Pub Date : 2021-11-18DOI: 10.1108/aaaj-06-2020-4610
Michael Opara, O. Okafor, Akolisa Ufodike, K. Kalu
PurposeThis study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, the authors argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority and the social positioning of actors.Design/methodology/approachThe authors conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. The authors employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.FindingsThe empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.Originality/valueThe authors critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, the authors demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon.
{"title":"Institutional entrepreneurship: collaborative change in a complex Canadian organization","authors":"Michael Opara, O. Okafor, Akolisa Ufodike, K. Kalu","doi":"10.1108/aaaj-06-2020-4610","DOIUrl":"https://doi.org/10.1108/aaaj-06-2020-4610","url":null,"abstract":"PurposeThis study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, the authors argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority and the social positioning of actors.Design/methodology/approachThe authors conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. The authors employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.FindingsThe empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.Originality/valueThe authors critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, the authors demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"20 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78105377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-12DOI: 10.1108/aaaj-10-2021-128
G. Carnegie
PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.
{"title":"The blind accountant in Blindness by José Saramago and accountant stereotypes","authors":"G. Carnegie","doi":"10.1108/aaaj-10-2021-128","DOIUrl":"https://doi.org/10.1108/aaaj-10-2021-128","url":null,"abstract":"PurposeThis paper aims to encourage the extension of the literature on accountant stereotypes beyond primarily Angelo-American contexts based on reflections formed on reading the novel, Blindness, by José Saramago.Design/methodology/approachA mindful insight into how an accountant, blind since birth, is portrayed in the novel Blindness by acclaimed Portuguese author Saramago, a Nobel Prize for Literature recipient.FindingsThe study reveals characters under extreme circumstances when a city is plunged into a blindness epidemic, or distinctive “white blindness”, and failings in human behaviour, particularly by hoodlums and their leaders, including the blind accountant.Research implicationsBy reflecting on what we take for granted in the accountant stereotypes literature, this paper illuminates how we can all contribute new understandings of accounting and accountants more specifically in all contexts in which the discipline and its practitioners operate, including non-Anglo-American contexts.Originality/valueThe paper presents the insights of a member of the historical and interdisciplinary accounting research community with experience in research and publication on accountant stereotypes.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"69 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80834100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-11-12DOI: 10.1108/aaaj-10-2021-127
Md Shoaib Ahmed
{"title":"Who cares? These are (not) my problems!","authors":"Md Shoaib Ahmed","doi":"10.1108/aaaj-10-2021-127","DOIUrl":"https://doi.org/10.1108/aaaj-10-2021-127","url":null,"abstract":"","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"183 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85637332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-28DOI: 10.1108/aaaj-04-2020-4528
Olayinka Moses, T. Hopper
PurposeThe paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.Design/methodology/approachA database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.FindingsArticles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with developed capital markets. Broader topics deemed important in recent reviews of the area, for instance, on achieving Sustainable Development Goals (SDGs) and on smaller, poorer countries, which have been neglected, albeit less so in qualitative studies. The research identifies important jurisdictional differences. Many authors held positions in British Commonwealth universities. The most cited articles overall, all quantitative, were in highly ranked North American journals, whereas most qualitative studies came from journals located in richer British Commonwealth countries.Research limitations/implicationsThe study only covers English language journals. Journals in other languages and lesser ranked journals, especially those based in developing countries, may be important sources too.Practical implicationsMore research on a broader range of accounting issues, especially in smaller and poorer developing countries, is needed. Although quantitative work is valuable, more recognition of the value of qualitative studies is needed, especially given the disappointing results of market-based policies prescribed by foreign institutions and their shift to advocating good governance reforms and achieving SDGs.Originality/valueTo the best of the authors’ knowledge, this is the most exhaustive analysis of recent accounting research on developing countries. It traces which journals have published such research, when, on which countries, on what topics and by whom. This is of interest to journal editors, course designers and researchers in the area. The authors hope that making the raw data and detailed analyses available online, consistent with protocols adopted in science disciplines, will encourage accounting researchers to do likewise to enable further testing of results and claims and build knowledge cumulatively.
