,&nbsp;Sean Bradley Power","doi":"10.1016/j.cpa.2024.102763","DOIUrl":"10.1016/j.cpa.2024.102763","url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102763"},"PeriodicalIF":8.3,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000625/pdfft?md5=886d7a5180635110a307ff7dffe729ac&pid=1-s2.0-S1045235424000625-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142161955","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}
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
Emmanuel Tetteh Asare , Bruce Burton , Theresa Dunne

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。
{"title":"Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector","authors":"Emmanuel Tetteh Asare ,&nbsp;Bruce Burton ,&nbsp;Theresa Dunne","doi":"10.1016/j.cpa.2024.102762","DOIUrl":"10.1016/j.cpa.2024.102762","url":null,"abstract":"<div><p>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 <span><span>Jessop, 2003a</span></span>, <span><span>Jessop, 2003b</span></span>, <span><span>Joseph, 2002</span></span>, <span><span>Joseph, 2003</span></span> and <span><span>Andrew and Baker (2020)</span></span> to contextualise the evidence around recent theoretical debates on selectivity in information flows and accountability discharge in developing nation settings.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102762"},"PeriodicalIF":8.3,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000613/pdfft?md5=f54bb768b3941f563f820d0f102f6cb3&pid=1-s2.0-S1045235424000613-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141963075","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}
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
Gildas Agbon

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。
{"title":"Who speaks through the machine? Generative AI as discourse and implications for management","authors":"Gildas Agbon","doi":"10.1016/j.cpa.2024.102761","DOIUrl":"10.1016/j.cpa.2024.102761","url":null,"abstract":"<div><p>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 (<strong>the technosolutionist discourse</strong>), and the second one concerns the utterances generated by ChatGPT itself, which are shaped by various algorithmic, epistemic and linguistic influences (<strong>the generative discourse</strong>). 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.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102761"},"PeriodicalIF":8.3,"publicationDate":"2024-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000601/pdfft?md5=8114d0314389104f9b017e6f85dcba9e&pid=1-s2.0-S1045235424000601-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141944850","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}
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
Géraldine Hottegindre, Marie-Claire Loison, Loïc Belze

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。
{"title":"Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism","authors":"Géraldine Hottegindre,&nbsp;Marie-Claire Loison,&nbsp;Loïc Belze","doi":"10.1016/j.cpa.2024.102743","DOIUrl":"10.1016/j.cpa.2024.102743","url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102743"},"PeriodicalIF":8.3,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141950554","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}
引用次数: 0
期刊
Critical Perspectives on Accounting
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1