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Critical Perspectives on Accounting最新文献

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The quid pro quo of charity: accounting, power and social positioning 慈善的交换条件:会计、权力和社会定位
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102730
Mariló Capelo-Bernal, Pedro Araújo-Pinzón

This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth century and early years of the nineteenth, a period during which enlightened ideas about how to deal with poverty threatened the traditional role of the Church.

Based on this study, we argue that accounting, as a relevant part of the discursive practices of the dominant actors in charitable activity, (i) structures society, creating social spaces in which it inscribes people, and establishes links and distances between these spaces, (ii) constructs the truth about the achievements of charitable organisations and the charitable work of donors/collaborators, and (iii) collaborates in strengthening power relations and promotes both social equilibrium and the social mobility of individuals and groups.

本文分析了会计在社会秩序中扮演的角色,从埃扎梅尔的作品以及与会计铭文和话语相关的文献中汲取灵感。为此,我们的研究考察了 18 世纪最后几年和 19 世纪初与天主教会密切合作的四个西班牙慈善组织,在这一时期,关于如何处理贫困问题的开明思想对教会的传统角色构成了威胁。基于这项研究,我们认为,会计作为慈善活动中占主导地位的行为者话语实践的相关部分,(i) 构建社会,创造社会空间,将人们纳入其中,并在这些空间之间建立联系和距离,(ii) 构建关于慈善组织的成就以及捐助者/合作者的慈善工作的真相,(iii) 合作加强权力关系,促进社会平衡以及个人和群体的社会流动性。
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引用次数: 0
Imagining cooperative tax regulation: Common origins, divergent paths 想象合作性税收监管:共同的起源,不同的道路
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2022.102446
Dennis De Widt , Lynne Oats

In many countries, relational field dynamics between tax administrators and corporate taxpayers have undergone significant changes in recent years. We conceive of cooperative compliance models implemented in the Netherlands and the UK between large corporate taxpayers and the respective tax administrations as dynamic strategic action fields, nested within the wider tax field and influenced by shifts in the external environment. Drawing on a series of interviews with skilled actors we identify similarities between the two countries in terms of the initial motivation for introducing cooperative compliance. We also identify differences in the subsequent trajectories. We find that within the respective strategic action fields, an imaginary of cooperation built around mutual trust contributes to the sustainability of the field. Vulnerability to developments in proximate fields on the other hand undermines field sustainability. Together these concepts help to explain the different trajectories and demonstrate the value in exploring shared understandings in strategic actions fields as imaginaries and paying more attention to the influence of proximate fields. The findings have implications for regulatory policy design in other settings.

近年来,许多国家税务管理机构与企业纳税人之间的关系领域动态发生了重大变化。我们将荷兰和英国实施的大型企业纳税人与各自税务管理部门之间的合作遵从模式视为动态战略行动领域,嵌套在更广泛的税务领域中,并受到外部环境变化的影响。通过对有经验的参与者进行一系列访谈,我们发现两国在引入合作遵从模式的最初动机方面存在相似之处。同时,我们也发现了随后发展轨迹的不同之处。我们发现,在各自的战略行动领域内,以互信为基础的合作想象有助于该领域的可持续性。另一方面,易受邻近领域发展影响的脆弱性则破坏了该领域的可持续性。这些概念有助于解释不同的发展轨迹,并证明了将战略行动领域中的共同理解视为想象力并更加关注近似领域影响的价值。这些发现对其他环境下的监管政策设计具有启示意义。
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引用次数: 0
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa 实现可响应的人工智能:从非殖民视角看待非洲的人工智能会计系统
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102736
Angella Ndaka , Philippe J.C. Lassou , Konan Anderson Seny Kan , Samuel Fosso-Wamba

