顶刊推送《Accounting,Organizations and Society》2021-95
《Contemporary Accounting Research》2021-38-4
《China Journal of Accounting Research》2021-14-4
《China Accounting and Finance Review 》2021-23-4
《Journal of Accounting Research》2021-59-4-
《Journal of Financial Economics》2022-143-1
《Strategic Management Journal 》2022-43-1
《Journal of Business Ethics》 2021-174-4
Accounting, Organizations & Society is a leading international
interdisciplinary journal concerned with the relationships among
accounting and human behaviour, organizational and institutional
structures and processes, and the wider socio-political environment of
the enterprise. It aims to challenge and extend our understanding of
the roles of accounting and related emergent and calculative practices
in the construction of economic and societal actors, and their modes of
economic organizing, including ways in which such practices influence
and are influenced by the development of market and other
infrastructures.
We aim to publish high quality work which draws upon diverse
methodologies and theoretical developments from across the social
sciences, and which illuminates the development, processes and effects
of accounting within its organizational, political, historical and
social contexts. AOS particularly wishes to attract innovative work
which analyses accounting phenomena to advance theory development in,
for example, the psychological, social psychological, organizational,
sociological and human sciences.
The journal's unique focus covers, but is not limited to, such topics as:
• The roles of accounting in organizations and society;
• The contribution of accounting practices to the emergence, maintenance
and transformation of organizational and societal institutions;
• The roles of accounting in the development of new organizational and institutional forms, both public and private;
• The relationships between accounting, auditing, accountability, ethics and social justice;
• Behavioural studies of accounting practices and the providers,
verifiers, and users of accounting information, including cognitive
aspects of accounting, judgment and decision-making processes, and the
behavioural aspects of planning, control and valuation processes;
• Organizational process studies of the design, implementation and use
of accounting, information and management control systems;
• Accounting for human actors, and the impact of accounting technologies upon human subjectivities and evaluations;
• The roles of accounting in shaping the design, operation and delivery
of public service providers, not-for-profit entities, government bodies,
as well as local, national and transnational governmental
organizations;
• Social, organizational, political, and psychological studies of the
standard-setting process, and the effects of accounting regulations and
rules;
• The roles and practices of audit, auditors and accounting firms in the
construction and understanding of organizational and societal
valuations;
• Accounting for sustainability and the environment, including studies of environmental and social reporting;
• Historical studies of the emergence, transformation and impact of
accounting calculations, practices, and representations, including the
development and the changing roles of accounting theories, techniques,
individual and teams of practitioners and their firms, professional
associations, and regulators.
Accounting, Organizations and Society
Volume 95
(November 2021)
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Catalog
[1].Tax-motivated profit shifting in big 4 networks: Evidence from Europe
Anastas iosElemesa, Bradley Blaylockb, Crawford Spencec
[2].Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm
Hervé Kohlera,Christine Pochetb,Yves Gendronc
[3].Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency
Lars Frimansona Janina Hornbacha,Frank G.H.Hartmannb
[4].Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis
Sue Ravenscrofta,Paul F.Williamsb
Abstracts
1.Tax-motivated profit shifting in big 4 networks: Evidence from Europe
Anastasios Elemes
ESSEC Business School, France
Bradley Blaylock
Price College of Business, University of Oklahoma, United States
Crawford Spence
King's Business School, King's College London, United Kingdom
Abstract:Accounting research on tax has primarily focused on documenting the income shifting strategies of multinational corporations. However, no studies, as far as we are aware, have hitherto explored how large accountancy firms manage their own tax affairs despite being huge economic entities in their own right. Using a unique private firm dataset of Big 4 affiliated firms from 30 European countries we examine whether the Big 4 shift income among their separate legal entities. Despite apparent disincentives to doing so, we find archival evidence consistent with tax-motivated income shifting. Difference-in-difference specifications around the incorporation of Deloitte EMEA in the U.K. and PwC Europe in Germany provide further evidence consistent with income shifting increasing among Deloitte and PwC affiliates subsequent to the incorporation of their respective regional coordinating entities. In cross-sectional analyses we find evidence consistent with incentives to engage in outbound income shifting being weaker for unprofitable affiliates. We also provide evidence consistent with the Big 4 engaging in income shifting only in countries with favourable tax conditions/weak tax enforcement. Finally, we find evidence in line with debt allocation and intangible asset placement being important channels through which the Big 4 achieve their income shifting objectives. Our study contributes to the literature by being the first to open the black box of the Big 4's own tax planning practices.
