This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.
{"title":"Accounting and social mobilization: The counter accounts of the university student movement in Colombia","authors":"Mauricio Gómez-Villegas, Danilo Ariza-Buenaventura","doi":"10.1016/j.cpa.2024.102703","DOIUrl":"10.1016/j.cpa.2024.102703","url":null,"abstract":"<div><p>This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102703"},"PeriodicalIF":5.1,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000029/pdfft?md5=b68fa5cc10f71455f627a9945e4c31d0&pid=1-s2.0-S1045235424000029-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139583388","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}
The increased prevalence of fair value initiated important changes in accounting standards, one of the most contentious being the appearance of other comprehensive income (OCI). Despite the importance of conceptual grounds for the legitimacy of the profession, OCI is not conceptually defined. Our study examines the process by which OCI was integrated into IFRS on an ad hoc basis, without clear conceptual grounds. Through a documentary analysis of 12 OCI-related standard-setting projects, we examine how the IASB gave sense to, and auditors made sense of, OCI, and how these consultation interactions have contributed to the consolidation of an ad hoc approach to OCI. Our study reveals that the construction of meaning of OCI was a restricted process where the IASB only attempted to give limited meaning to the use of specific OCI items while refraining from providing an understanding for its existence conceptually. We show that auditors, generally depicted as influential actors in the development of accounting standards, made limited attempts to make sense of both the existence and use of OCI. Ultimately, OCI-related standard-setting processes led auditors to tolerate the absence of conceptual principles for OCI and accommodate the standard setter’s ad hoc approach. This progressive accommodation is indicative of the power standard setters can exercise over constituencies within consultation processes, resulting in a paradoxical use of the conceptual framework to endorse ad hoc approaches in standard development. In the end, what our study makes evident regarding OCI is that, if each component makes sense, the whole does not.
{"title":"Giving sense to and making sense of OCI: When each component makes sense, but the whole does not","authors":"Sylvain Durocher , Claire-France Picard , Léa Dugal","doi":"10.1016/j.cpa.2024.102717","DOIUrl":"10.1016/j.cpa.2024.102717","url":null,"abstract":"<div><p>The increased prevalence of fair value initiated important changes in accounting standards, one of the most contentious being the appearance of other comprehensive income (OCI). Despite the importance of conceptual grounds for the legitimacy of the profession, OCI is not conceptually defined. Our study examines the process by which OCI was integrated into IFRS on an ad hoc basis, without clear conceptual grounds. Through a documentary analysis of 12 OCI-related standard-setting projects, we examine how the IASB gave sense to, and auditors made sense of, OCI, and how these consultation interactions have contributed to the consolidation of an ad hoc approach to OCI. Our study reveals that the construction of meaning of OCI was a restricted process where the IASB only attempted to give limited meaning to the use of specific OCI items while refraining from providing an understanding for its existence conceptually. We show that auditors, generally depicted as influential actors in the development of accounting standards, made limited attempts to make sense of both the existence and use of OCI. Ultimately, OCI-related standard-setting processes led auditors to tolerate the absence of conceptual principles for OCI and accommodate the standard setter’s ad hoc approach. This progressive accommodation is indicative of the power standard setters can exercise over constituencies within consultation processes, resulting in a paradoxical use of the conceptual framework to endorse ad hoc approaches in standard development. In the end, what our study makes evident regarding OCI is that, if each component makes sense, the whole does not.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102717"},"PeriodicalIF":5.1,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139583353","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}
Pub Date : 2024-01-26DOI: 10.1016/j.cpa.2024.102715
Rui Vieira , Keith Hoskin
This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic is implicated in what goes on in the synchronic episodes so well studied in recent critical research into accounting, management and strategy. It then offers a reading of how a change initiative undertaken in a Portuguese bank, Iberian Bank, takes place at three levels of development and involving different sets of protagonists. It thereby seeks to open out, within accounting research, the kind of historically-informed research of ‘the present’ recommended within the strategy field by Robert Chia (2004).