This research draws from decolonial, and feminist Science and Technologies Studies approaches to explore the power dynamics of accounting knowledge systems in African contexts. It investigates traditional African indigenous accounting systems, then focuses on the current accounting systems used on the continent and future accounting possibilities presented by AI. We argue that while current accounting systems used in Africa are dominantly Western-centric, AI may reproduce and amplify this structural and systemic power dominance, which has further socio-material consequences on the continent. In trying to mitigate these effects, we propose response-ability in the conceptualization, design, and adoption of AI accounting systems. Fundamentally, we aim to open a discussion for rethinking how these systems can address social issues in alternative worlds and consider alternative and indigenous knowledge systems in African contexts. Toward this end, we seek to open conversations on how accounting AI applications can be designed and adopted in ways that reflect and promote the fundamental principles of objectivity, transparency, accountability, and trustworthiness as embedded locally in African community life and values.

本研究借鉴了非殖民主义和女性主义科学与技术研究方法,探讨了非洲背景下会计知识体系的权力动态。研究调查了传统的非洲本土会计制度,然后重点关注非洲大陆目前使用的会计制度以及人工智能带来的未来会计可能性。我们认为,虽然非洲目前使用的会计系统主要以西方为中心,但人工智能可能会复制和放大这种结构性和系统性的权力主导,从而对非洲大陆产生进一步的社会物质影响。为了减轻这些影响,我们提出了在人工智能会计系统的概念化、设计和采用方面的可应对性。从根本上说,我们的目标是展开讨论,重新思考这些系统如何在替代世界中解决社会问题,并考虑非洲背景下的替代和本土知识体系。为此,我们试图就如何设计和采用人工智能会计应用程序展开讨论,以反映和促进非洲社区生活和价值观中的客观性、透明度、问责制和可信性等基本原则。
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引用次数: 0
The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective LuxLeaks的媒体表现:从社会法律角度看避税的规范动态
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2022.102480
Maryse Mayer, Yves Gendron

How do the media represent the complex, opaque and controversial phenomenon of corporate tax avoidance? Based on media’s articles pertaining to the international “LuxLeaks” news leak, we identify a contest over tax avoidance representation which reveals a peculiar normative dynamic. We find that the field of tax avoidance is characterized by a vague and highly ambiguous normative framework, as the media rely on very different norms to elaborate distinct normative standpoints to represent LuxLeaks. How can the problem of tax avoidance (and consequently its solution) be delimited if there is disagreement over which norm should be used to assess it? Our study then highlights the need to step back and (re)consider broader assumptions of normativity in relation to tax avoidance, to advance the debate. We propose to import Baier’s (2013) socio-legal perspective on normativity into the tax realm, to better understand not just the legal and social norms as distinct normative systems but also their interdependence. Based on discursive insights from the press, we map out the normative structure specific to LuxLeaks, as conceptualized using Baier’s platform. To exemplify how this kind of conceptualization can nurture future research, we initiate a reflection on how normativity could evolve in the tax avoidance field, considering possible implications of the press representations analyzed.

媒体如何表现企业避税这一复杂、不透明且充满争议的现象?根据媒体有关国际 "卢森堡泄密 "新闻泄密的文章,我们发现了一场关于避税表述的较量,这场较量揭示了一种特殊的规范动态。我们发现,避税领域的特点是规范框架模糊且高度含混,因为媒体依靠截然不同的规范来阐述不同的规范立场,以表现 "卢森堡泄密"。如果在使用哪种规范来评估避税问题上存在分歧,那么如何界定避税问题(以及随之而来的解决方案)?因此,我们的研究强调有必要后退一步,(重新)考虑与避税相关的更广泛的规范性假设,以推进辩论。我们建议将拜尔(2013 年)关于规范性的社会法律观点引入税收领域,以便更好地理解法律规范和社会规范不仅是不同的规范体系,而且是相互依存的。基于从新闻界获得的话语洞察力,我们利用贝耶尔的平台概念化了卢森堡泄密案特有的规范结构。为了举例说明这种概念化如何促进未来研究,我们开始反思规范性如何在避税领域发展,并考虑所分析的新闻表述可能产生的影响。
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引用次数: 0
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization 沉默抵抗:一项关于使用沉默来抵抗会计和管理化的民族志研究
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102648
Caecilia Drujon d'Astros , Jeremy Morales

