国际知名期刊-AAAJ- 2020年第1期目录及摘要
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Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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Limitations in present accounting measurement
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Accounting Auditing & Accountability Journal
Volume 33,2020- Issue 1
本期目录
[1]. Biodiversity reporting for governmental organisations: Evidence from English local councils
Silvia Gaia, Michael John Jones
[2]. Improving accountability for farm animal welfare: the performative role of a benchmark device
Josie McLaren, Tony Appleyard
[3]. On theoretical engorgement and the myth of fair value accounting in China
Christopher Nobes
[4]. Watch that tone: An investigation of the use and stylistic consequences of tone in corporate accountability disclosures
Richard Fisher, Chris J. van Staden, Glenn Richards
[5]. Autobiographical vignettes in annual report CEO letters as a lens to understand how leadership is conceived and enacted
Russell Craig, Joel Amernic
[6]. Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs
Rebecca Warren, David Bernard Carter, Christopher J. Napier
[7]. Accounting and accountability in the Anthropocene
Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell, Bert Scholtens
[8]. Shaping accountability at an NGO: a Bourdieusian perspective
Sanjaya Chinthana Kuruppu, Sumit Lodhia
[9]. Governmentality and performance for the smart city
Daniela Argento, Giuseppe Grossi, Aki Jääskeläinen, Stefania Servalli, Petri Suomala
[10]. Making up ideal recruits: Graduate recruitment, professional socialization and subjectivity at Big Four accountancy firms
Florian Gebreiter
[11]. Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda
Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo, Matti Skoog
1
Biodiversity reporting for governmental organisations: Evidence from English local councils
Silvia Gaia, Michael John Jones
Abstract：
Purpose
The purpose of this paper is to investigate accountability for farm animal welfare (FAW) in food companies. FAW is an important social issue, yet it is difficult to define and measure, meaning that it is difficult for companies to demonstrate accountability. The authors investigate a proposed solution, the Business Benchmark on Farm Animal Welfare (BBFAW), and how it has disrupted the informal rules or culture of the market. The research questions centre on the process of response to BBFAW and the necessary characteristics for BBFAW to play a performative role in the market.
Design/methodology/approach
This paper employs an analysis of published BBFAW reports (2012–2017) and case study interviews in five BBFAW firms, in order to address the research questions.
Findings
The authors present evidence of a dynamic, repetitive process, starting with recognition of the importance of FAW and BBFAW, followed by internal discussions and the commitment of resources, and changes in communication to external stakeholders. Three necessary characteristics for performativity are proposed: common language, building networks and expanding markets.
Originality/value
This paper reflects a socially important issue that is under-represented in the accounting literature. The results provide an insight into the use of external accounts to drive collaboratively the social change agenda. The performativity process and identified characteristics contribute to expanding this literature in the accounting domain.
Keywords:Ranking，Performativity，Business benchmark on farm animal welfare，Farm animal welfare
2
On theoretical engorgement and the myth of fair value accounting in China
Christopher Nobes
Abstract：
Purpose
The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering developments since 2006.
Design/methodology/approach
The paper analyses the contents of Chinese Accounting Standards, dividing the references to fair value into several different categories. This analysis is compared to the findings of the two previous papers. This paper then re-assesses the evidence about the alleged pressures from international institutions on Chinese accounting.
Findings
The two previous papers greatly overstate the importance of fair value in Chinese accounting, partly through misinterpreting Chinese standards and partly because of a lack of caveat that the instructions about fair value often relate to special circumstances or unusual companies. The theorising about Chinese enthusiasm for fair value is misguided: the present author suggests that China became keen to adopt international standards despite their use of fair value not because of it, and that China removed much of the fair value when it adapted international standards. The extension of the analysis beyond 2006 provides a fuller coverage but does not alter the conclusions.
Research limitations/implications
The earlier of the two papers examined has been extensively cited. Researchers need to be warned that the technical content and the conclusions of both papers are questionable. Authors should define terms clearly and should provide sufficient reference detail to enable readers to check findings.
Practical implications
Multinational companies, auditors and financial analysts should not be misled into thinking that Chinese accounting makes extensive use of fair value accounting.
Originality/value
This paper critically re-assesses two previous papers, starting with detailed technical data and moving through to the influence of international institutions. This paper also newly extends the analysis of Chinese standards beyond 2006.
