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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
The making of problematic tax regulation: A Bourdieusian perspective 有问题的税收法规的制定:布尔迪厄斯视角
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102663
Rodrigo Ormeño-Pérez , Lynne Oats

The implementation of thorny or problematic regulation is challenging for both regulators and regulatees. The reasons for the existence of problematic regulation are not to be found in the regulation itself, but rather in the policy-making process that creates it. This paper examines the process by which a problematic tax rule, the transfer pricing rule, was created in Chile in 1997. Based empirically on documents and semi-structured interviews with relevant elite rule-makers and other informants, and theoretically inspired by Bourdieusian concepts, this paper illustrates how powerful rule-makers in various spheres of activity confront each other in the definition of the final content of the rule. On the one hand, how bureaucratic, professional and scholarly rule-makers drafted the bill of law depended on their relevant technical capital, administrative capacity, and political concern that the rule would make it through the parliamentary process in the hands of political adversaries. On the other hand, this paper shows that once the rule entered the political sphere, political adversaries’ views about the role of the State, the mobilisation of silence and other explicit techniques were used to curtail the State’s power. Eventually, these power struggles gave rise to a problematic tax regulation. This paper broadly illustrates the role of powerful agents in favouring or constraining the creation of fairer tax systems and the factual operation of democracy and politics.

对于监管者和被监管者来说,实施棘手或有问题的监管都是一项挑战。问题法规存在的原因不在于法规本身,而在于制定法规的决策过程。本文研究了 1997 年智利制定转让定价规则这一有问题的税收规则的过程。本文以文件和对相关精英规则制定者及其他信息提供者的半结构式访谈为实证依据,以布尔迪厄斯概念为理论启发,阐述了不同活动领域的强势规则制定者在确定规则最终内容时是如何相互对抗的。一方面,官僚、专业和学术领域的规则制定者如何起草法律草案,取决于他们的相关技术资本、行政能力以及对该规则能否通过议会程序落入政治对手手中的政治担忧。另一方面,本文表明,一旦该规则进入政治领域,政治对手对国家角色的看法、沉默的动员以及其他明确的技巧都被用来削减国家权力。最终,这些权力斗争导致税收法规问题重重。本文大致说明了有权势的代理人在支持或限制建立更公平的税收制度以及民主和政治的实际运作方面所起的作用。
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引用次数: 0
Accounting for the liberal State and the Spanish seizure process of 1855 1855 年自由国家和西班牙没收进程的会计核算
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102601
Juan Baños , Warwick Funnell

Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the seizure process in 1855. The seizure was designed to address a worsening national debt and to replace the values and relationships of the Ancien Regime’s absolute monarchy with the political principles of liberalism. The intended outcome of the confiscation was to lay the foundations of a modern capitalist State at a time of great political, social, and economic turmoil. Ultimately, rather than supporting the liberal aims of the seizure process, accounting practices helped the dominant political classes to further promote their interests. Most properties were sold to people who were already large landowners and this confirmed the true aim of the seizure process: to increase their wealth and, thus, their political power.

会计实践对于西班牙向自由国家的转变至关重要。这一进程始于 1835 年,天主教会和市政委员会控制的财产和资产在全国范围内被没收,并在 1855 年的没收进程中达到高潮。本文以福柯的 "政府性 "概念为基础,指出会计在 1855 年没收过程中的作用和重要性。没收旨在解决日益恶化的国债问题,并以自由主义的政治原则取代旧政体绝对君主制的价值观和关系。没收的目的是在政治、社会和经济大动荡时期为现代资本主义国家奠定基础。最终,会计做法非但没有支持没收过程中的自由主义目标,反而帮助占统治地位的政治阶层进一步促进了他们的利益。大多数财产被卖给了已经是大地主的人,这证实了没收过程的真正目的:增加他们的财富,从而增加他们的政治权力。
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引用次数: 0
Decolonial studies in accounting? Emerging contributions from Latin America 会计中的非殖民化研究?拉丁美洲的新贡献
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2020.102281
Fernanda Filgueiras Sauerbronn , Rosângela Mesquisa Ayres , Cleia Maria da Silva , Rosenery Loureiro Lourenço

This paper aims to contribute to some recent efforts to broaden and foster discussion regarding the accounting field's opening to research perspectives that challenge colonialism from (and within) the margins. The paper presents a conceptual review that differentiates the Postcolonial Critical Theory (PCT) and the Decolonial Epistemology Movement (DEM); also presents some recent studies published in critical international accounting journals in the past few years regarding colonialism, revealing how the field is opening up to discuss colonial issues. The paper embraces emergent contributions from Latin America authors that proposes an alternative to postcolonial thought, aiming to move forward studies in critical accounting in the margins. Finally, the authors trace some considerations by exploring delinking inquiry and non-extractivist methodology to cultivate engagements with relationality, transmodernity, and transculturality, as new contributions to face colonialism and surpass the dichotomy between theory and praxis.

