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期刊跟踪：张宁浙江财经大学

编辑助理：石庚岩信阳师范学院Accounting, Auditing & Accountability Journal (AAAJ) is an interdisciplinary accounting research journal publishing investigations of accounting, auditing and accountability issues and their impacts on policy, practice and society.

Accounting, Auditing & Accountability Journal publishes leading edge research concerning the interaction between accounting/auditing and their socio-economic, institutional and political environments. Through innovation in research design and issue analysis, we encourage critical investigation of policy and practice alternatives and of the impact of accounting on organisations, communities and society. Our mission is to expand both an understanding of and creative solutions to important accounting, auditing and accountability topics. Coverage includes, but is not limited to:

Alternative explanations for observed practice.
Critical and historical perspective on current issues and problems.Field study based theory development
Limitations in present accounting measurement
Political influences on policy making
Social and political aspects of accounting standards
The broadening scope of the reporting constituency

Accounting, Auditing &

Accountability Journal

2021年第1期

catalog

1.The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society

Hanna Silvola

Eija Vinnari

2.Employees’ identification and management control systems: a case study of modern policing

Suresh Cuganesan

Clinton Free

3.On theoretical engorgement and the myth of fair value accounting in China: a reply

Kathryn Bewley

Cameron Graham

Songlan Peng

4.Global supply chains after COVID-19: the end of the road for neoliberal globalisation?

Clinton Free

Angela Hecimovic

5.Accounting's role in resisting wage theft: a labour process theory analysis

Da Yang

John Dumay

Dale Tweedie

6.Dialogical and situated accountability to the public. The reporting of nuclear incidents

Marie Kerveillant

Philippe Lorino

7.International comparability and translation: how is the concept of equivalence used and understood in accounting research?

Jenni Laaksonen

8.Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory

Md. Hafij Ullah

James Hazelton

Peter F Nelson

9.Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

Michele Bigoni

Warwick Funnell

Enrico Deidda Gagliardo

Mariarita Pierotti

10.Methodological Insights Jumping through hoops: publishing interview-based management accounting research

Basil P. Tucker

Abstract

1.The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society

Hanna Silvola

(Department of Accounting and Commercial Law, Hanken School of Economics, Helsinki, Finland)

Eija Vinnari

(Tampere University, Tampere, Finland)

Purpose

The purpose of this paper is to enrich extant understanding of the role of both agency and context in the uptake of sustainability assurance. To this end, the authors examine auditors' attempts to promote sustainability assurance and establish it as a practice requiring the professional involvement of auditors.

Design/methodology/approach

Applying institutional work (Lawrence and Suddaby, 2006) and institutional logics (Thornton, 2002; Thornton et al., 2012) as the method theories, the authors examine interview data and a variety of documentary evidence collected in Finland, a small society characterized by social and environmental values, beliefs in functioning institutions and public trust in companies behaving responsibly.

Findings

With this study, the authors make two main contributions to extant literature. First, the authors illustrate the limits that society-level logics related to corporate social responsibility, together with the undermining or rejected institutional work of other agents, place especially on the political and cultural work undertaken by auditors. Second, the study responds to Power's (2003) call for country-specific studies by exploring a rather unique context, Finland, where societal trust in companies is arguably stronger than in many other countries and this trust appears to affect how actors perceive the need for sustainability assurance.

Originality/value

This is one of the few accounting studies that combines institutional logics and institutional work to study the uptake of a management fashion, in this case sustainability assurance.

Keywords

Assurance
Auditing
Institutional logics
Institutional work
Sustainability

2. Employees’ identification and management control systems: a case study of modern policing

Suresh Cuganesan

(University of Sydney Business School, University of Sydney, Sydney, Australia)

Clinton Free

(University of Sydney Business School, University of Sydney, Sydney, Australia)

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Keywords

Management control systems
Enabling control
Coercive control

3. On theoretical engorgement and the myth of fair value accounting in China: a reply

Kathryn Bewley

(Ted Rogers School of Management, Ryerson University, Toronto, Canada)

Cameron Graham

(Schulich School of Business, York University, Toronto, Canada)

Songlan Peng

(Faculty of Liberal Arts and Professional Studies, York University, Toronto, Canada)

Purpose

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).

