Pub Date : 2021-10-14DOI: 10.1108/aaaj-06-2017-2983
T. A. King, T. Fogarty
PurposeMuch in accounting research depends upon equity valuation. Too often, what the stock of publicly traded companies trade at is taken at its face value. Knowing that valuation is a function of performance relative to consensus security analyst expectations, more needs to be known about how these expectations are created and changed. The paper aims to assert that the guidance provided by top-level company management is important to the work product of analysts. The paper develops information from managers involved in these interactions.Design/methodology/approachSemi-structured interviews were conducted with 31 high-level executives employed by large USA companies in several industries. What those companies provided was interpreted through the theoretical lens of institutional theory and amounts to a qualitative content analysis approach to the subject.FindingsThe authors find that institutional theory well describes the important features of analyst guidance. Participants are aware of the broad societal interest that exists in the outcome of the guidance process. The participants accept the need for independent analyst opinions about their companies and their future prospects. In many ways, executives provide analysts more than just raw information and employ strategic structuring for analysts to produce expectations that will allow their companies a favorable pathway to future success as such is judged by the markets. The result is understood as being in the best interests of all market participants, even if it disproportionately benefits current corporate leadership.Research limitations/implicationsResults are dependent upon the interview process, needing the correct questions to be asked and the willingness of interviewees to speak their lived truth. The paper calls into question traditional capital markets studies that evaluate quantitative relationships between projected accounting balances and subsequent stock market prices as a literal truth or as the result of scientific calculation.Practical implicationsMarket participants should be somewhat more skeptical about companies that are routinely able to meet analyst expectations. To a large extent, such displays do not just happen but instead are manufactured to take place by virtual of a careful dance that is mindful of excesses on several sides.Social implicationsThe antagonistic interests of two important groups in the stock market is actually an unrecognized symbiotic dependency that prioritizes continued permission.Originality/valueThe accounting literature is very dependent on the work product of analysts. This is a rare opportunity to peak behind the curtain of their expertise in a critical fashion. The paper breaks ranks with the literature by trying to understand the thinking behind the narratives of capital market participants.
{"title":"The dramaturgy of earnings guidance: an institutional analysis of a soft landing","authors":"T. A. King, T. Fogarty","doi":"10.1108/aaaj-06-2017-2983","DOIUrl":"https://doi.org/10.1108/aaaj-06-2017-2983","url":null,"abstract":"PurposeMuch in accounting research depends upon equity valuation. Too often, what the stock of publicly traded companies trade at is taken at its face value. Knowing that valuation is a function of performance relative to consensus security analyst expectations, more needs to be known about how these expectations are created and changed. The paper aims to assert that the guidance provided by top-level company management is important to the work product of analysts. The paper develops information from managers involved in these interactions.Design/methodology/approachSemi-structured interviews were conducted with 31 high-level executives employed by large USA companies in several industries. What those companies provided was interpreted through the theoretical lens of institutional theory and amounts to a qualitative content analysis approach to the subject.FindingsThe authors find that institutional theory well describes the important features of analyst guidance. Participants are aware of the broad societal interest that exists in the outcome of the guidance process. The participants accept the need for independent analyst opinions about their companies and their future prospects. In many ways, executives provide analysts more than just raw information and employ strategic structuring for analysts to produce expectations that will allow their companies a favorable pathway to future success as such is judged by the markets. The result is understood as being in the best interests of all market participants, even if it disproportionately benefits current corporate leadership.Research limitations/implicationsResults are dependent upon the interview process, needing the correct questions to be asked and the