{"title":"Accounting articles on developing countries in ranked English language journals: a meta-review","authors":"Olayinka Moses, T. Hopper","doi":"10.1108/aaaj-04-2020-4528","DOIUrl":"https://doi.org/10.1108/aaaj-04-2020-4528","url":null,"abstract":"PurposeThe paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.Design/methodology/approachA database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.FindingsArticles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with developed capital markets. Broader topics deemed important in recent reviews of the area, for instance, on achieving Sustainable Development Goals (SDGs) and on smaller, poorer countries, which have been neglected, albeit less so in qualitative studies. The research identifies important jurisdictional differences. Many authors held positions in British Commonwealth universities. The most cited articles overall, all quantitative, were in highly ranked North American journals, whereas most qualitative studies came from journals located in richer British Commonwealth countries.Research limitations/implicationsThe study only covers English language journals. Journals in other languages and lesser ranked journals, especially those based in developing countries, may be important sources too.Practical implicationsMore research on a broader range of accounting issues, especially in smaller and poorer developing countries, is needed. Although quantitative work is valuable, more recognition of the value of qualitative studies is needed, especially given the disappointing results of market-based policies prescribed by foreign institutions and their shift to advocating good governance reforms and achieving SDGs.Originality/valueTo the best of the authors’ knowledge, this is the most exhaustive analysis of recent accounting research on developing countries. It traces which journals have published such research, when, on which countries, on what topics and by whom. This is of interest to journal editors, course designers and researchers in the area. The authors hope that making the raw data and detailed analyses available online, consistent with protocols adopted in science disciplines, will encourage accounting researchers to do likewise to enable further testing of results and claims and build knowledge cumulatively.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"100 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76218072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-28DOI: 10.1108/aaaj-08-2020-4732
Heather Carrasco, Andrea M. Romi
PurposeThe purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting system as a device that might democratize contested markets for vulnerable populations, supporting contested entrepreneurs while “cooling” the moral contestation to the market.Design/methodology/approachThis study analyzes the relationship between vulnerable populations and contested market activities, the inclusive development and potential trust created by a blockchain accounting information system and how this interaction potentially creates support for economic and social systems.FindingsThis paper demonstrates that, in an era of decreased trust especially as it relates to a digital, globalized marketplace, blockchain has the potential to create democracies of access, trust and agency. This system overcomes many of the deficiencies associated with transparency and accountability and connects market participants with society, strengthening its potential to bridge two opposing vulnerable population viewpoints necessary for possible contested market development.Research limitations/implicationsThe authors contribute to a deeper understanding of the role of emerging technologies in the interconnectedness between vulnerable populations in a contested market. Recognizing that blockchain is an imperfect version of its ideal intention, the authors also discuss the limitations of the system with respect to corruption, collusion and potential issues of adoption, and how this reduces the influence of blockchain as a “cooling” device within contested markets.Practical implicationsThe authors provide an illustrative example whereby an entire industry might be persuaded from avoidance to promotion of new traceability devices and supported in the development of an accessible market.Social implicationsGlobal government's economic support for social systems continues to experience significant declines. With ever-degrading healthcare, infrastructure, public education, childcare, etc., new sources of economic influx are often desired. One potential source of additional funds is from the tax revenues derived from contested market transactions, those stigmatized industries often operating illegally. With substantial public distrust, blockchain potentially provides such industries with democratization and the trust necessary to transition the industry into a legal environment, with tax revenues benefiting various social systems.Originality/valueThis study goes beyond the preliminary discussions of the benefits and consequences of blockchain. Instead, the authors focus on the use of blockchain within contested markets and its ability to influence vulnerable populations. The authors also consider the use of blockchain-based accounting information systems to provide a holistic and more democratic platform from a regulatory, market participant and societal standpoint.