{"title":"Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank","authors":"Rui Vieira , Keith Hoskin","doi":"10.1016/j.cpa.2024.102715","DOIUrl":"10.1016/j.cpa.2024.102715","url":null,"abstract":"<div><p>This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic is implicated in what goes on in the synchronic episodes so well studied in recent critical research into accounting, management and strategy. It then offers a reading of how a change initiative undertaken in a Portuguese bank, Iberian Bank, takes place at three levels of development and involving different sets of protagonists. It thereby seeks to open out, within accounting research, the kind of historically-informed research of ‘the present’ recommended within the strategy field by Robert Chia (2004).</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102715"},"PeriodicalIF":5.1,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000145/pdfft?md5=588a02b43550ca8f7e4f558c8d98efdf&pid=1-s2.0-S1045235424000145-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139583121","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}
Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.
This paper is based on interviews held with the presidents of the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and a selection of presidents of the local branches, as well as on several primary and secondary documentary sources. It combines ‘closure theory’ with a Bourdieusian approach, by interpreting the profession as a field in which various forms of capital are arranged and a habitus is consolidated at the level of individual professionals. This study shows the strategy followed by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili in the period 2009–2021, through the accumulation of symbolic and social capital and the production of objectified and then institutionalised cultural capital, to achieve a condition of professional closure.
专业机构通常在其参照环境中追求支配目标,通过激活政治、文化、关系和象征手段,为其成员获取和确保经济或社会利益。本文基于对全国商业审计师协会(Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili)主席和部分地方分支机构主席的访谈,以及一些主要和次要文献资料,探讨了全国会计专业机构(Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili)在意大利中小型企业法定审计领域发挥的作用。本研究将 "封闭理论 "与布尔迪厄斯方法相结合,将专业解释为一个领域,在这个领域中,各种形式的资本得到安排,习惯在专业人员个人层面得到巩固。本研究展示了 Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili 在 2009-2021 年期间所遵循的战略,即通过积累象征性资本和社会资本,以及生产客观化和制度化的文化资本,来实现专业封闭的条件。
{"title":"Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆","authors":"Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri, Raffaele Marcello","doi":"10.1016/j.cpa.2024.102714","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102714","url":null,"abstract":"<div><p>Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.</p><p>This paper is based on interviews held with the presidents of the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and a selection of presidents of the local branches, as well as on several primary and secondary documentary sources. It combines ‘closure theory’ with a Bourdieusian approach, by interpreting the profession as a field in which various forms of capital are arranged and a habitus is consolidated at the level of individual professionals. This study shows the strategy followed by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili in the period 2009–2021, through the accumulation of symbolic and social capital and the production of objectified and then institutionalised cultural capital, to achieve a condition of professional closure.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102714"},"PeriodicalIF":5.1,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000133/pdfft?md5=469dcf72015b97ea76fa66e86e5f9b8c&pid=1-s2.0-S1045235424000133-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139548451","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}
Pub Date : 2024-01-23DOI: 10.1016/j.cpa.2024.102718
Bruno Cazenave , Jeremy Morales
This paper studies one large humanitarian NGO, Doctors Without Borders (Médecins Sans Frontières). We argue that its accounting practices can act as a ‘prefiguration’ of the organisational practices it wants to promote more widely. Precisely, the organisation is critical of what we call a ‘new humanitarian management’, which we characterise through three interconnected dimensions – a performance model that promotes efficiency and standardised projects, increasingly financial, upward accountability, and managerialised norms and values. We therefore detail how MSF responds to this trend with a performance model that rejects commensurability and disembeddedness, an alternative form of accountability framed around (self-)criticism, and strong normative controls aiming at encouraging humanitarian entrepreneurship. These alternative practices suggest that organisations promoting emancipation externally should start by shaping their internal processes and controls to offer ‘moments of prefiguration’. We therefore contribute to the literature on alternative accounts and emancipatory accounting by discussing the possibilities of what we call ‘prefigurative accounting’.