willingness of interviewees to speak their lived truth. The paper calls into question traditional capital markets studies that evaluate quantitative relationships between projected accounting balances and subsequent stock market prices as a literal truth or as the result of scientific calculation.Practical implicationsMarket participants should be somewhat more skeptical about companies that are routinely able to meet analyst expectations. To a large extent, such displays do not just happen but instead are manufactured to take place by virtual of a careful dance that is mindful of excesses on several sides.Social implicationsThe antagonistic interests of two important groups in the stock market is actually an unrecognized symbiotic dependency that prioritizes continued permission.Originality/valueThe accounting literature is very dependent on the work product of analysts. This is a rare opportunity to peak behind the curtain of their expertise in a critical fashion. The paper breaks ranks with the literature by trying to understand the thinking behind the narratives of capital market participants.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"27 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75734840","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 : 2021-10-12DOI: 10.1108/aaaj-08-2020-4880
Ludivine Perray-Redslob, D. Younes
PurposeEmpirically, this paper questions whether accounting can help cope with crisis and preserve some form of feminist ideals. Theoretically, this paper aims to explore how accounting affects the division of emotional work in times of crisis.Design/methodology/approachThe paper relies on a qualitative study that investigates “life under lockdown” during the COVID crisis and focuses on middle-class well-educated couples aspiring for some form of gender equality and who introduced accounting tools (schedules, charts, to-do-lists, etc.) in their daily life to achieve it.FindingsThe paper argues that accounting tools are not able to prevent couples from adopting traditional ways of carrying out emotional work. By favoring the masculine way of displaying emotions, they make invisible women's efforts for comforting. They even mask the unequal distribution of emotional work under some form of “neoliberal equality”. Also, in a context where middle-class standards are perceived as crucial to meet for both parents to keep their social position, accounting tools, by holding parents accountable for these standards, let no time to find alternative ways of living. Consequently, traditional roles become impossible to reverse.Research limitations/implicationsThe paper investigates accounting, gender and emotions by showing the importance of making emotional work visible at a household but also at an organizational and societal level. It calls for an “integrative” emotional display that is crucial for resilience in times of crisis and invites to challenge neoliberal middle-class standards that make household life difficult for most women. Theoretically, it invites for further exploring how accounting tools are constructed and negotiated and how unpredictable elements of life other than emotions affect gender when accounting tools are introduced in times of crisis.Originality/valueThis article contributes to the literature on gender-in-accounting by introducing the concept of emotional work and showing how accounting tools affect the gendered division of emotional work in praxis.
{"title":"Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?","authors":"Ludivine Perray-Redslob, D. Younes","doi":"10.1108/aaaj-08-2020-4880","DOIUrl":"https://doi.org/10.1108/aaaj-08-2020-4880","url":null,"abstract":"PurposeEmpirically, this paper questions whether accounting can help cope with crisis and preserve some form of feminist ideals. Theoretically, this paper aims to explore how accounting affects the division of emotional work in times of crisis.Design/methodology/approachThe paper relies on a qualitative study that investigates “life under lockdown” during the COVID crisis and focuses on middle-class well-educated couples aspiring for some form of gender equality and who introduced accounting tools (schedules, charts, to-do-lists, etc.) in their daily life to achieve it.FindingsThe paper argues that accounting tools are not able to prevent couples from adopting traditional ways of carrying out emotional work. By favoring the masculine way of displaying emotions, they make invisible women's efforts for comforting. They even mask the unequal distribution of emotional work under some form of “neoliberal equality”. Also, in a context where middle-class standards are perceived as crucial to meet for both parents to keep their social position, accounting tools, by holding parents accountable for these standards, let no time to find alternative ways of living. Consequently, traditional roles become