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Critical Perspectives on Accounting最新文献

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A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly 从非殖民地视角看会计在美国管理西班牙电话垄断中的作用
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102734
Vicente Pérez-Chamorro, Araceli Casasola-Balsells, Fernando Gutiérrez-Hidalgo

Latin American decolonial thinking offers an alternative perspective to modern Western thought for the analysis of the role of accounting in relations of power, economic domination, knowledge and subjectivity in corporate capitalism. By applying a decolonial perspective, this paper contributes to previous literature on how conflicting public and private economic interests shape and are shaped by accounting practices. In particular, it analyses the role of accounting in the web of domination and power relations of a foreign company involved in the private management of a monopoly. To that end, it examines the historical case of the private management of the Spanish telephone monopoly at a time when the Spanish concessionary company was a subsidiary of the US multinational, International Telephone and Telegraph Corporation. The analysis of the case shows that the accounting was embedded within a geopolitical system of knowledge that strengthened a colonial matrix of power resulting in the domination of US capital over the Spanish state. This research contributes to a better understanding of how the colonial matrix of power operates through the subalternisation of the population not only in the Global South but also in Europe, imposing the rhetoric of modernity (conversion, progress and development) and exporting it to other latitudes by claiming its universality.

拉丁美洲的非殖民化思想为分析会计在企业资本主义的权力、经济统治、知识和主观性关系中的作用提供了一个不同于现代西方思想的视角。通过运用非殖民主义视角,本文对以往关于公共和私人经济利益冲突如何塑造会计实践以及会计实践如何塑造公共和私人经济利益冲突的文献有所贡献。特别是,本文分析了会计在一家参与私人垄断管理的外国公司的统治和权力关系网中的作用。为此,它研究了西班牙电话垄断私营管理的历史案例,当时西班牙特许公司是美国跨国公司国际电话电报公司的子公司。对这一案例的分析表明,会计是嵌入地缘政治知识体系的,该知识体系加强了殖民权力矩阵,导致美国资本对西班牙国家的统治。这项研究有助于更好地理解殖民权力矩阵是如何不仅在全球南部,而且在欧洲通过对人口的次等化进行运作,强加现代性(转换、进步和发展)的说辞,并通过宣称其普遍性将其输出到其他纬度。
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引用次数: 0
Letters to the Editor, Institutional Experimentation, and the public accounting professional 致编辑的信、机构实验和公共会计专业人员
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102725
Jeff Everett, Abu Shiraz Rahaman, Dean Neu, Gregory Saxton

This study examines the ‘letters to the editor’ section of the practitioner accounting journal and its role in the process of accounting professionalization. Data for the study are derived from the AICPA periodical Journal of Accountancy. The theoretical framing for the study draws on the linguistic theory of Mikhail Bakhtin. The study’s analysis relies on latent Dirichlet allocation (LDA) topic modeling. The study finds that the letters forum helps to construct a believable and useful image of the professional accountant. The forum also provides a means for practicing accountants to intervene in, impact, and, at times, challenge the activities of the field’s authorities. Besides contributing to our understanding of accounting professionalization and the field’s competing institutional logics—professional, commercial, and bureaucratic—the study offers a methodological contribution, building on a first wave of topic-modeling research and demonstrating the usefulness of a theoretically-informed, but not theoretically-determined, approach to the study of textual accounting materials.

本研究探讨了从业会计期刊的 "致编辑的信 "栏目及其在会计职业化进程中的作用。研究数据来自美国注册会计师协会的期刊《会计杂志》。本研究的理论框架借鉴了米哈伊尔-巴赫金的语言学理论。研究分析依赖于潜在德里赫特分配(LDA)主题建模。研究发现,信件论坛有助于构建一个可信、有用的专业会计师形象。论坛还为执业会计师提供了介入、影响,有时甚至挑战领域权威活动的途径。除了有助于我们理解会计职业化和该领域相互竞争的制度逻辑--专业、商业和官僚逻辑之外,该研究还在方法论方面做出了贡献,它建立在第一波主题建模研究的基础之上,并证明了以理论为依据但非理论决定的方法来研究文本会计材料是有用的。
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引用次数: 0
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica 赤裸裸的财政权力下放:漫无边际的斗争及其在牙买加实施的停滞
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102649
Carlene Beth Wynter , Ivo De Loo