{"title":"Against new humanitarian management: Prefigurative accounting in the humanitarian field","authors":"Bruno Cazenave , Jeremy Morales","doi":"10.1016/j.cpa.2024.102718","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102718","url":null,"abstract":"<div><p>This paper studies one large humanitarian NGO, Doctors Without Borders (Médecins Sans Frontières). We argue that its accounting practices can act as a ‘prefiguration’ of the organisational practices it wants to promote more widely. Precisely, the organisation is critical of what we call a ‘new humanitarian management’, which we characterise through three interconnected dimensions – a performance model that promotes efficiency and standardised projects, increasingly financial, upward accountability, and managerialised norms and values. We therefore detail how MSF responds to this trend with a performance model that rejects commensurability and disembeddedness, an alternative form of accountability framed around (self-)criticism, and strong normative controls aiming at encouraging humanitarian entrepreneurship. These alternative practices suggest that organisations promoting emancipation externally should start by shaping their internal processes and controls to offer ‘moments of prefiguration’. We therefore contribute to the literature on alternative accounts and emancipatory accounting by discussing the possibilities of what we call ‘prefigurative accounting’.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102718"},"PeriodicalIF":5.1,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000170/pdfft?md5=72fe173474001b991826982ee4328fc9&pid=1-s2.0-S1045235424000170-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139548452","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}
Pub Date : 2024-01-20DOI: 10.1016/j.cpa.2024.102716
Michael Rogerson , Francesco Scarpa , Annie Snelson-Powell
This paper investigates the extent and the strategies of human rights due diligence (HRDD) disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time when institutional expectations to conduct HRDD are building, allowing us to assess firms’ readiness for emerging and forthcoming legally binding regulation in the EU. To analyse corporate disclosures, we develop a scoring tool based on the United Nations’ Guiding Principles on Business and Human Rights (UNGPs). We interpret our findings building on Oliver’s (1991) theoretical framework of firms’ strategic responses to institutional pressures, as adopted in the context of social and environmental accounting and integrated with concepts from the literature on substantive and symbolic disclosure approaches. Our contributions advance the understanding of the ways that firms are engaging with the HRDD issue and the state or level of their engagement. We reveal three key HRDD disclosure strategies: dismissal, concealment, and compliance. The presence of the dismissal category is particularly significant, implying weak engagement with HRDD for many firms in our sample. Furthermore, we find that while many firms have a talk-orientation, where they communicate a commitment to protect human rights, the extent to which disclosures are action-oriented and detail the key practice of HRDD is significantly neglected. Important implications also follow for policymakers as our results can enhance the capability of new regulation to better enforce a strategic engagement outcome.
{"title":"Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting","authors":"Michael Rogerson , Francesco Scarpa , Annie Snelson-Powell","doi":"10.1016/j.cpa.2024.102716","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102716","url":null,"abstract":"<div><p>This paper investigates the extent and the strategies of human rights due diligence (HRDD) disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time when institutional expectations to conduct HRDD are building, allowing us to assess firms’ readiness for emerging and forthcoming legally binding regulation in the EU. To analyse corporate disclosures, we develop a scoring tool based on the United Nations’ Guiding Principles on Business and Human Rights (UNGPs). We interpret our findings building on Oliver’s (1991) theoretical framework of firms’ strategic responses to institutional pressures, as adopted in the context of social and environmental accounting and integrated with concepts from the literature on substantive and symbolic disclosure approaches. Our contributions advance the understanding of the ways that firms are engaging with the HRDD issue and the state or level of their engagement. We reveal three key HRDD disclosure strategies: dismissal, concealment, and compliance. The presence of the dismissal category is particularly significant, implying weak engagement with HRDD for many firms in our sample. Furthermore, we find that while many firms have a talk-orientation, where they communicate a commitment to protect human rights, the extent to which disclosures are action-oriented and detail the key practice of HRDD is significantly neglected. Important implications also follow for policymakers as our results can enhance the capability of new regulation to better enforce a strategic engagement outcome.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102716"},"PeriodicalIF":5.1,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000157/pdfft?md5=ab7740c2cd017700a7e06c51528f0bd7&pid=1-s2.0-S1045235424000157-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139505557","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}
Pub Date : 2024-01-18DOI: 10.1016/j.cpa.2024.102711
Joan Ballantine , Gordon Boyce , Greg Stoner
In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in the long term. Developments in AI have, we suggest, created a ‘change-inducing crisis’, presenting a unique opportunity for accounting academics to address the uncritical and problematic functionalist view of the discipline and the technical reductionism of accounting. Our arguments represent a call for action to embrace AI in learning and teaching practices in a way that brings about a renewed focus on the human dimension of accounting, incorporating broader social and critical perspectives, thereby addressing longstanding calls for change in AE to move beyond the technical, managerial, and financial focus (core of the AE curriculum) that has dominated the discipline for many decades. Accounting academics have a fundamental role to play in recognising the nature of the threats and the associated challenge of AI and to seize the opportunities available in ways that bring both critique and being critical to the fore. However, to bring about the sort of change we argue for in this essay, the accounting academy has to lead to ‘take education back from the market’ and provide the impetus that can make accounting education more relevant to our students and the needs of contemporary society.