impossible to reverse.Research limitations/implicationsThe paper investigates accounting, gender and emotions by showing the importance of making emotional work visible at a household but also at an organizational and societal level. It calls for an “integrative” emotional display that is crucial for resilience in times of crisis and invites to challenge neoliberal middle-class standards that make household life difficult for most women. Theoretically, it invites for further exploring how accounting tools are constructed and negotiated and how unpredictable elements of life other than emotions affect gender when accounting tools are introduced in times of crisis.Originality/valueThis article contributes to the literature on gender-in-accounting by introducing the concept of emotional work and showing how accounting tools affect the gendered division of emotional work in praxis.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"72 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84037335","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 : 2021-10-07DOI: 10.1108/aaaj-07-2019-4095
Stefania Servalli, Antonio Gitto
PurposeThe purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.Design/methodology/approachThis paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.FindingsThe paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.Originality/valueDespite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty i
本研究的目的是为“会计与国家、政治和地方当局在广泛的政府和人口可持续性食品管理中的相互作用”相关的研究做出贡献(Sargiacomo等人，2016)。考虑到当代的例子，并调查了18世纪渔业管理改革(新计划)的谱系，作者探讨了当地方当局使用基于控制系统的纪律形式进行干预时，会计和计算实践所起的作用，这些控制系统对公地(鱼)、人和空间起作用。设计/方法/方法本文的历史基础是对18世纪安科纳(亚得里亚海沿岸的一个意大利小镇)的一个鱼类供应案例的档案研究。调查采用了一种侧重于使用福柯强调的术语中的纪律方法的方法。这一观点提供了一个能够揭示会计在纪律成为“统治的一般公式”(福柯，1977年)和教皇国正在寻找食物供应解决方案(福柯，2007年)时期的关键作用的镜头。这项研究强调了与当代渔业管理的相似之处。该论文表明，公共资源逻辑下渔业的可治理性不受商品属性的限制，而是“通过为使其成为可能而部署的对象和工具来实现”(Johnsen, 2014，第429页)。它揭示了不同时代的经济计算所假定的形式，以及它们在国家实现的治理艺术中的贡献(Hoskin和Macve, 2016)。该研究揭示了基于文件和会计登记系统的会计如何有效地使用“命名和计数”活动(Ezzamel和Hoskin, 2002);它们在重新界定渔业管理和控制货物(鱼)和人(渔民)方面具有关键作用。调查还强调了适当量化渔业管理数据的重要性，证实了有关该主题的文献(Beddington et al.， 2007, p. 1713)。在当代情况下，数据指的是海洋鱼类资源的量化以及由此产生的渔获量估计。在历史调查中，虽然环境保护不是问题，但量化是指进入安科纳镇的鱼，其估算是当地当局面对鱼类需求采用新的计算方法的结果。此外，它提供了有组织的和基于理性的控制机制的早期证据，这些机制是在教皇国背景下出现的启蒙思想的结果。原创性/价值尽管鱼类是政府根据人口需要采取行动的一项基本利益，但人们没有注意到政府当局如何利用纪律机制干预渔业管理或会计所起的作用。本研究的新颖之处在于其对渔业的调查，使用福柯式的学科方法来理解会计在渔业治理中的贡献。此外，这项调查还揭示了会计在支持公地治理的主要原则之一方面的作用，公地治理的主要原则是规则与地方条件之间的一致性(Fennell, 2011, p. 11;Ostrom, 1990, p. 92)。
{"title":"Accounting and disciplinary methods in fishery management","authors":"Stefania Servalli, Antonio Gitto","doi":"10.1108/aaaj-07-2019-4095","DOIUrl":"https://doi.org/10.1108/aaaj-07-2019-4095","url":null,"abstract":"PurposeThe purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.Design/methodology/approachThis paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.FindingsThe paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.Originality/valueDespite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty i","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"23 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82863092","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 : 2021-09-30DOI: 10.1108/aaaj-04-2020-4515
Karola Bastini, Fares Getzin, M. Lachmann
PurposeThis study explores the relations among corporate sustainability strategies, the intense use of sustainability control systems (SCSs) to implement these strategies and the emergence of organizational capabilities for sustainability.Design/methodology/approachUsing survey data from a sample of 157 European firms across different industries, the authors explore differences between reactive and proactive sustainability strategies in their impact on the intense use of SCSs. The authors analyze the joint impact of a proactive sustainability strategy and an intense use of SCSs on the emergence of the organizational capabilities of sustainable market orientation, sustainable organizational learning and sustainable innovation. Furthermore, we explore the relevance of single levers of control for these capabilities.FindingsThe results show that a proactive sustainability strategy is associated with an intense use of SCSs and with the development of the three organizational capabilities. The authors provide evidence that the intensity of use of SCSs mediates the association between proactive sustainability strategy and the emergence of the three organizational capabilities. An interactive use of controls is constantly more important than a diagnostic use of controls in the emergence of the three capabilities.Originality/valueThe findings provide novel empirical evidence on the mechanisms through which corporate sustainability strategy is implemented in European organizations. The results contribute to an improved understanding of the organizational determinants underlying the development of organizational capabilities for sustainability.