Keywords: China，fair value，Accounting Standards
3
Watch that tone: An investigation of the use and stylistic consequences of tone in corporate accountability disclosures
Richard Fisher, Chris J. van Staden, Glenn Richards
Abstract：
Purpose
The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management.
Design/methodology/approach
Using a multi-year sample of listed companies, the authors measure dimensions of tone across multiple narrative types within the annual report and standalone corporate social responsibility report. Statistical analysis is used to investigate variations of tone across narrative type, each dimension’s influence on readability and the role of antecedent factors.
Findings
Analysis reveals that dimensions of tone vary significantly across narrative types (genres) suggesting that tonal patterns form part of the specific stylistic conventions of each genre. Tone is found to be a significant determinant of readability. Little evidence of obfuscation using tone was found, while disclosure type is the most salient determinant of tone.
Practical implications
The study illuminates latent or underlying disclosure norms that can facilitate the identification of “exceptional” cases that do not conform with expected tonal patterns of a particular narrative type and may warrant closer inspection by preparers, auditors or regulators. The issues raised regarding the clarity and balance of textual disclosures highlight the challenges in regulating corporate narratives.
Originality/value
This study highlights that tone is a more nuanced and layered concept than suggested by much of the prior literature. Further, tone ought to be considered in studies examining textual complexity.
Keywords: Annual reports，Corporate communications，CSR reports，Readability，Tone，Diction
4
Autobiographical vignettes in annual report CEO letters as a lens to understand how leadership is conceived and enacted
Russell Craig, Joel Amernic
Abstract：
Purpose
The purpose of this paper is to examine autobiographical vignettes that are embedded in the annual report letters to shareholders of chief executive officers (CEOs). The aim is to reveal the capacity of this narrative to self-construct leader identity, show how they can help CEOs attain legitimacy and how they help CEOs to exert management control.
Design/methodology/approach
The paper is positioned within literature that focuses on the importance of the annual report CEO letter and the strategic use of CEO autobiographical vignettes therein. Three autobiographical vignettes included in letters to shareholders signed by E. Hunter Harrison, CEO of Canadian National Railway (2004, 2005 and 2007), are analysed using close reading techniques. This involved the authors separately reading each vignette by slowing down the reading process to aid understanding of the text’s “inner workings”. Several close readings of each vignette were conducted until a consensus was reached between the authors.
Findings
Autobiographical vignettes have strong potential to be used strategically, as rhetorical devices, to help CEOs exert management control, facilitate change, shape leader-follower relationships and sustain self-legitimacy.
Originality/value
This paper is the first within the accounting domain to highlight the potential for autobiographical narrative in a CEO’s annual letter to shareholders to convey corporate information (including strategic intent), to construct leader identity and to exert management control.
Keywords: Leadership，Communication，CEO，Annual report，Narrative，Autobiography
5
Opening up the politics of standard setting through discourse theory: the case of IFRS for SMEs
Rebecca Warren, David Bernard Carter, Christopher J. Napier
Abstract：
Purpose
The purpose of this paper is to investigate an element of the internal politics of standard setting by reference to the International Accounting Standards Board’s (IASB) movement to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). The authors examine the politics of the IASB’s expertise in technocratic governance by focussing on how the IASB defined SMEs, gave the standard a title and issued a guide for micro-entities.
Design/methodology/approach
The narrative case study focusses on central “moments” in the development of IFRS for SMEs. The authors employ Laclau and Mouffe’s condensation, displacement and overdetermination to illustrate embedded politics in articulating IFRS for SMEs.
Findings
The authors extend literature on the internal politics of standard setting, such as agenda setting, by examining the condensing of disagreements between experts and political pressures and processes into central decision moments in IFRS for SMEs. The authors illustrate these moments as overdetermined, manifesting in an act of displacement through the production of a micro-entity guide. This form of politics is hidden due to the IASB’s attempt to protect their technocratic neutrality through fixing meaning.
Originality/value
The authors make three contributions: first, overdetermination through condensation and displacement illustrates the embedded nature of politics in regulatory settings, such as the IASB. Second, the authors provide a theoretical explanation of the IASB’s movement from listed entities to IFRS for SMEs, drawing on Laclau and Mouffe. Third, the authors reinforce the necessity of interrogating the internal politics of standard setting to challenge claims of technocracy.