This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw on Scott’s infrapolitics and introduce silence as a strategic act, constitutive of power relations yet with multiple and situated meanings. We argue that silence acts both to forge a form of contestation that dares not speak its name and to constitute a space for the development of an alternative conduct to reclaim independence. Specifically, we identify four tactics using silence as a form of resistance – silence to escape accountability and control; silence to negotiate an alternative; silence to reclaim independence; and silence to retain power and authority. We then discuss the potential and limits of such silent resistance to support the emergence of alternative conducts.

本文将沉默作为一种反抗形式。批判性会计研究从能见度和发言权的角度描绘了抵抗,而沉默则是无法发言、被剥夺了 "发言权 "的边缘化群体的被动反应。相反,我们通过一项人种学研究,跟踪各种利用沉默积极破坏会计技术和实践的抵抗策略。我们借鉴斯科特(Scott)的 "次政治学"(infrapolitics),将沉默作为一种战略行为,它构成了权力关系,但又具有多重意义和情景意义。我们认为,沉默的作用既在于形成一种敢于直言不讳的竞争形式,也在于构成一个发展替代行为的空间,以重新获得独立性。具体而言,我们确定了四种以沉默作为反抗形式的策略--以沉默逃避责任和控制;以沉默商讨替代方案;以沉默重新获得独立;以及以沉默保留权力和权威。然后,我们讨论了这种沉默抵抗在支持替代行为出现方面的潜力和局限性。
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引用次数: 0
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia 父权制依然存在:意大利会计学术界女性职业发展障碍的经验
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102625
Giovanna Galizzi , Karen McBride , Benedetta Siboni

There are fewer women in the upper echelons of accounting academia in Italy than in other European countries, and fewer female full professors than in other disciplines at Italian universities. The purpose of this research is to investigate the barriers experienced by Italian women in accounting academia and contributes with suggestions to alleviate these. The paper adopts a phenomenographic approach to identify the ways in which a group of 24 Italian women, at different hierarchical levels, experienced barriers to their academic careers. The study identifies different categories of barriers that combine to prevent female perspectives and progression within accounting academia. Underpinning these barriers is a patriarchal culture that has a significant influence on women’s careers in academia. The patriarchal structure in both the workplace and society, engenders difficulties in maintaining work-life balance, and shapes male and female roles in the academic workplace.

The paper contributes to the literature on gender in the academic accounting discipline, exploring women’s experiences of accounting academia, linking findings of a persistence of patriarchy, and arguing for a more feminist academic organisation. This is the first research in this area to use a phenomenographic method to investigate the barriers to career progression for Italian female academics in accounting and in examining the experience of women at different career levels, including those who have left accounting academia. The paper contributes to research on women’s barriers to career advancement, bringing new insights to the understanding of the gender gap in accounting academia and in making suggestions for structural change.

与其他欧洲国家相比,意大利会计学术界高层中的女性人数较少,与意大利大学其他学科相比,女性正教授的人数也较少。本研究的目的是调查意大利女性在会计学术界遇到的障碍,并提出缓解这些障碍的建议。本文采用了一种现象学的方法,以确定由 24 名意大利女性组成的小组在不同层次上经历学术生涯障碍的方式。研究发现了不同类别的障碍,这些障碍共同阻碍了女性在会计学术界的发展。父权制文化是这些障碍的基础,对女性在学术界的职业生涯产生了重大影响。工作场所和社会中的父权制结构导致难以保持工作与生活的平衡,并塑造了学术工作场所中的男性和女性角色。本文为会计学术学科中的性别问题文献做出了贡献,探讨了女性在会计学术界的经历,将父权制持续存在的研究结果联系起来,并主张建立一个更具女性主义的学术组织。这是该领域首次使用现象学方法调查意大利女性会计学者职业发展障碍的研究,也是首次研究不同职业层次女性(包括已经离开会计学术界的女性)的经历的研究。这篇论文为有关女性职业发展障碍的研究做出了贡献,为理解会计学术界的性别差距和提出结构变革建议带来了新的见解。
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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 : 2024-03-01 DOI: 10.1016/j.cpa.2023.102686
Rebecca Warren