Despite an apparently promising start, the decentralization of property tax in Jamaica has never really progressed, nor yet been abandoned. Why is this? This paper adopts a discourse theory perspective to answer these questions. It primarily takes cues from a case study of the Portmore Municipality Council, which was tasked by Jamaica’s central government to implement fiscal decentralization. The initiative was intended to pave the way for further local government reforms in the country in line with new public management (NPM) principles, but something different happened. We conclude that several influential signifiers and signifieds were linked with fiscal decentralization. Mobilized in various politically motivated and overlapping discourses, these served different interests and attracted shifting groups of supporters and contenders, and gradually halted fiscal decentralization. The signifiers and signifieds pertained to NPM, participation, local and central government commitment, entrenchment,1 councilors’ lack of skills, nepotism, corruption, and the need for a “fix” for decentralization to progress. They were part of a larger palette of discourses relating to central government power, globalization, and societal and economic progress. The discourses in question made it impossible to abandon fiscal decentralization entirely, because they continued to be in line with the Jamaican political elite’s professed take on NPM, and helped to attract IMF funding.

尽管牙买加财产税下放的开端显然很有希望,但却从未取得真正的进展,也未被放弃。这是为什么呢?本文从话语理论的角度来回答这些问题。本文主要从波特莫尔市政委员会的案例研究中获得启发,该委员会受牙买加中央政府委托,负责实施财政权力下放。该举措旨在为该国按照新公共管理(NPM)原则进一步改革地方政府铺平道路,但却发生了一些不同的情况。我们的结论是,一些有影响力的标志和符号与财政权力下放有关。在各种出于政治动机且相互重叠的论述中,这些符号和象征服务于不同的利益,并吸引了不断变化的支持者和竞争者群体,从而逐渐阻止了财政权力下放。这些表征和符号涉及国家预防机制、参与、地方和中央政府的承诺、巩固1 、议员缺乏技能、裙带关系、腐败,以及需要 "解决 "问题才能推进权力下放。这些都是与中央政府的权力、全球化以及社会和经济进步相关的更多论述的一部分。这些论述使得牙买加不可能完全放弃财政权力下放,因为它们仍然符合牙买加政治精英所宣称的国家预防机制,并有助于吸引国际货币基金组织的资金。
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引用次数: 0
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts 民主、问责、会计和信任:从批判的角度反思英国议会对政府账目作用的调查
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102738
Laurence Ferry , Henry Midgley , Jim Haslam

Democracy is a contestable concept. Variants have been mobilised/appraised in critical discourse. Concurrently, in efforts to operationalise democracy, accountability is demanded, and thus accounting, relying on a notion of trust. Advocating more studies into ‘democracy’ and ‘accountability’ in practice, we focus on the UK’s parliamentary democracy, entailing the UK legislature’s scrutiny of the executive, in turn entailing an accounting that in reasonable terms can be trusted vis-à-vis this role. We analyse hearings before the UK’s Public Administration and Constitutional Affairs Committee (PACAC) over 2017–19, encompassing a Parliamentary Inquiry into the role of Government accounts. We construct an immanent critique, seeking to uncover deficiencies in ‘democratic’ practices in the terms by which they are justified. Here, a working of Mayer, Davis, and Schoorman (1995) conceptualisation of trust (considered integral to official discourse on Government accounting’s support role vis-à-vis democracy/accountability), informing analysis of PACAC’s discourse, help build critique. PACAC probed the Government’s annual reports and accounts, finding them deficient in terms of their promised integrity, benevolence and competence, entailing diminished trust: gaps in democratic purpose, accountability for democracy and competence were indicated. Elaborating, we suggest implied ways forward. We expand to consider further insights vis-à-vis radical orientation towards the democracy-accounting nexus.