{"title":"Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets","authors":"Heather Carrasco, Andrea M. Romi","doi":"10.1108/aaaj-08-2020-4732","DOIUrl":"https://doi.org/10.1108/aaaj-08-2020-4732","url":null,"abstract":"PurposeThe purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting system as a device that might democratize contested markets for vulnerable populations, supporting contested entrepreneurs while “cooling” the moral contestation to the market.Design/methodology/approachThis study analyzes the relationship between vulnerable populations and contested market activities, the inclusive development and potential trust created by a blockchain accounting information system and how this interaction potentially creates support for economic and social systems.FindingsThis paper demonstrates that, in an era of decreased trust especially as it relates to a digital, globalized marketplace, blockchain has the potential to create democracies of access, trust and agency. This system overcomes many of the deficiencies associated with transparency and accountability and connects market participants with society, strengthening its potential to bridge two opposing vulnerable population viewpoints necessary for possible contested market development.Research limitations/implicationsThe authors contribute to a deeper understanding of the role of emerging technologies in the interconnectedness between vulnerable populations in a contested market. Recognizing that blockchain is an imperfect version of its ideal intention, the authors also discuss the limitations of the system with respect to corruption, collusion and potential issues of adoption, and how this reduces the influence of blockchain as a “cooling” device within contested markets.Practical implicationsThe authors provide an illustrative example whereby an entire industry might be persuaded from avoidance to promotion of new traceability devices and supported in the development of an accessible market.Social implicationsGlobal government's economic support for social systems continues to experience significant declines. With ever-degrading healthcare, infrastructure, public education, childcare, etc., new sources of economic influx are often desired. One potential source of additional funds is from the tax revenues derived from contested market transactions, those stigmatized industries often operating illegally. With substantial public distrust, blockchain potentially provides such industries with democratization and the trust necessary to transition the industry into a legal environment, with tax revenues benefiting various social systems.Originality/valueThis study goes beyond the preliminary discussions of the benefits and consequences of blockchain. Instead, the authors focus on the use of blockchain within contested markets and its ability to influence vulnerable populations. The authors also consider the use of blockchain-based accounting information systems to provide a holistic and more democratic platform from a regulatory, market participant and societal standpoint.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"21 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81814088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-26DOI: 10.1108/aaaj-07-2016-2652
Florian Gebreiter
PurposeThis paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting and clinical medicine in Britain between the late 1960s and the early 2000s.Design/methodology/approachThe paper draws on an analysis of professional journals, government reports and other documentary sources relating to accounting and medical developments. It is informed by Abbott's sociology of professions and Eyal's sociology of expertise.FindingsThe paper shows that not only accountants but also elements within the medical profession sought to make the practice of medicine more visible, calculable and standardized, and that accounting and medical attempts to make medicine calculable interacted in a mutually reinforcing manner. Consequently, it argues that a movement towards clinical forms of quantification within the medical profession made it more open to economic calculation, which underpinned hospital accounting reforms and the accountingization, colonization or hybridization of health services.Originality/valueThe paper demonstrates that a fuller understanding of the relationship between accounting and public sector professions can be developed if we examine their mutual interactions rather than restricting ourselves to analyzing accounting's effects on public sector professions. The paper moreover illustrates instances of intraprofessional conflict and inter-professional cooperation, and draws on the sociology of expertise to suggests that while hospital accounting reforms have curbed the power of medical professionals, they have also enhanced the power of clinical expertise.