{"title":"The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability","authors":"Karola Bastini, Fares Getzin, M. Lachmann","doi":"10.1108/aaaj-04-2020-4515","DOIUrl":"https://doi.org/10.1108/aaaj-04-2020-4515","url":null,"abstract":"PurposeThis study explores the relations among corporate sustainability strategies, the intense use of sustainability control systems (SCSs) to implement these strategies and the emergence of organizational capabilities for sustainability.Design/methodology/approachUsing survey data from a sample of 157 European firms across different industries, the authors explore differences between reactive and proactive sustainability strategies in their impact on the intense use of SCSs. The authors analyze the joint impact of a proactive sustainability strategy and an intense use of SCSs on the emergence of the organizational capabilities of sustainable market orientation, sustainable organizational learning and sustainable innovation. Furthermore, we explore the relevance of single levers of control for these capabilities.FindingsThe results show that a proactive sustainability strategy is associated with an intense use of SCSs and with the development of the three organizational capabilities. The authors provide evidence that the intensity of use of SCSs mediates the association between proactive sustainability strategy and the emergence of the three organizational capabilities. An interactive use of controls is constantly more important than a diagnostic use of controls in the emergence of the three capabilities.Originality/valueThe findings provide novel empirical evidence on the mechanisms through which corporate sustainability strategy is implemented in European organizations. The results contribute to an improved understanding of the organizational determinants underlying the development of organizational capabilities for sustainability.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"20 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88924388","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 : 2021-09-27DOI: 10.1108/aaaj-08-2020-4736
Giacomo Manetti, M. Bellucci, Stefania Oliva
PurposeThis article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.Design/methodology/approachThe present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.FindingsFirst, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.Originality/valueThe main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.
本文旨在通过回顾以往的研究如何解决对话会计(DA)的主题，检查所调查的主题并讨论DA研究议程的潜在进一步发展，从而为重要的会计文献做出贡献。设计/方法/方法本研究建立在对2004年至2019年间发表在55种会计或非会计科学期刊和14本书上的186项研究成果的系统文献综述的基础上，这些研究成果被Scopus、Web of Science和Google Scholar收录。首先，对每个贡献进行内容分析，根据研究设计、方法、地理环境和分析部门进行分类。其次，文献计量分析使用文献耦合、共发生和合著分析，提供了我们综述中包含的研究产品网络的几种可视化表示。第三，也是最重要的是，主要的叙述性回顾讨论了数据分析研究链的发展，从引入该主题的开创性作品，通过民主与斗争之间的斗争启发的关键贡献的核心，到最近的贡献，其中出现了新的主题和创新的方法应用于数据分析的研究。这篇手稿的主要贡献有两方面。除了对近二十年来关于数据分析的文献的演变进行系统的、文献计量学的和叙述性的回顾之外，本研究旨在收集进一步研究的想法，并讨论新技术的出现和各种制度背景的特殊性如何影响这一关键会计形式的未来研究议程。
{"title":"Unpacking dialogic accounting: a systematic literature review and research agenda","authors":"Giacomo Manetti, M. Bellucci, Stefania Oliva","doi":"10.1108/aaaj-08-2020-4736","DOIUrl":"https://doi.org/10.1108/aaaj-08-2020-4736","url":null,"abstract":"PurposeThis article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.Design/methodology/approachThe present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.FindingsFirst, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.Originality/valueThe main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"10 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88584172","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 : 2021-09-21DOI: 10.1108/aaaj-11-2019-4239
Asahita Dhandhania, Eleanor O'Higgins
PurposeThe purpose of this study is to examine the ways that sin industry companies attempt to utilise CSR reporting for legitimation.Design/methodology/approachConventional and summative content analyses were carried out on annual CSR reports in UK tobacco and gambling companies, juxtaposed against analysis of the actual behaviour of the companies, collectively and individually.FindingsThe paper concludes that there is an ongoing tension between the business of sin industry companies and their attempts to establish and maintain any legitimacy, using CSR reporting in particular ways to try to prove their credentials to society and to engage salient stakeholder support. Ultimately, they aim to give themselves the scope for strategic choice to enable survival and financial flourishing.Research limitations/implicationsFurther research on CSR on other sin industries and in other jurisdictions with different regulatory situations could shed further light on the achievement or denial of different types of legitimacy. Studying different time periods as industries change would be of value.Practical implicationsOn a practical basis, the study offers guidelines to stakeholders on the use of CSR reports from sin companies, and suggests the establishment of objective external