民主是一个有争议的概念。在批判性的讨论中,各种变体都得到了调动/评价。与此同时,在努力实现民主的过程中,人们要求问责,因此,问责也依赖于信任的概念。我们主张对实践中的 "民主 "和 "问责 "进行更多研究,重点关注英国的议会民主,即英国立法机构对行政机构的监督,这反过来又要求对这一角色进行合理信任的会计核算。我们分析了英国公共行政和宪法事务委员会(PACAC)在2017-19年间举行的听证会,其中包括对政府账目作用的议会调查。我们构建了一种内在批判,试图从 "民主 "实践的理由中发现其不足之处。在此,Mayer、Davis 和 Schoorman(1995 年)的信任概念(被认为是政府会计在民主/问责方面的支持作用的官方论述中不可或缺的一部分)为 PAC 的论述分析提供了信息,有助于建立批判。PAC 对政府的年度报告和账目进行了调查,发现这些报告和账目在其承诺的诚信、仁慈和能力方面存在不足,从而导致信任度降低:在民主目的、民主问责和能力方面存在差距。通过详细阐述,我们提出了前进的方向。我们将进一步深入探讨民主与会计关系的激进取向。
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引用次数: 0
A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property 房地产的 "分配装置":公允价值会计和英国房地产的资产化
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102729
Richard Goulding , Colin Haslam , Adam Leaver , Jonathan Silver

Research on housing financialization argues that property assets are important stores of value that collateralise global systems of financial accumulation. Yet remarkably little is known about how those assets are constructed, valued and generate returns. This paper draws on the assetization literature to unpack how investment properties are constructed as ‘assets’, applying an accounting lens to locate their growing importance within the move towards a fair value accounting regime. We argue that property investors benefit from a generous 'distributional apparatus' - that is, a collection of rules, norms, reporting technologies and market-orienting devices that act as both a resource and an incentive to engage in practices of valuation that maximise potential distributions. In the case of property assets, accounting rule IAS40 determines how housing assets should be recognised in an annual statement; the RICS Red Book acts as a market device which articulates with IAS40, providing rules and principles on the techniques of valuation and revaluation; and the ICAEW provides guidance on whether revaluations amount to a ‘realised profit’ which can be distributed to shareholders legally. Together these three features underpin the assetization process in investment property. We use two case studies to show that this apparatus acts as a flexible resource as companies build different valuation and distribution strategies around the RICS Red Book revaluation process, with different risk implications. Our findings contribute to financialization, assetization and accounting scholarship.

有关住房金融化的研究认为,房地产资产是重要的价值储藏,是全球金融积累体系的抵押品。然而,人们对这些资产如何构建、估值和产生回报却知之甚少。本文以资产化文献为基础,解读了投资性房地产是如何被构建为 "资产 "的,并运用会计视角将其日益增长的重要性纳入公允价值会计体系。我们认为,房地产投资者受益于慷慨的 "分配工具"--即一系列规则、规范、报告技术和市场导向装置,它们既是一种资源,也是一种激励,促使投资者参与最大化潜在分配的估值实践。就房地产资产而言,会计规则 IAS40 决定了住房资产在年度报表中的确认方式;英国皇家特许测量师学会红皮书作为一种市场手段,与 IAS40 相衔接,提供了有关估值和重估技术的规则和原则;英国皇家特许会计师学会就重估是否等同于可以合法分配给股东的 "已实现利润 "提供了指导。这三个特点共同支撑着投资性房地产的资产化过程。我们通过两个案例研究表明,随着公司围绕《英国皇家特许测量师学会红皮书》重估流程制定不同的估值和分配策略,这一机制成为一种灵活的资源,并带来不同的风险影响。我们的研究结果有助于金融化、资产化和会计学术研究。
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引用次数: 0
Working apart: Remote working and social bonding in the Big Four audit firms 分开工作:四大审计公司中的远程工作和社会联系
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102727
Pauline Beau, Lambert Jerman

In this article, we investigate the influence of remote working on social bonding in Big Four audit firms. Through analysis of 42 interviews, we show that remote working places less demand on auditors to get involved in their firms’ collectives, in addition to individualizing their experience of work and reducing spontaneous mutual support mechanisms. While remote working is sometimes perceived as a way to achieve a better work-life balance in these firms, our results suggest that the potential gain in wellbeing may be achieved to the detriment of social bonding between auditors. Our results contribute to auditing research in two ways. They reveal the collective dimension of auditors’ identity construction by confirming that the place of work is not just a setting, but one of the chief mechanisms of social bonding at work. Additionally, they highlight remote working’s ambivalent impact on the attractiveness of Big Four audit firms.