{"title":"A critical review of AI in accounting education: Threat and opportunity","authors":"Joan Ballantine , Gordon Boyce , Greg Stoner","doi":"10.1016/j.cpa.2024.102711","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102711","url":null,"abstract":"<div><p>In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in the long term. Developments in AI have, we suggest, created a ‘change-inducing crisis’, presenting a unique opportunity for accounting academics to address the uncritical and problematic functionalist view of the discipline and the technical reductionism of accounting. Our arguments represent a call for action to embrace AI in learning and teaching practices in a way that brings about a renewed focus on the human dimension of accounting, incorporating broader social and critical perspectives, thereby addressing longstanding calls for change in AE to move beyond the technical, managerial, and financial focus (core of the AE curriculum) that has dominated the discipline for many decades. Accounting academics have a fundamental role to play in recognising the nature of the threats and the associated challenge of AI and to seize the opportunities available in ways that bring both critique and <em>being critical</em> to the fore. However, to bring about the sort of change we argue for in this essay, the accounting academy has to lead to ‘take education back from the market’ and provide the impetus that can make accounting education more relevant to our students <em>and</em> the needs of contemporary society.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102711"},"PeriodicalIF":5.1,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000108/pdfft?md5=842ec6fe52473c567ab7d893e9d5a052&pid=1-s2.0-S1045235424000108-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139494214","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}
Pub Date : 2024-01-17DOI: 10.1016/j.cpa.2023.102699
Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom
This paper presents an in-depth contextual analysis of the rise and recent demise of the International Integrated Reporting Council (IIRC). The IIRC entered its ‘Breakthrough Phase’ for Integrated Reporting (<IR>) in 2013 and progressed to its ‘Momentum Phase’ in late 2018. The ‘Global Adoption Phase’ of <IR> was expected to commence in 2021 and conclude in 2026. However, by the middle of 2023, the IIRC ceased to exist as a separate entity and the future adoption of its much vaunted <IR> Framework was fundamentally uncertain. Drawing on a comprehensive examination of documentary evidence and a series of 34 in-depth interviews with key players associated with the IIRC’s development, this paper studies how and why the IIRC went so rapidly from being a notable ‘is’ to a definitive ‘was’ in less than a decade. Our analysis traces the IIRC’s shifting strategic priorities in pursuit of a new corporate reporting norm and illustrates how these priorities underpinned a concerted effort at institutional integration in the corporate reporting field. We show how the nature of this attempted integration eventually led to the IIRC’s demise. In seeking to understand the IIRC’s strategic choices and actions we pinpoint the interrelated significance of ‘invisibilities and exclusions’, ‘the dance of agency’, and ‘conceptual promiscuity’. We conclude that the IIRC’s ultimate legacy may not be what it integrated in terms of corporate reporting but what it chose or was required to exclude or forget.
{"title":"From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)","authors":"Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom","doi":"10.1016/j.cpa.2023.102699","DOIUrl":"https://doi.org/10.1016/j.cpa.2023.102699","url":null,"abstract":"<div><p>This paper presents an in-depth contextual analysis of the rise and recent demise of the International Integrated Reporting Council (IIRC). The IIRC entered its ‘Breakthrough Phase’ for Integrated Reporting (<IR>) in 2013 and progressed to its ‘Momentum Phase’ in late 2018. The ‘Global Adoption Phase’ of <IR> was expected to commence in 2021 and conclude in 2026. However, by the middle of 2023, the IIRC ceased to exist as a separate entity and the future adoption of its much vaunted <IR> Framework was fundamentally uncertain. Drawing on a comprehensive examination of documentary evidence and a series of 34 in-depth interviews with key players associated with the IIRC’s development, this paper studies how and why the IIRC went so rapidly from being a notable ‘is’ to a definitive ‘was’ in less than a decade. Our analysis traces the IIRC’s shifting strategic priorities in pursuit of a new corporate reporting norm and illustrates how these priorities underpinned a concerted effort at institutional integration in the corporate reporting field. We show how the nature of this attempted integration eventually led to the IIRC’s demise. In seeking to understand the IIRC’s strategic choices and actions we pinpoint the interrelated significance of ‘invisibilities and exclusions’, ‘the dance of agency’, and ‘conceptual promiscuity’. We conclude that the IIRC’s ultimate legacy may not be what it integrated in terms of corporate reporting but what it chose or was required to exclude or forget.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102699"},"PeriodicalIF":5.1,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001600/pdfft?md5=ca319a6416cbe986ee6907046ae824b3&pid=1-s2.0-S1045235423001600-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139488034","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}
Pub Date : 2024-01-12DOI: 10.1016/j.cpa.2024.102702
Tsygankov Kim Yuryevich
The discussions on the relationship of the development of capitalism with double-entry bookkeeping (DEB) and single-entry bookkeeping (SEB), initiated by Sombart and Yami, gained a new quality after Bryer's research. During these discussions, the parties repeatedly referred to the comparative advantages of DEB and SEB. But these advantages were only mentioned, and their detailed analysis was not carried out. This article is devoted to filling this gap. The analysis showed that both systems completely coincided at the basic level: they were intended for capital accounting, formed the same balance sheets, and used the same methods and registers. The differences were only in the smaller nomenclature of accounts formed by various stages of the SEB in the General Ledger and, accordingly, in lower costs for its maintenance. Therefore, DEB can be interpreted as an advanced version of SEB. Both systems, mistakenly perceived as competitors, complemented each other well, contributing to the development of capitalism in the entire spectrum of its transitional forms.