This paper offers a critical analysis of the politics of accounting standard setting. The International Accounting Standards Board (IASB) hold an increasingly monopolistic role in accounting regulation across the globe, and make claims to transparency, neutrality and superior expertise to legitimize their hegemonic position. In 2009 the IASB extended their standard setting beyond listed entities to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). This paper explores the political antagonisms surrounding this extension, finding that the IASB undertook this project to block counter articulations from several bodies. To unpack the politics of the IASB’s extension this paper draws on Laclau and Mouffe’s hegemony and Glynos and Howarth’s political logics, to argue that the IASB maintain and extend hegemony by dismissing and blocking alternatives through the rhetoric of superior expertise, which ultimately enables them to extend ideologies of advanced financial capital and capital markets to new spaces.

本文对会计准则制定的政治性进行了批判性分析。国际会计准则理事会(IASB)在全球范围内的会计监管中扮演着日益垄断的角色,并声称其透明度、中立性和卓越的专业知识使其霸权地位合法化。2009 年,国际会计准则理事会将其准则制定工作扩展到上市实体之外,制定了《中小型企业国际财务报告准则》(IFRS for SMEs)。本文探讨了围绕这一扩展的政治对立,发现国际会计准则理事会开展这一项目是为了阻止来自多个机构的反驳意见。为了解读国际会计准则理事会扩展的政治性,本文借鉴了拉克劳和穆夫的霸权理论以及格利诺斯和豪沃斯的政治逻辑,认为国际会计准则理事会通过以其高超的专业知识为说辞来否定和阻挠替代方案,从而维持并扩展了霸权,最终使其能够将先进的金融资本和资本市场的意识形态扩展到新的空间。
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引用次数: 0
Patriarchy, capitalism, and accounting: A herstory 父权制、资本主义和会计:一段历史
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102733
Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova

The emergence of double-entry bookkeeping has been traced back to roughly the same period as the emergence of practices which are today broadly understood as capitalist. This has led some to suggest that capitalism and accounting are interdependent. This thesis, however, neglects an important set of similarly-paired developments that occurred much earlier: around the same time as the first traces of accounting appeared in ancient Mesopotamia, patriarchal forms of social organization were also spreading across that region. In this paper, we propose that accounting practices are less a function of the rise of capitalism and more a function of the expansion of patriarchy, which itself fuelled the widespread adoption of capitalism. Drawing on anthropological insights and the work of feminist scholars, the paper offers an alternative perspective, one that we hope will help fuel resistance against the current, damaging hegemony: a ‘herstory’ of accounting. In addition, this study has implications for how we understand a number of topics of importance to critical accountants, including accountability, violence and subjugation, women’s rights and working and living conditions, capitalism (and neoliberalism), environmental degradation, spirituality, and the rise of political states.