{"title":"Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain","authors":"Florian Gebreiter","doi":"10.1108/aaaj-07-2016-2652","DOIUrl":"https://doi.org/10.1108/aaaj-07-2016-2652","url":null,"abstract":"PurposeThis paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting and clinical medicine in Britain between the late 1960s and the early 2000s.Design/methodology/approachThe paper draws on an analysis of professional journals, government reports and other documentary sources relating to accounting and medical developments. It is informed by Abbott's sociology of professions and Eyal's sociology of expertise.FindingsThe paper shows that not only accountants but also elements within the medical profession sought to make the practice of medicine more visible, calculable and standardized, and that accounting and medical attempts to make medicine calculable interacted in a mutually reinforcing manner. Consequently, it argues that a movement towards clinical forms of quantification within the medical profession made it more open to economic calculation, which underpinned hospital accounting reforms and the accountingization, colonization or hybridization of health services.Originality/valueThe paper demonstrates that a fuller understanding of the relationship between accounting and public sector professions can be developed if we examine their mutual interactions rather than restricting ourselves to analyzing accounting's effects on public sector professions. The paper moreover illustrates instances of intraprofessional conflict and inter-professional cooperation, and draws on the sociology of expertise to suggests that while hospital accounting reforms have curbed the power of medical professionals, they have also enhanced the power of clinical expertise.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"3 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86881196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-22DOI: 10.1108/aaaj-07-2020-4681
M. Dyball, Ravi T. Seethamraju
PurposeThe paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms.Design/methodology/approachData were primarily collected from semi-structured interviews with a range of stakeholders including audit partners from first- and second-tier accounting firms in Australia. The interviews focused on the perceived (potential) impact of blockchain on the stages of obtain (retain) engagement, engagement planning, risk assessment, audit evidence and reporting of financial statement audits of clients that use blockchain technology. Perceptions of changes to financial statement audits were interpreted using the logics of professionalism and commercialism.FindingsAustralian accounting firms have either obtained or considered engagements with clients with a cryptocurrency business or that use a blockchain platform although they are a small group. There is a view that blockchain technology is distinctive and therefore poses risks not encountered before in audit engagements. These risks would most likely shift how firms plan, design audit methodologies and execute financial statement audits. The study showed that the logics of professionalism and commercialism are not conflicting but instead complementary. They present both opportunities and challenges for firms to apply and develop audit expertise in an emerging area in audit.Research limitations/implicationsBeing an exploratory study, the findings are tentative. A case study of an audit engagement with a cryptocurrency business will add to a nuanced understanding of the challenges posed to financial statement audits by blockchain technology.Originality/valueThis study is novel because of its focus on the impact of an evolving technology on the stages of financial statement audits.
{"title":"Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms","authors":"M. Dyball, Ravi T. Seethamraju","doi":"10.1108/aaaj-07-2020-4681","DOIUrl":"https://doi.org/10.1108/aaaj-07-2020-4681","url":null,"abstract":"PurposeThe paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms.Design/methodology/approachData were primarily collected from semi-structured interviews with a range of stakeholders including audit partners from first- and second-tier accounting firms in Australia. The interviews focused on the perceived (potential) impact of blockchain on the stages of obtain (retain) engagement, engagement planning, risk assessment, audit evidence and reporting of financial statement audits of clients that use blockchain technology. Perceptions of changes to financial statement audits were interpreted using the logics of professionalism and commercialism.FindingsAustralian accounting firms have either obtained or considered engagements with clients with a cryptocurrency business or that use a blockchain platform although they are a small group. There is a view that blockchain technology is distinctive and therefore poses risks not encountered before in audit engagements. These risks would most likely shift how firms plan, design audit methodologies and execute financial statement audits. The study showed that the logics of professionalism and commercialism are not conflicting but instead complementary. They present both opportunities and challenges for firms to apply and develop audit expertise in an emerging area in audit.Research limitations/implicationsBeing an exploratory study, the findings are tentative. A case study of an audit engagement with a cryptocurrency business will add to a nuanced understanding of the challenges posed to financial statement audits by blockchain technology.Originality/valueThis study is novel because of its focus on the impact of an evolving technology on the stages of financial statement audits.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"13 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87395537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-19DOI: 10.1108/aaaj-11-2020-5014
G. Hutchings, C. Deegan
PurposeThe failure of environmental reporting to meet the needs of stakeholders is partly due to the gap, or inconsistency, between information disclosed in corporate reports and the underlying quality of environmental management. Within the context of the mining industry, this paper present a novel approach to close this gap. By measuring and reporting the comprehensiveness of environmental management – in a manner consistent with the qualitative characteristics applied within financial reporting – this paper contends that stakeholders can, as a result, better assess the environmental risk of mining operations and hold organisations more accountable for their environmental commitments.Design/methodology/approachUsing interviews and surveys, this paper draws on the knowledge of experienced environmental practitioners to measure the otherwise intangible quality of “environmental management”. The accounting metric developed is then used to quantify the comprehensiveness of environmental management of thirty Australian-based mine sites.FindingsThe findings suggest: (1) the accounting metric presented in this paper could better inform the decisions of both internal and external stakeholders; (2) significant variation in the comprehensiveness of environmental management exists within corporate entities and across the mining industry; (3) ISO 14001 is generally an indicator – but not a guarantee – of strong environmental management and (4) ISO 14001 self-declarations are largely symbolic.Originality/valueThe accounting metric presented in this paper could better inform user decisions, enhance corporate accountability and drive continuous improvement in environmental management. It could also provide a foundation for similar customised metrics in other industries and across other areas of sustainability.