Design/methodology/approach

This article engages directly with the arguments of the criticism.

Findings

This article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.

Practical implications

This article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.

Originality/value

This article contributes to a better appreciation of qualitative accounting research.

Keywords

Fair value accounting
Accounting standards
China
Social movement theory

4.Global supply chains after COVID-19: the end of the road for neoliberal globalisation?

Clinton Free

(The University of Sydney, Sydney, Australia)

Angela Hecimovic

(The University of Sydney, Sydney, Australia)

Purpose

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The purpose of this paper is to explore the underlying drivers of the supply chain vulnerability exposed by COVID-19 and considers potential future directions for global supply.

Design/methodology/approach

This paper adopts a case study approach, reviewing the automotive manufacturing sector in Australia to illustrate how neoliberal globalisation policy settings have shifted large tracts of manufacturing from the global north to the global south.

Findings

The authors demonstrate the way that neoliberal globalisation policies, facilitated by certain accounting rhetorics and technologies, have consolidated manufacturing in China and Southeast Asia in ways that embed vulnerabilities in global supply chains. The authors present three scenarios for post-COVID-19 supply chains and the accounting techniques likely to garner stronger attention as a result of the pandemic.

Research limitations/implications

The paper illustrates how certain accounting rhetorics and technologies facilitate neoliberal globalisation, embedding supply chain vulnerability that has been exposed by COVID-19. It also suggests how supply chain accounting may develop more robust supply chains in a post-COVID-19 world and sets out an agenda for future research in this area.

Practical implications

A number of practical supply chain accounting and planning technologies are suggested to facilitate more robust supply chains.

Originality/value

This paper draws attention to the neoliberal globalisation policies that have shaped global supply chains as well as how COVID-19, in concert with other geopolitical trajectories, may represent a watershed moment for global supply chains.

Keywords

Neoliberal globalisation
COVID-19
Global supply chains
Supply chain accounting
Australian automotive sector

5.Accounting's role in resisting wage theft: a labour process theory analysis

Da Yang

(Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)

John Dumay

(Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia) (Management, University of Bologna, Bologna, Italy)

Dale Tweedie

(Accounting and Corporate Governance, Macquarie University, Sydney, Australia)

Purpose

In 2015, one university student in KC – a small town in regional Australia – unknowingly launched a resistance movement and national debate on modern wage theft. We apply labour process theory to analyse accounting's role in this case.

Design/methodology/approach

We study multiple instances of wage theft in one Australian town. This case site reveals how wage theft can emerge in a developed economy with well-established legal and institutional constraints. We use Thompson's “core” labour process theory to analyse accounting's role via two interrelated dialectics: (1) structure and agency and, (2) control and resistance.

Findings

Accounting was “weaponised” by both sides of the controversy: as a tool of employer control and as a vehicle for student resistance. Digital technologies enabled employee resistance to form unconsciously and organically. Proponents mobilised informally, with information and accounting the ammunition.

Social implications

Wage theft affects industrialised as well as developing economies, especially “precarious” workers. We show how accounting can conceal exploitation, but also how – with the right support – accounting can help vulnerable workers enforce their rights and entitlements.

Originality/value

The paper uncovers novel dynamics of exploitation and resistance at work under contemporary economic and technological conditions. Labour process theory can provide a more dialectical perspective on accounting's role in these dynamics, including the emancipatory potential of informal and opportunistic counter-accounts.