本文旨在推动最近的一些努力,以扩大和促进关于会计领域向从边缘(和在边缘)挑战殖民主义的研究视角开放的讨论。本文对后殖民批判理论(PCT)和非殖民化认识论运动(DEM)进行了概念性评述;还介绍了过去几年在批判性国际会计期刊上发表的一些有关殖民主义的最新研究,揭示了该领域如何开放以讨论殖民问题。本文收录了拉丁美洲作者新近发表的文章,这些文章提出了后殖民思想的替代方案,旨在推动边缘地区批判性会计研究的发展。最后,作者通过探讨脱钩探究和非抽象主义方法论,对一些问题进行了追溯,以培养对关系性、跨现代性和跨文化性的参与,作为面对殖民主义和超越理论与实践二分法的新贡献。
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引用次数: 0
Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable 以权利为基础,以工人为导向的领域问责制:争夺无争议的竞争
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102646
Jesse Dillard , Alysha Shivji , Lara Bianchi

We investigate the politicizing of migrant farmworkers’ rights regarding a fair and humane work environment using an agonistic-based critical dialogic accounting and accountability (CDAA) lens. The aim of CDAA is to employ accounting and accountability in the service of progressive social and environmental programs by taking pluralism seriously. This process of democratization means engaging the political by making visible the contestable that is presumed otherwise; bringing the contestable into the political/public arena; and giving power and voice to traditionally underrepresented groups. The Fair Food Program (FFP) developed by the Coalition of Immokalee Workers (CIW) presents a meaningful opportunity to study a rights-based, worker-driven, non-state directed accountability system designed and implemented by the workers in a highly contested, for-profit arena where workers’ rights traditionally have been egregiously oppressed and abused.

Constructing an accountability system is a political process that can be made sense of using critical dialogic accountability (CDA). We describe the FFP’s effective accountability system, and the associated responsibility network, that enables the enactment, and facilitates the ongoing assurance, of the human rights of migrant farmworkers. The study goes beyond “thought experiments and conceptual discussions” and demonstrates that the CDA framework offers a useful approach for considering ways to hold powerful actors accountable for their treatment of people and resources, specifies what is important, indicates if change is needed, and provides the evaluation criteria used to motivate and appraise the powerholder’s actions. The analysis provides useful insights into the challenges associated with implementing progressive social programs for underrepresented groups and how the challenges might be addressed.

我们采用一种以对抗为基础的批判性对话核算与问责(CDAA)视角,对农民工在公平、人道的工作环境中的权利政治化进行了研究。CDAA 的目的是通过认真对待多元化,利用会计和问责制为进步的社会和环境计划服务。这一民主化进程意味着让政治参与进来,让人们看到那些被假定为不存在的可争议问题;将可争议问题带入政治/公共领域;并赋予传统上代表不足的群体以权力和发言权。伊莫卡利工人联盟(CIW)制定的 "公平食品计划"(FFP)提供了一个有意义的机会,让我们研究一个以权利为基础、由工人驱动、非国家指导的问责制度,该制度是由工人在一个高度竞争的营利性领域中设计和实施的,在这个领域中,工人的权利历来受到严重的压迫和践踏。我们描述了家庭粮食计划署有效的问责制度以及相关的责任网络,它使农民工的人权得以实现,并促进其不断得到保障。这项研究超越了 "思想实验和概念讨论 "的范畴,表明 "全面发展评估 "框架提供了一种有用的方法,可用于考虑如何让有权势的行为者对其对待人民和资源的方式负责,明确什么是重要的,指出是否需要改变,并提供用于激励和评价有权势者行动的评价标准。该分析为我们提供了有益的见解,帮助我们了解为代表性不足的群体实施渐进式社会计划所面临的挑战,以及如何应对这些挑战。
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引用次数: 0
The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic 企业问责的消散:冠状病毒大流行期间营利性养老院老年人的死亡
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102595
Cameron Graham , Darlene Himick , Pier-Luc Nappert

The COVID-19 pandemic has raised serious questions about corporate accountability, exposing how poorly our systems of corporate accountability function under pressure. This paper examines one industry and jurisdiction where this problem is particularly visible, for-profit care homes for the elderly in Ontario, Canada (where the industry is called “long-term care” [LTC]). LTC companies continued to pay bonuses to executives and dividends to investors while COVID-related deaths mounted in their facilities. What does this tell us about how society holds companies accountable for their actions? This paper focuses on two highly institutionalized systems of accountability in the LTC industry in Ontario, namely healthcare governance and financial governance. We examine these two systems in the context of public pressure for regulatory action, pressure that has manifested in mainstream media coverage, social media outrage, and the threat of civil lawsuits. We compare the efficacy of healthcare and financial governance in this industry using a theoretical framework drawn from accountability literature, and explore the possibility of legal consequences for LTC corporations under corporate criminal law. We show how these systems together serve to dissipate corporate accountability through a fragmented, inadequate system of conflicting governance mechanisms, despite making a show of accountability rituals. We argue that these systems work together to divide the moral community in which corporations exist and where meaningful accountability might be possible, facilitating the misrecognition of the “corporate imaginary” as an accountable entity.

COVID-19 大流行引发了对企业问责制的严重质疑,暴露了我们的企业问责制度在压力下是多么的不堪一击。本文研究了一个问题特别明显的行业和司法管辖区,即加拿大安大略省的营利性养老院(该行业被称为 "长期护理"[LTC])。长期护理公司继续向高管发放奖金,向投资者派发红利,而与 COVID 相关的死亡事故却在这些公司的机构中不断增加。这对我们了解社会如何让公司对其行为负责有何启示?本文重点关注安大略省长期护理行业的两个高度制度化的问责制度,即医疗治理和财务治理。我们将在公众要求采取监管行动的压力下对这两个体系进行研究,这种压力表现为主流媒体的报道、社交媒体的愤怒以及民事诉讼的威胁。我们利用从问责文献中汲取的理论框架,比较了该行业中医疗保健和财务管理的有效性,并探讨了根据公司刑法对 LTC 公司追究法律后果的可能性。我们展示了这些制度是如何通过相互冲突的治理机制组成的一个支离破碎、不完善的系统,共同起到消解企业问责制的作用,尽管它们在问责制仪式上大做文章。我们认为,这些制度共同作用,分裂了公司存在的道德共同体,而在这个共同体中,有意义的问责是可能的,这助长了将 "公司想象 "误认为是一个负责任的实体。
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引用次数: 0
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