CSR reports, overseen by accounting regulators.Social implicationsThe paper provides an overview of the role of sin industries in society, and mitigating their harms.Originality/valueThis study allowed for a comprehensive, dynamic and inclusive understanding of the interplay of CSR reporting and legitimacy by addressing conflicting interests between sin companies' social effects and inherent activities at the industry level. The methodology of multiple case study design in two sin industries combined content analysis of CSR reports, juxtaposed against analysis of behaviour in context. Previous research included the juxtaposition of actuality in analysis of only single case studies or particular issues. Thus, this research allows for a broader industry understanding. On a practical basis, the study offers guidelines to stakeholders on the use of CSR reports from sin companies, and suggests the establishment of objective external CSR reports, overseen by accounting regulators. At the social level, the paper provides an overview of sin industries in society, and mitigating their harms.
{"title":"Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies","authors":"Asahita Dhandhania, Eleanor O'Higgins","doi":"10.1108/aaaj-11-2019-4239","DOIUrl":"https://doi.org/10.1108/aaaj-11-2019-4239","url":null,"abstract":"PurposeThe purpose of this study is to examine the ways that sin industry companies attempt to utilise CSR reporting for legitimation.Design/methodology/approachConventional and summative content analyses were carried out on annual CSR reports in UK tobacco and gambling companies, juxtaposed against analysis of the actual behaviour of the companies, collectively and individually.FindingsThe paper concludes that there is an ongoing tension between the business of sin industry companies and their attempts to establish and maintain any legitimacy, using CSR reporting in particular ways to try to prove their credentials to society and to engage salient stakeholder support. Ultimately, they aim to give themselves the scope for strategic choice to enable survival and financial flourishing.Research limitations/implicationsFurther research on CSR on other sin industries and in other jurisdictions with different regulatory situations could shed further light on the achievement or denial of different types of legitimacy. Studying different time periods as industries change would be of value.Practical implicationsOn a practical basis, the study offers guidelines to stakeholders on the use of CSR reports from sin companies, and suggests the establishment of objective external CSR reports, overseen by accounting regulators.Social implicationsThe paper provides an overview of the role of sin industries in society, and mitigating their harms.Originality/valueThis study allowed for a comprehensive, dynamic and inclusive understanding of the interplay of CSR reporting and legitimacy by addressing conflicting interests between sin companies' social effects and inherent activities at the industry level. The methodology of multiple case study design in two sin industries combined content analysis of CSR reports, juxtaposed against analysis of behaviour in context. Previous research included the juxtaposition of actuality in analysis of only single case studies or particular issues. Thus, this research allows for a broader industry understanding. On a practical basis, the study offers guidelines to stakeholders on the use of CSR reports from sin companies, and suggests the establishment of objective external CSR reports, overseen by accounting regulators. At the social level, the paper provides an overview of sin industries in society, and mitigating their harms.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"38 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86079070","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}
PurposeTemporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from low-income nations. TLMPs also seek to contribute to economic development in workers' home countries. This paper aims to assess the accountability of New Zealand's Recognised Seasonal Employer (RSE) Scheme and Australia's Seasonal Worker Programme (SWP) in reaching their economic development objectives in one sending nation, Samoa.Design/methodology/approachA qualitative study with RSE and SWP workers and key informants (collectively stakeholders) in Samoa was undertaken to assess the contributions of these schemes to economic development. An interdisciplinary research approach was taken using the Pacific methodology of talanoa. Talanoa was used to “operationalise engagement” and empower local stakeholder accounts.FindingsTalanoa supported the elicitation of accounts that contributed nuanced insights into the accountability of TLMPs. Specifically, stakeholder accounts revealed limitations in the ability of the RSE Scheme and SWP to meet their economic development objectives for Samoan communities and workers. Adjustments are necessary to meet Pacific