Keywords

Counter-accounts
Labour process theory
Dialectics
Precarious work
Wage theft

6.Dialogical and situated accountability to the public. The reporting of nuclear incidents

Marie Kerveillant

(ESSEC Business School, Paris, France)

Philippe Lorino

(ESSEC Business School, Paris, France)

Purpose

The paper aims to investigate how far the pragmatist concept of inquiry (Dewey, 1916, 1938) makes it possible to develop a processual and relational approach to accountability, moving the focus away from a representational conception of truth and subjectivist/individualist views on meaning-making, toward collective exploration and understanding of an issue by stakeholders with the aim of transforming social practices. The paper studies an accountability process in action, namely nuclear incident reporting, and its role in the construction of a community of inquiry investigating nuclear safety.

Design/methodology/approach

This research opts for a case study methodology including 36 in-depth interviews, field observation and document analyses. The data are drawn from a three-year field study of a “Local Information Commission”, a body set up to represent the public living near a nuclear site.

Findings

The object of accountability needs to be constructed through a joint exploratory inquiry by accountors and accountees into reports of incidents as originally presented, to advance their understanding and capacity for action.

Research limitations/implications

It will be important to test this processual and relational approach to accountability in other types of situation, involving different governance issues than nuclear safety.

Practical implications

To turn theoretical stakeholders such as the public into real stakeholders (e.g. in the studied case, active participants in safety inquiries), specific social and managerial conditions must be fulfilled (concerning time, resources, commitment to open, taboo-free dialogue and legitimacy).

Originality/value

The paper argues that Dewey's concept of inquiry makes a valuable contribution to the processual and dialogical view of accountability.

Keywords

Accountability
Stakeholder engagement
Pragmatism
Inquiry
Risk governance

7.International comparability and translation: how is the concept of equivalence used and understood in accounting research?

Jenni Laaksonen

(Faculty of Management and Business, Tampere University, Tampere, Finland)

Purpose

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

Design/methodology/approach

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

Findings

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Originality/value

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

Keywords

Equivalence
Translation
International comparability
Financial accounting

8.Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory

Md. Hafij Ullah

(Department of Economics, Finance and Accounting, Coventry University, Coventry, UK)

James Hazelton

(Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia)

Peter F Nelson

(Department of Earth and Environmental Sciences, Macquarie University, Sydney, Australia)

Purpose

This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury reporting via the Australian National Pollutant Inventory (NPI), which underpins Australia's reporting under the Minamata Convention, a global agreement to reduce mercury pollution.

Design/methodology/approach

The qualitative characteristics of accounting information are used as a theoretical frame to analyse ten interviews with thirteen interviewees as well as 54 submissions to the 2018 governmental enquiry into the NPI.

Findings

While Australian mercury accounting using the NPI is likely sufficient to meet the expected Minamata reporting requirements (especially in comparison to developing countries), we find significant limitations in relation to comparability, accuracy, timeliness and completeness. These limitations primarily relate to government (as opposed to industry) deficiencies, caused by insufficient funding. The findings suggest that multiple factors are required to realise the potential of pollutant databases for corporate accountability, including appropriate rules, ideological commitment and resourcing

Practical implications

The provision of additional funding would enable the NPI to be considerably improved (for mercury as well as other pollutants), particularly in relation to the measurement and reporting of emissions from diffuse sources.

Originality/value

Whilst there have been prior reviews of the NPI, none have focused on mercury, whilst conversely prior studies which have discussed mercury information have not focused on the NPI. In addition, no prior NPI studies have utilised interviews nor have engaged directly with NPI regulators. There has been little prior engagement with pollutant databases in social and environmental accounting (SEA) research.