Keywords:Big 4 affiliated firms,Income shifting,Tax avoidance,Global firms,Cross-border coordination
2.Networks of interpretation:
An ethnography of the quest for IFRS consistency in a global accounting firm
Hervé Kohlera
Université de la Polynésie Française Campus d'Outumaoro Punaauia B.P. 6570 - 98702 Faa'a - Tahiti French Polynesia
Christine Pochetb
Sorbonne Graduate Business School 8 Bis Rue de La Croix Jarry 75644 Paris Cedex 13 France
Yves Gendronc
Faculté des Sciences de L'administration 2325, Rue de La Terrasse Local 2636 UniversitéLaval Québec City (Québec)
G1V 0A6 Canada
Abstract:Because of their complexity and principle-based nature, the creation of International Financial Reporting Standards (IFRS) engendered significant uncertainty that modified the order of things within large accounting firms. This motivated them to establish Professional Practice Function (PPF) units to try to ensure a credible degree of consistency in applying IFRS across a wide range of financial reports at the international level. We study backstage dynamics surrounding a PPF national unit in one of the Big Four firms. We focus on the rise of the PPF as an expert-based control device within the firm, and the role PPF members play as knowledge brokers to interpret IFRS. Our investigation is carried out through ethnographic fieldwork supplemented by interviews with PPF members and field auditors. The analysis brings forward some of the organizational dynamics surrounding PPF members' efforts to establish their credibility as intermediaries both hierarchically, between administrative partners and field auditors, and epistemically, between the unifying logic of IFRS and auditees' financial reporting specifics. Ultimately, our analysis points to the role of the PPF as a gatekeeping or internal control device that mediates between different pools of knowledge to monitor the firm's reputation risk against IFRS implementation challenges. From a legal perspective, our ethnography documents how accounting “law” is made at the firm level and how PPF members strive for consistency – in spite of significant epistemological and organizational challenges. Our ethnography also shows that complex IFRS interpretation issues are not resolved through one person's judgment; instead, the firm's structure surrounding the PPF allows for the constitution of inter-individual judgment that transcends national, sectoral, and (sometimes) organizational boundaries. Finally, we see one important contribution of our work as helping reveal the limits of large conceptual categories such as “auditors”, which tend to downplay the dynamics of convoluted practice relationships.
Keywords:Bigfour, Expertise,IFRS implementation, Professional service firm, Audit firm, Quality control, Structure-judgment.
3.Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency
Lars Frimansona Janina Hornbacha
Uppsala University, Department of Business Studies, P.O. Box 513, SE-751 20, Uppsala, Sweden
Frank G.H.Hartmannb
Radboud University, Institute for Management Research, Heyendaalseweg 141, 6525 AJ, Nijmegen, the Netherlands
Abstract:Accounting studies document that performance evaluations may cause evaluatees to experience job-related stress and suggest there is a positive relationship between the frequency of such evaluations and stress. In this paper we aim to modify this suggestion. Since performance evaluations also involve a periodic discharge of accountability for evaluatees, we expect that low evaluation frequency may cause stress as well. Drawing on the neurobiological literature on allostatic load, we argue that the prolonged anticipatory threat of being held accountable adds to stress buildup over time. Such buildup is often not consciously experienced but shows in hormonal patterns that are associated with delayed job-related dysfunctions such as burnout. We conducted a one-year field experiment, in which we observed enhanced stress-hormone levels (cortisol and thyrotropin) in participants assigned to a 12-week performance evaluation cycle compared to participants remaining in a 6-week cycle. We found no corresponding difference between conditions on self-reported mental fatigue. This confirms our expectation and suggests that adopting a neurobiological view of job-related stress provides a complementary account of the effect of performance evaluation on both immediately experienced and delayed manifestations of job-related.
Keywords:Performance evaluation, Accountability, Stress, Neurobiology
4.Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis
Sue Ravenscrofta
Department of Accounting, Iowa State University, 2330 Gerdin Building, Ames, IA, 50011-1350, USA
Paul F.Williamsb
Department of Accounting, North Carolina State University, Box 8113, Raleigh, NC, 27695, USA
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