环境报告未能满足利益相关者的需求，部分原因是公司报告中披露的信息与环境管理的基本质量之间存在差距或不一致。在采矿业的背景下，本文提出了一种新的方法来缩小这一差距。通过测量和报告环境管理的全面性-以与财务报告中应用的质量特征一致的方式-本文认为利益相关者可以更好地评估采矿作业的环境风险，并使组织对其环境承诺更加负责。设计/方法/方法采用访谈和调查，本文利用经验丰富的环境从业人员的知识来衡量“环境管理”的无形质量。然后使用所开发的会计度量来量化30个澳大利亚矿场的环境管理的全面性。研究结果表明:(1)本文提出的会计指标能够更好地为内部和外部利益相关者的决策提供信息;(2)企业内部和采矿业环境管理的综合性存在显著差异;(3) ISO 14001通常是一个强有力的环境管理的指标，但不是保证;(4)ISO 14001自我声明在很大程度上是象征性的。原创性/价值本文提出的会计指标可以更好地为用户决策提供信息，增强企业责任，并推动环境管理的持续改进。它还可以为其他行业和其他可持续性领域的类似定制指标提供基础。
{"title":"The development and application of a decision-useful measure of environmental best practice for the mining industry","authors":"G. Hutchings, C. Deegan","doi":"10.1108/aaaj-11-2020-5014","DOIUrl":"https://doi.org/10.1108/aaaj-11-2020-5014","url":null,"abstract":"PurposeThe failure of environmental reporting to meet the needs of stakeholders is partly due to the gap, or inconsistency, between information disclosed in corporate reports and the underlying quality of environmental management. Within the context of the mining industry, this paper present a novel approach to close this gap. By measuring and reporting the comprehensiveness of environmental management – in a manner consistent with the qualitative characteristics applied within financial reporting – this paper contends that stakeholders can, as a result, better assess the environmental risk of mining operations and hold organisations more accountable for their environmental commitments.Design/methodology/approachUsing interviews and surveys, this paper draws on the knowledge of experienced environmental practitioners to measure the otherwise intangible quality of “environmental management”. The accounting metric developed is then used to quantify the comprehensiveness of environmental management of thirty Australian-based mine sites.FindingsThe findings suggest: (1) the accounting metric presented in this paper could better inform the decisions of both internal and external stakeholders; (2) significant variation in the comprehensiveness of environmental management exists within corporate entities and across the mining industry; (3) ISO 14001 is generally an indicator – but not a guarantee – of strong environmental management and (4) ISO 14001 self-declarations are largely symbolic.Originality/valueThe accounting metric presented in this paper could better inform user decisions, enhance corporate accountability and drive continuous improvement in environmental management. It could also provide a foundation for similar customised metrics in other industries and across other areas of sustainability.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"116 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88415992","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-19DOI: 10.1108/aaaj-10-2020-4991
T. Garanina, Mikko Ranta, J. Dumay
PurposeThis paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry.Design/methodology/approachThis study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting.FindingsBlockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems.Research limitations/implicationsThe authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets.Practical implicationsThe possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting.Originality/valueThe authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.
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