Keywords

Mercury
National Pollutant Inventory
Databases
Mandatory reporting

9.Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House

Michele Bigoni

(Kent Business School, University of Kent, Canterbury, UK)

Warwick Funnell

(Kent Business School, University of Kent, Canterbury, UK)

Enrico Deidda Gagliardo

(Dipartimento di Economia e Management, Università degli Studi di Ferrara, Ferrara, Italy)

Mariarita Pierotti

(Dipartimento di Scienze Economico-Aziendali e Diritto per l'Economia, Università degli Studi di Milano-Bicocca, Milano, Italy)

Purpose

The study focusses on the complex interaction between ideological beliefs, culture and accounting by identifying during Benito Mussolini's time in power the contributions of accounting to the Italian Fascist repertoire of power in the cultural domain. It emphasises the importance of accounting in making the Alla Scala Opera House in Milan a vital institution in the creation of a Fascist national culture and identity which was meant to define the Fascist “Ethical State”.

Design/methodology/approach

The study adopts the Foucauldian concept of discourse in analysing the accounting practices of the Alla Scala Opera House.

Findings

Financial statements and related commentaries prepared by the Alla Scala Opera House were not primarily for ensuring good management and the minimisation of public funding in contrast to the practices and expectations of accounting in liberal States. Instead, the dominant Fascist discourse shaped the content and use of accounting and ensured that accounting practices could be a means to construct the Opera House as a “moral individual” that was to serve wider national interests consistent with the priorities of the Fascist Ethical State.

Research limitations/implications

The study identifies how accounting can be mobilised for ideological purposes in different ways which are not limited to supporting discourses inspired by logics of efficiency and profit. The paper also draws attention to the contributions of accounting discourses in shaping the identity of an organisation consistent with the priorities of those who hold the supreme authority in a society.

Social implications

The analysis of how the Fascist State sought to reinforce its power by making cultural institutions a critical part of this process provides the means to understand and unmask the taken-for-granted way in which discourses are created to promote power relations and related interests such as in the rise of far-right movements, most especially in weaker and more vulnerable countries at present.

Originality/value

Unlike most of the work on the relationship between culture and accounting which has emphasised liberal States, this study considers a non-liberal State and documents a use of accounting in the cultural domain which was not limited to promoting efficiency consistent with the priorities now recognised more recently of the New Public Management. It presents a micro-perspective on accounting as an ideological discourse by investigating the role of accounting in the exploitation of a cultural institution for political purposes.

Keywords

Accounting
Ethical state
Discourse
Culture
State

10.Methodological Insights Jumping through hoops: publishing interview-based management accounting research

Basil P. Tucker

(UniSA Business, University of South Australia, Adelaide, Australia)

Purpose

This reflection is aimed primarily at doctoral students, early career researchers and more experienced accounting researchers seeking to undertake interview-based academic accounting research. It is specifically designed to identify and confront some common obstacles to publishing interview-based management accounting research.

Design/methodology/approach

This reflection is autoethnographic in the sense that it is based primarily on my publication experience, observations and reflections as an author/co-author and also as a reviewer and editor/editorial board member in submitting, reviewing and evaluating interview-based management accounting research. It therefore adopts a form of participant observation in approach in which the author seeks to provide to readers a sense of “being there” insofar as addressing the barriers to publishing interview-based management accounting research.

Findings

Whilst the insights that interview-based accounting research can offer are well established, there remain practical obstacles in publishing this form of research. These obstacles – portrayed in this paper as “hoops” through which authors must jump – largely reduce to challenges in convincing the reader of the credibility and authenticity of their approach and demonstrating the trustworthiness and dependability of the findings and conclusions reached.

Research limitations/implications

The academic and practical issues raised in this commentary will assist emerging scholars in anticipating and dealing with the challenges they face in submitting these types of studies to academic accounting journals.

Originality/value

This paper is a critical analysis and reflection of the process of publishing interview-based accounting research. Rather than attempting to replicate the many excellent commentaries on this topic, it is designed to be of practical use to emerging scholars in the design, delivery and presentation of qualitative interview-based accounting research with a particular aim of navigating the submission and review process.

Keywords

Academic research
Management accounting research
Qualitative research
Interview-based research
Publishing
Academic publications

会计前沿跟踪栏目

期刊跟踪：张宁浙江财经大学

编辑助理：石庚岩信阳师范学院

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