nations' economic development objectives.Practical implicationsThis study responds to calls for on-the-ground accounts of stakeholders involved in TLMPs. It provides insights that may contribute to the development of more effective TLMPs, particularly regarding economic development in workers' home countries.Originality/valueDrawing on dialogic accounting literature, which calls for engagement with the marginalised, a talanoa approach has been engaged to assess TLMPs via on-the-ground participant accounts in a specific context. This paper introduces talanoa to the critical and social accounting literature, to move beyond a typical accounting qualitative interview process and encourage greater engagement and collaboration with Pacific scholars and partners.
{"title":"Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach","authors":"Stephanie Perkiss, Tautalaaso Taule’alo, Olivia Dun, Natascha Klocker, Asenati Liki, F. Tanima","doi":"10.1108/aaaj-09-2020-4925","DOIUrl":"https://doi.org/10.1108/aaaj-09-2020-4925","url":null,"abstract":"PurposeTemporary labour mobility programmes (TLMPs) are initiated by high-income nations to fill their labour demands by offering temporary work opportunities to migrants from low-income nations. TLMPs also seek to contribute to economic development in workers' home countries. This paper aims to assess the accountability of New Zealand's Recognised Seasonal Employer (RSE) Scheme and Australia's Seasonal Worker Programme (SWP) in reaching their economic development objectives in one sending nation, Samoa.Design/methodology/approachA qualitative study with RSE and SWP workers and key informants (collectively stakeholders) in Samoa was undertaken to assess the contributions of these schemes to economic development. An interdisciplinary research approach was taken using the Pacific methodology of talanoa. Talanoa was used to “operationalise engagement” and empower local stakeholder accounts.FindingsTalanoa supported the elicitation of accounts that contributed nuanced insights into the accountability of TLMPs. Specifically, stakeholder accounts revealed limitations in the ability of the RSE Scheme and SWP to meet their economic development objectives for Samoan communities and workers. Adjustments are necessary to meet Pacific nations' economic development objectives.Practical implicationsThis study responds to calls for on-the-ground accounts of stakeholders involved in TLMPs. It provides insights that may contribute to the development of more effective TLMPs, particularly regarding economic development in workers' home countries.Originality/valueDrawing on dialogic accounting literature, which calls for engagement with the marginalised, a talanoa approach has been engaged to assess TLMPs via on-the-ground participant accounts in a specific context. This paper introduces talanoa to the critical and social accounting literature, to move beyond a typical accounting qualitative interview process and encourage greater engagement and collaboration with Pacific scholars and partners.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"469 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85570442","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 : 2021-09-16DOI: 10.1108/aaaj-04-2021-5233
P. Quattrone
PurposeFinancial and nonfinancial disclosures are still anchored to conventional notions of transparency, whereby corporations “push” information out to various stakeholders. Such information is now “pulled” from various sources and addresses aspects of corporate behavior that go well beyond those envisioned by the disclosure framework. This shift makes notions of values, measurement and accountability more fragmented, complex and difficult. The paper aims to bring the accounting scholarly debate back to what and how transparency can be achieved especially in relation to issues of social inequality and sustainability.Design/methodology/approachAfter an analysis of the limitations of current approaches to disclosure, the paper proposes a shift toward normative policies that profit of years of critique of positivism.FindingsDrawing on the notion of value-added, the paper ends with a new income statement design, labeled as Value-Added Statement for Nature, which recognizes Nature as a further stakeholder and forces human stakeholders to give voice, or at least acknowledge the lack of voice, for non-human actors.Originality/valueThe author proposes a shift in the perspective, practice and institutional arrangements in which disclosure occurs. Measurement and transparency need to happen in communication exercises, which do not presuppose what needs to be made transparent once and for good but define procedures on how to make fragmented, complex, multiple and volatile notions of value transparent. Income statements and accounting more in general is to be reconceived as a platform where stakeholders will have to continuously negotiate what counts as the common good in the interest of all, including Nature.