复式簿记的出现可追溯到与今天被广泛理解为资本主义做法的出现大致相同的时期。因此,有人认为资本主义与会计是相互依存的。然而,这一论断忽略了更早出现的一系列重要的类似发展:大约在古代美索不达米亚出现最早的会计痕迹的同时,父权制的社会组织形式也在该地区蔓延开来。在本文中,我们提出,会计实践与其说是资本主义兴起的一个功能,不如说是父权制扩张的一个功能,而父权制本身又为资本主义的广泛采用推波助澜。本文借鉴人类学的见解和女权主义学者的研究成果,提出了另一种视角,我们希望这种视角将有助于推动对当前破坏性霸权的抵制:会计的 "她的历史"。此外,这项研究还对我们如何理解批判性会计师所关注的一系列重要话题产生了影响,其中包括问责制、暴力与征服、妇女权利、工作与生活条件、资本主义(以及新自由主义)、环境退化、灵性以及政治国家的崛起。
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引用次数: 0
Wealth taxation of individuals and equity: A political-cultural market theory perspective 个人财富税与公平:一个政治文化市场理论的视角
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2022.102465
Ute Schmiel

Although wealth inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth taxes on a wide range of assets on annual due days.

Against this backdrop, the present paper asks whether there are reasons to tax wealth from a tax equity perspective. It interprets tax equity as a procedural rule, which means taxing people with equal ability to pay equally and people with unequal ability to pay unequally. Since ability to pay refers to ‘economic capacity’, which is often understood as economic power, which in turn depends on the interpretation of market theories, answering the research question requires reference to market theories.

The paper shows, firstly, that economists who argue that a wealth tax in addition to an income tax leads to double taxation refer to neoclassical market theory and its power interpretation. However, neoclassical market theory is not adequate to justify that wealth should not be taxed.

Secondly, the paper provides an alternative ability to pay interpretation and a different understanding of wealth. It refers to political-cultural market theory that explicitly deals with power and power distribution. From this perspective, there are reasons to ascribe an ability to pay to wealth that is independent of the ability to pay of income. For that reason, taxing individuals’ wealth supports tax equity.

Thirdly, the present paper asks whether wealth taxation is feasible. It finds that, from the perspective of the political-cultural market theory, the main obstacle preventing the introduction of wealth taxation lies in the prevailing neoclassical market culture.

尽管财富不平等日益被视为一个巨大的社会问题,但只有少数司法管辖区在每年的到期日对各种资产征收财富税。在此背景下,本文从税收公平的角度提出了是否有理由对财富征税的问题。本文将税收公平解释为一种程序规则,即对支付能力相同的人平等征税,对支付能力不相同的人不平等征税。由于支付能力指的是 "经济能力",而 "经济能力 "通常被理解为经济实力,而经济实力又取决于对市场理论的解释,因此回答研究问题需要参考市场理论。本文首先表明,那些认为在征收所得税的同时征收财富税会导致双重征税的经济学家参考了新古典市场理论及其实力解释。然而,新古典市场理论不足以证明财富不应被征税。其次,本文提供了另一种支付能力解释和对财富的不同理解。它提到了明确涉及权力和权力分配的政治文化市场理论。从这个角度看,有理由赋予财富一种独立于收入支付能力的支付能力。因此,对个人财富征税有助于实现税收公平。第三,本文提出了财富税是否可行的问题。本文发现,从政治文化市场理论的角度来看,阻碍引入财富税的主要障碍在于当前盛行的新古典市场文化。
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引用次数: 0
AI in management control: Emergent forms, practices, and infrastructures 管理控制中的人工智能:新出现的形式、做法和基础设施
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102701
Andreas Sundström

This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the forms, practices, and infrastructures of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.

本文讨论了人工智能(AI),特别是机器学习(ML)和大型语言处理(LLP)在管理控制方面的意义。关键问题在于人工智能技术带来的从传统演绎法到归纳法的认识论转变。论文阐述了与管理控制的形式、实践和基础设施相关的转变,讨论了会计社会研究的新途径。讨论概述了人工智能与会计的结合如何不仅改变了会计实践,而且还增强了之前关于计算实践的社会方面的一些见解的相关性。最后,本文还建议,鉴于新计算技术在社会几乎所有领域的引入速度和范围,会计学者可以借鉴先前的见解,为有关人工智能对社会影响的更广泛辩论做出贡献。
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引用次数: 0
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Critical Perspectives on Accounting
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