Keywords:Politics，IASB，Displacement，IFRS for SMEs，Condensation，Overdetermination
6
Accounting and accountability in the Anthropocene
Jan Bebbington, Henrik Österblom, Beatrice Crona, Jean-Baptiste Jouffray, Carlos Larrinaga, Shona Russell, Bert Scholtens
Abstract：
Purpose
The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.
Design/methodology/approach
The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.
Findings
This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.
Research limitations/implications
The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.
Practical implications
While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.
Social implications
Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.
Originality/value
This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
Keywords: Stewardship，Accountability，Accounting，Anthropocene，Sustainability science
7
Shaping accountability at an NGO: a Bourdieusian perspective
Sanjaya Chinthana Kuruppu, Sumit Lodhia
Abstract：
Purpose
The purpose of this paper is to examine the concept of accountability as it relates to a non-governmental organisation (NGO) evolving through a period of considerable change in Sri Lanka.
Design/methodology/approach
An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured interviews with a range of NGO employees and stakeholders, undertaking participant and non-participant observation and document analysis.
Findings
This paper shows how accountability is a contested notion that is shaped by struggles among stakeholders within a field. The authors explore how the “widespread field” consisting of the aid context in Sri Lanka and internationally is rapidly shifting. This creates unique pressures within the “restricted field” of the case NGO and its constituents. These pressures are manifested in the contest between the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the individuals within it.
Research limitations/implications
This study adds fresh perspective to the growing body of work in NGO accountability. The paper highlights the tensions NGOs face through a holistic application of a Bourdieusian conceptual framework. The authors show how the habitus of the organisation is shaped in such a way that conceptions of accountability were captured by powerful external and internal constituencies. Ultimately, the nature of an organisation’s agency is questioned.
Practical implications
The authors present a more nuanced understanding of forces which shape accountability in an NGO setting which is of practical relevance to NGOs and their stakeholders. The authors highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations.
Originality/value
This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions in an organisational setting. The struggle to harness various forms of capital in the field, shapes doxa and the habitus of NGO actors, illuminating the role of symbolic violence in the creation of an organisational identity.
Keywords: Habitus，Bourdieu，Accountability，Capital，Non-governmental organisations，Doxa
8
Governmentality and performance for the smart city
Daniela Argento, Giuseppe Grossi, Aki Jääskeläinen, Stefania Servalli, Petri Suomala
Abstract：
Purpose
The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals?
Design/methodology/approach
This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature.
Findings
The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties.
Research limitations/implications
This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges.
Originality/value
This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.
Keywords: Performance measurement，Governmentality，Accounting，Smart city，Technology of government
9
Making up ideal recruits: Graduate recruitment, professional socialization and subjectivity at Big Four accountancy firms
Florian Gebreiter
Abstract：
Purpose
The purpose of this paper is to examine the role of graduate recruitment in the professional socialisation and subjectification of Big Four professionals.
Design/methodology/approach
The paper draws on documentary data and interviews conducted at one British university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self.
Findings
The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits. It moreover suggests that this category serves as the ultimate objective of an ethical process whereby aspiring accountants consciously and deliberately seek to transform themselves into the type of subjects they aspire to be – ideal recruits.
Research limitations/implications
The findings of the paper are primarily based on interviews conducted at one university. Future research could explore if students at other universities experience graduate recruitment in similar or different ways.
Originality/value
The paper highlights the constitutive role of graduate recruitment practices and shows that they can construct ideal recruits as much as they select them. It also shows that graduate recruitment is an important anticipatory socialisation mechanism that can compel aspiring accountants to learn how to look, sound and behave like Big Four professionals long before they join such organisations. Finally, the paper discusses its implications for the future of the profession, social mobility and the use of Foucault’s work on technologies of power and the self in studying subjectivity at elite professional service firms.
Keywords:Foucault，Professional service firms，Professional socialization，Graduate recrutment，Subjectification
10
Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda
Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo, Matti Skoog
Abstract：
Purpose
The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.
Design/methodology/approach
The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.
Findings
The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.
Research limitations/implications
This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.
Originality/value
The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
Keywords: Habitus，Bourdieu，Accountability，Capital，Non-governmental organisations，Doxa
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