{"title":"Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable","authors":"P. Quattrone","doi":"10.1108/aaaj-04-2021-5233","DOIUrl":"https://doi.org/10.1108/aaaj-04-2021-5233","url":null,"abstract":"PurposeFinancial and nonfinancial disclosures are still anchored to conventional notions of transparency, whereby corporations “push” information out to various stakeholders. Such information is now “pulled” from various sources and addresses aspects of corporate behavior that go well beyond those envisioned by the disclosure framework. This shift makes notions of values, measurement and accountability more fragmented, complex and difficult. The paper aims to bring the accounting scholarly debate back to what and how transparency can be achieved especially in relation to issues of social inequality and sustainability.Design/methodology/approachAfter an analysis of the limitations of current approaches to disclosure, the paper proposes a shift toward normative policies that profit of years of critique of positivism.FindingsDrawing on the notion of value-added, the paper ends with a new income statement design, labeled as Value-Added Statement for Nature, which recognizes Nature as a further stakeholder and forces human stakeholders to give voice, or at least acknowledge the lack of voice, for non-human actors.Originality/valueThe author proposes a shift in the perspective, practice and institutional arrangements in which disclosure occurs. Measurement and transparency need to happen in communication exercises, which do not presuppose what needs to be made transparent once and for good but define procedures on how to make fragmented, complex, multiple and volatile notions of value transparent. Income statements and accounting more in general is to be reconceived as a platform where stakeholders will have to continuously negotiate what counts as the common good in the interest of all, including Nature.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"8 4 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77600794","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 : 2021-08-27DOI: 10.1108/aaaj-01-2021-5124
Chandana Alawattage, D. Wickramasinghe
PurposeThis paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.Design/methodology/approachThis conceptual and review paper addresses four interrelated questions: How can the early history of management accounting be revisited from a biopolitical angle? How has strategising been linked to the neoliberal evolution of capitalism? How has this neoliberal connection transformed management accounting into its new form of strategising? What are the implications of this transformation for future research and pedagogical practices in management accounting?FindingsManagement accounting is strategised in four interrelated directions: by absorbing the jurisdictional and veridictional roles of the market into the calculative practices of management accounting; by transforming management accounting's centripetal hierarchical order of calculations to a centrifugal order the neoliberal governmentality demanded; by re-calculating the point of production as a site in which labour now takes the form of entrepreneurs of the self, performing not only material but also immaterial elements of managerial labour; and by rescoping management accounting to address issues the “fourth or the global age of security” brought, including the social and the environmental ones.Research limitations/implicationsThe research expands the existing frames of reference for exploring contemporary calculative practices in neoliberal governmentality.Social implicationsStrategic turn in management accounting implicates in issues of security, governance and ethics and offers “new opportunities” for expanding management accounting's relevance beyond economic enterprises to various civil society and political constituencies.Originality/valueThis paper makes a theoretical contribution to management accounting's contemporary developments by demonstrating how it moves into biopolitical circulation.