由松巴特和亚米发起的关于资本主义发展与复式记账法(DEB)和单式记账法(SEB)关系的讨论,在布赖尔的研究之后有了新的质量。在这些讨论中,双方反复提到 DEB 和 SEB 的比较优势。但这些优势只是被提及,并未得到详细分析。本文将致力于填补这一空白。分析表明,两种制度在基本层面上是完全一致的:它们都用于资本会计,形成相同的 资产负债表,使用相同的方法和登记簿。不同之处仅在于总分类账中 SEB 各阶段形成的账户名称较少,因此维护成本较低。因此,可以将 DEB 视为 SEB 的高级版本。这两种制度被误认为是竞争对手,但却相得益彰,促进了资本主义过渡形式的全面发展。
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Pub Date : 2024-01-01DOI: 10.1016/j.cpa.2022.102431
Jane Andrew , Max Baker , Christine Cooper , Jonathan Tweedie
Over the last 30 years, Critical Perspectives on Accounting has published work placing tax as the central object of study. While this literature offers insights into the social, economic, environmental, and political importance of corporate tax, few focus on the individual. In placing the individual at the centre of this essay, we argue for a wealth tax targeting the super-rich to restore equality, decency, and the social contract. While there has been much discussion of wealth taxes, building popular support for a tax on the rich is extraordinarily difficult. Here we make the case for a tax on wealth, drawing on both consequentialist and non-consequentialist notions of justice, suggesting that a wealth tax may offer a crucial antidote to the social inequalities that have intensified as a result of COVID-19. At the very least, a wealth tax needs to be considered as a means to recalibrate the financial gains made by a handful of individuals during the pandemic. If the state is to be an effective actor in the post-COVID future, we must build on the empirical evidence around us to make the case that sustained public wealth will always be essential to our collective survival.
{"title":"Wealth taxes and the post-COVID future of the state","authors":"Jane Andrew , Max Baker , Christine Cooper , Jonathan Tweedie","doi":"10.1016/j.cpa.2022.102431","DOIUrl":"10.1016/j.cpa.2022.102431","url":null,"abstract":"<div><p>Over the last 30 years, <em>Critical Perspectives on Accounting</em> has published work placing tax as the central object of study. While this literature offers insights into the social, economic, environmental, and political importance of corporate tax, few focus on the individual. In placing the individual at the centre of this essay, we argue for a wealth tax targeting the super-rich to restore equality, decency, and the social contract. While there has been much discussion of wealth taxes, building popular support for a tax on the rich is extraordinarily difficult. Here we make the case for a tax on wealth, drawing on both <em>consequentialist</em> and <em>non-consequentialist</em> notions of justice, suggesting that a wealth tax may offer a crucial antidote to the social inequalities that have intensified as a result of COVID-19. At the very least, a wealth tax needs to be considered as a means to recalibrate the financial gains made by a handful of individuals during the pandemic. If the state is to be an effective actor in the post-COVID future, we must build on the empirical evidence around us to make the case that sustained public wealth will always be essential to our collective survival.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102431"},"PeriodicalIF":5.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235422000168/pdfft?md5=1484e3e84249760467ee8452c10dcaeb&pid=1-s2.0-S1045235422000168-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44298769","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}