在这篇文章中,我们研究了四大审计公司中远程工作对社会联系的影响。通过对 42 个访谈的分析,我们发现远程工作降低了审计师参与事务所集体活动的要求,此外还使他们的工作体验个性化,减少了自发的相互支持机制。虽然远程工作有时被认为是这些公司实现更好的工作与生活平衡的一种方式,但我们的研究结果表明,在实现潜在的福利收益的同时,可能会损害审计师之间的社会联系。我们的研究结果在两个方面为审计研究做出了贡献。它们揭示了审计师身份构建的集体维度,证实了工作地点不仅仅是一个环境,还是工作中社会联系的主要机制之一。此外,它们还强调了远程工作对四大审计公司吸引力的矛盾影响。
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引用次数: 0
Management accountants—A gendered image 管理会计师--性别形象
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-02-26 DOI: 10.1016/j.cpa.2024.102724
Virpi Ala-Heikkilä , Anna-Maija Lämsä , Marko Järvenpää

It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis.

有观点认为,会计领域的男性气质正在发生变化,新的性别期望可能正在出现。本研究为讨论管理会计师的性别形象迈出了重要一步,并拓宽了对管理会计领域男性特质的理解。它提出的问题是,霸权男性的概念是否在形象中占主导地位,以及这种形象是否可能正在扩展。研究人员对一家全球科技公司进行了定性案例研究,参考了该公司 100 份管理会计师招聘广告,并对其管理会计师和运营经理进行了 31 次半结构化访谈。研究结果表明,尽管一些关爱特质(如同理心)被认为是重要的,从而使霸权男性气质显得更加柔和,但理想的管理会计师形象主要符合霸权男性气质,更具体地说,符合跨国企业男性气质和创业精神,这些气质强调企业绩效和自我最大化。霸权男性气质的主导地位导致 "他者"(即管理会计中的女性)被殖民化。研究结果对主流管理会计研究提出了批评,因为这些研究严重缺乏性别分析。
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引用次数: 0
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’ 人工智能与定性研究:大型语言模型(LLM)"协助 "的前景与危险
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-02-22 DOI: 10.1016/j.cpa.2024.102722
John Roberts, Max Baker, Jane Andrew

New large language models (LLMs) like ChatGPT have the potential to change qualitative research by contributing to every stage of the research process from generating interview questions to structuring research publications. However, it is far from clear whether such ‘assistance’ will enable or deskill and eventually displace the qualitative researcher. This paper sets out to explore the implications for qualitative research of the recently emerged capabilities of LLMs; how they have acquired their seemingly ‘human-like’ capabilities to ‘converse’ with us humans, and in what ways these capabilities are deceptive or misleading. Building on a comparison of the different ‘trainings’ of humans and LLMs, the paper first traces the seemingly human-like qualities of the LLM to the human proclivity to project communicative intent into or onto LLMs’ purely imitative capacity to predict the structure of human communication. It then goes on to detail the ways in which such human-like communication is deceptive and misleading in relation to the absolute ‘certainty’ with which LLMs ‘converse’, their intrinsic tendencies to ‘hallucination’ and ‘sycophancy’, the narrow conception of ‘artificial intelligence’, LLMs’ complete lack of ethical sensibility or capacity for responsibility, and finally the feared danger of an ‘emergence’ of ‘human-competitive’ or ‘superhuman’ LLM capabilities. The paper concludes by noting the potential dangers of the widespread use of LLMs as ‘mediators’ of human self-understanding and culture. A postscript offers a brief reflection on what only humans can do as qualitative researchers.

新的大型语言模型(LLMs),如 ChatGPT,有可能改变定性研究,因为它有助于研究过程的每个阶段,从生成访谈问题到构建研究出版物。然而,这种 "帮助 "是会使定性研究人员成为可能,还是会使定性研究人员变得乏味并最终取而代之,这一点还很不清楚。本文旨在探讨最近出现的法学硕士能力对定性研究的影响;他们是如何获得与我们人类 "对话 "的看似 "类人 "的能力的,以及这些能力在哪些方面具有欺骗性或误导性。通过比较人类和低地语言识别器的不同 "训练",本文首先追溯了低地语言识别器看似类似人类的特质,即人类倾向于将交流意图投射到低地语言识别器预测人类交流结构的纯粹模仿能力上。然后,文章详细阐述了这种类似人类的交流如何具有欺骗性和误导性,包括 LLMs "交谈 "的绝对 "确定性"、其 "幻觉 "和 "谄媚 "的内在倾向、"人工智能 "的狭隘概念、LLMs 完全缺乏道德感或责任能力,以及最后令人担忧的 "人类竞争 "或 "超人 "LLM 能力 "出现 "的危险。本文最后指出,广泛使用 LLM 作为人类自我认识和文化的 "中介 "具有潜在危险。后记对人类作为定性研究者所能做的事情进行了简要反思。
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引用次数: 0
Artificial imaginaries: Generative AIs as an advanced form of capitalism 人工想象:作为资本主义高级形式的人工智能生成器
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-02-20 DOI: 10.1016/j.cpa.2024.102723
Elise Berlinski , Jérémy Morales , Samuel Sponem

