Accounting, Organization, and Society ｜ 2016年第3期目录摘要

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Accounting, Organization, and Society 

Volume 50, (April 2016)

1. Social accounting and the co-creation of corporate legitimacy

Sheila Killian, Philip O'Regan

2. Transparency in an opaque market: Evaluative frictions between “thick” valuation and “thin” price data in the art market

Erica Coslor

3. Compensation or feedback: Motivating performance in multidimensional tasks

Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood

4. Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system

Philip I. Eskenazi, Frank G.H. Hartmann, Wim J.R. Rietdijk

5. Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting

Christoph Pelger

1. Social accounting and the co-creation of corporate legitimacy

Sheila Killian, Philip O'Regan

Accounting, Organizations and Society, 2016(50):1-12

Abstract：This paper explores how social accounting can generate legitimacy for a company within a local community, and reveals the essential role of the community itself in the process. We take an in-depth case study approach using interviews with both company and community actors, supported by analysis of a nine-year social accounting series. A Bourdieusian frame highlights the unarticulated nature of the roles played by various actors in the co-creation of a local account, and the way that increasing local participation in that accounting process gradually narrates the company into a position of authority. This has lasting impact on the community. Social accounting produces a narrative that acquires symbolic power, directing legitimacy and power to the company, while restructuring the community's social relationships, self-identity, and patterns of accountability. We conceptualise this social accounting process as analogous to mapmaking, iteratively drawing and redrawing the local social geography, prioritising the representation of the company over time in a process of thematic cartography which records growing local acceptance of, and deference to, the company. This has implications for our understanding of the power of account-giving and the impact of social accounting.

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 2. Transparency in an opaque market: Evaluative frictions between “thick” valuation and “thin” price data in the art market

Erica Coslor

Accounting, Organizations and Society, 2016(50):13-26

Abstract：This paper highlights the paradoxical effects of increased price data in markets with difficult-to-value products where non-price factors are highly relevant. In the fine art market, the growth of market information providers facilitated access to auction price data, beneficial in a market noted for its clandestine dealings. Drawing from inductive ethnographic research, the paper notes complex outcomes from increased data availability, as auction prices can be seen as an indicator of an artwork’s value. The findings deconstruct factors of supply, demand and multiple prices in the art market, highlighting important non-price factors in valuation, which complicate provider claims of art market transparency. Unpacking the process through which expert “thick” valuation transforms raw price data into comparables and then valuations helps to explain continuing differences in valuation, with buyers prone to understand past prices as market or reference prices, rather than raw materials for valuation that are adjusted for complexity. This contributes to an understanding of both advantages and predictable problems from increased price data in markets that contain substantial qualitative and non-numerical data, as evaluative frictions can occur even in the absence of clearly defined alternative valuation methods. This develops productive linkages between critical transparency and the valuation and evaluation research.

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3. Compensation or feedback: Motivating performance in multidimensional tasks

Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood

Accounting, Organizations and Society, 2016(50):27-40

Abstract：Employees often perform tasks with multiple dimensions. In this study, we examine how employees' performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. As a result, we find that employee performance on a multidimensional task can be higher when firms compensate employees on one task dimension and provide feedback on the other task dimension than when firms compensate on both task dimensions. This study highlights the benefits of complementing compensation-based controls (i.e., incentive pay) with non-compensation based controls (e.g., feedback), and provides a theoretical basis to help explain the prevalence of this approach in practice.

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4. Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system

Philip I. Eskenazi, Frank G.H. Hartmann, Wim J.R. Rietdijk

Accounting, Organizations and Society, 2016(50):41-50

Abstract：Business unit (BU) controllers play a fiduciary role to ensure the integrity of financial reporting. However, they often face social pressure from their BU managers to misreport. Drawing on the literature on the human mirror neuron system, this paper investigates whether controllers' ability to withstand such pressure has a neurobiological basis. We expect that mirror neuron system functionality determines controllers' inclination to succumb to social pressure exerted by self-interested managers to engage in misreporting. We measure mirror neuron system functionality using electroencephalographic (EEG) data from 29 professional controllers during an emotional expressions observation task. The controllers' inclination to misreport was measured using scenarios in which controllers were being pressed by their manager to misreport. We find a positive association between controllers' mirror neuron system functionality and their inclination to yield to managerial pressure. In line with our expectation, we find that this association existed specifically for scenarios in which managers pressed their controllers out of personal rather than organizational interests. We conclude that BU controllers’ neurobiological characteristics are involved in financial misreporting behavior and discuss the implications for accounting research and practice.

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5. Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting

Christoph Pelger

Accounting, Organizations and Society, 2016(50):51-73

Abstract：In their revised conceptual frameworks, the IASB and FASB pronounce that in their view valuation usefulness is the single objective of financial reporting. The present paper addresses the question how this decision was made by the boards and why stewardship was not identified as a separate objective. Drawing on Flyvbjerg's work on rationality and power, the paper analyses the practices of standard-setting in the specific case of the framework revision. The qualitative empirical study is based on the material which is publicly available from the due process of the IASB and FASB and also builds on interviews with board members, staff members and constituents. This paper finds that the decision usefulness programme, developed in the US in the 1970s, was the body of knowledge which primarily shaped and limited the debates during the framework revision. While decision usefulness was taken for granted by all participants, even by those who were arguing for a separate stewardship objective, no alternative rationality or programme associated with stewardship was discussed in the standard-setting arena. The paper also shows that a “mundane” organisational structure put the staff in a crucial position to influence board debates and sheds light on how disciplinary and self-disciplinary techniques affected board members' decision-making in the framework project.

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本期小编：河北工业大学  马焕超

本期审核：北京交通大学 李高波（水皮)