{"title":"Strategising management accounting: liberal origins and neoliberal trends","authors":"Chandana Alawattage, D. Wickramasinghe","doi":"10.1108/aaaj-01-2021-5124","DOIUrl":"https://doi.org/10.1108/aaaj-01-2021-5124","url":null,"abstract":"PurposeThis paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting.Design/methodology/approachThis conceptual and review paper addresses four interrelated questions: How can the early history of management accounting be revisited from a biopolitical angle? How has strategising been linked to the neoliberal evolution of capitalism? How has this neoliberal connection transformed management accounting into its new form of strategising? What are the implications of this transformation for future research and pedagogical practices in management accounting?FindingsManagement accounting is strategised in four interrelated directions: by absorbing the jurisdictional and veridictional roles of the market into the calculative practices of management accounting; by transforming management accounting's centripetal hierarchical order of calculations to a centrifugal order the neoliberal governmentality demanded; by re-calculating the point of production as a site in which labour now takes the form of entrepreneurs of the self, performing not only material but also immaterial elements of managerial labour; and by rescoping management accounting to address issues the “fourth or the global age of security” brought, including the social and the environmental ones.Research limitations/implicationsThe research expands the existing frames of reference for exploring contemporary calculative practices in neoliberal governmentality.Social implicationsStrategic turn in management accounting implicates in issues of security, governance and ethics and offers “new opportunities” for expanding management accounting's relevance beyond economic enterprises to various civil society and political constituencies.Originality/valueThis paper makes a theoretical contribution to management accounting's contemporary developments by demonstrating how it moves into biopolitical circulation.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"53 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78178830","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 : 2021-08-26DOI: 10.1108/aaaj-08-2020-4794
Nglaa Ahmad, S. Haque, Muhammad Azizul Islam
PurposeThis article aims to examine how non-governmental organisations (NGOs)' narratives portray the vulnerability of workers in global clothing supply chains during the COVID-19 crisis.Design/methodology/approachThe research analyses the rhetoric in global clothing retailers' and NGOs' counter-rhetoric during the first seven months of 2020.FindingsDuring this period, retailers employed rhetorical strategies to legitimise irresponsible actions (corporate hegemony prevailed), while NGOs embraced forms of counter-rhetoric trying to delegitimise the retailers' logic, stressing the role of neoliberalism in worsening the situation.Originality/valueThe authors contribute to the literature by providing new insight into the consequences of COVID-19 for retailers' neoliberal practices and the livelihood of workers in global supply chains. Findings of this study extend authors’ knowledge about retailers' COVID-19 measures: These have contributed to the plights of workers working for their supply factories in the global South.
{"title":"COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric","authors":"Nglaa Ahmad, S. Haque, Muhammad Azizul Islam","doi":"10.1108/aaaj-08-2020-4794","DOIUrl":"https://doi.org/10.1108/aaaj-08-2020-4794","url":null,"abstract":"PurposeThis article aims to examine how non-governmental organisations (NGOs)' narratives portray the vulnerability of workers in global clothing supply chains during the COVID-19 crisis.Design/methodology/approachThe research analyses the rhetoric in global clothing retailers' and NGOs' counter-rhetoric during the first seven months of 2020.FindingsDuring this period, retailers employed rhetorical strategies to legitimise irresponsible actions (corporate hegemony prevailed), while NGOs embraced forms of counter-rhetoric trying to delegitimise the retailers' logic, stressing the role of neoliberalism in worsening the situation.Originality/valueThe authors contribute to the literature by providing new insight into the consequences of COVID-19 for retailers' neoliberal practices and the livelihood of workers in global supply chains. Findings of this study extend authors’ knowledge about retailers' COVID-19 measures: These have contributed to the plights of workers working for their supply factories in the global South.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"21 1","pages":""},"PeriodicalIF":4.2,"publicationDate":"2021-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77115739","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：