In this essay, we characterize three paradoxical imaginaries that structure the development of generative artificial intelligence (genAI). At the institutional level, these technologies develop in a context that celebrates openness and liberality. Yet, both in the US and in Europe, they serve to centralize power and resources. At the organizational level, while the imaginary is that these technologies make work more interesting, we show that they rather produce anxiety and a new class of precarious workers. At the epistemic level, generative artificial intelligence promises access to unlimited knowledge. This knowledge may appear robust, as these technologies become performative. However, the knowledge they produce is doubtful. Overall, these technologies centralize power and exclude, they standardize knowledge, and they produce, reproduce, amplify and extend various structures of domination.

在这篇文章中,我们描述了构造生成式人工智能(genAI)发展的三种自相矛盾的想象。在制度层面,这些技术是在崇尚开放和自由的背景下发展起来的。然而,在美国和欧洲,这些技术却起到了集中权力和资源的作用。在组织层面,虽然人们想象这些技术会让工作变得更有趣,但我们发现,它们反而产生了焦虑和新的不稳定工人阶层。在认识层面,生成式人工智能承诺提供无限的知识。由于这些技术具有表演性,这种知识可能看起来很强大。然而,它们产生的知识却令人怀疑。总体而言,这些技术集中了权力并排斥他人,它们使知识标准化,并生产、复制、放大和扩展各种统治结构。
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引用次数: 0
Denunciation and resistance in post-crisis sensemaking 危机后感性认识中的谴责与抵制
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-02-15 DOI: 10.1016/j.cpa.2024.102720
Matthew Bamber, John Kurpierz, Alexandra Popa

Many stakeholders require some form of post-crisis sensemaking to help them better understand what happened, and why. Through this lens, we review public inquiry oral evidence sessions with the incriminated company leaders from three major business failures in the UK. While the stated objective of these public inquiries was to ‘learn lessons’, we mobilize Harold Garfinkel’s writings on ceremonies of degradation to offer an alternative perspective. We identify and discuss the strategies employed by the denouncers intended to lower the targets’ identities in the social order. We find that the denouncers frequently rely on accounting-oriented challenges. Following this, we explore the company leaders’ responses as they attempt to resist the denunciation. We identify four key resistance strategies: reframing, recalibration, refocusing, and blame-shifting/-sharing. As part of their response, the denounced provide their own accounting-oriented counter-explanations, emphasising that their choices were consistent with professional norms. We discuss the implications of these findings and what they mean for the management and maintenance of social order in the wake of a financial scandal. Specifically, we point to the inherent ambiguity built into established accounting norms which become a key battleground in the fight for the preservation (or ritual destruction) of the target’s identity.

许多利益相关者需要某种形式的危机后感性认识,以帮助他们更好地理解发生了什么以及为什么会发生。通过这一视角,我们回顾了英国三起重大企业倒闭事件中被指控的公司领导人在公开调查中的口头证词。虽然这些公开调查的既定目标是 "吸取教训",但我们利用哈罗德-加芬克尔(Harold Garfinkel)关于堕落仪式的著作提供了另一种视角。我们确定并讨论了谴责者为降低目标人物在社会秩序中的身份而采取的策略。我们发现,告发者经常依赖于以会计为导向的挑战。随后,我们探讨了公司领导在试图抵制谴责时的反应。我们发现了四种关键的抵制策略:重构、重新校准、重新聚焦和推卸/分担责任。作为回应的一部分,被谴责者提供了他们自己的以会计为导向的反解释,强调他们的选择符合职业规范。我们将讨论这些发现的意义,以及它们对金融丑闻发生后管理和维护社会秩序的意义。具体而言,我们指出了既定会计规范中固有的模糊性,这种模糊性成为了维护(或破坏)目标身份的关键战场。
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引用次数: 0
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Critical Perspectives on Accounting
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