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1.
Frederick Lindahl 《Journal of East-West Business》2018,24(1):24-49
Research Question/Issue: This study, in the taxonomy of Schiehll and Martins (2016), examines cross-national corporate governance, within their “legal” category. It rests on the understanding that to fully grasp corporate governance it is essential to understand the embedded institutions. The research question is: Does an increase in legal quality cause an associated increase in the quality of corporate governance in the form of financial reports to investors? If so, this supports the fundamental importance of legal systems to earnings quality. Reliable evidence on whether there is an association between legal quality and financial reporting quality would be an empirical association showing that where legal quality is higher, earnings quality is also higher, and conversely.Research Findings/Insights: The results show clearly that in 2005 and 2010, when adequate data are available for testing, earnings quality is poor: far more companies show small gains than small losses. A great deal of managerial discretion is exercised in arriving at accounting figures, since many amounts depend on forecasts of future events. A significant number of firms use that latitude to show positive earnings. As to patterns of earnings management among three clusters of countries, the small number of firms generally precludes strong statistically supported evidence of management within the clusters. Nevertheless, the whole is the sum of the parts, and the parts (clusters) indicate the clusters most responsible for the overall result. There is little evidence of small gains exceeding small losses in the Baltics, greater differences in the Visegrád countries, and big differences in southern Europe.Theoretical/Academic Implications: Based on both (a) the historical background of legal systems and (b) attitudes concerning legal quality measured at the same time as the earnings measures, the accounting results are consistent with the prediction of a strong legal culture driving effective corporate governance.Practitioner/Policy Implications: The results show that eastern firms, on aggregate, have yet to reach the level of their western counterparts. However, the differences do not seem highly significant, and indicate that convergence is close in this area. This, in turn, should guide and encourage legislators in their work. 相似文献
2.
In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism. 相似文献
3.
《The British Accounting Review》2020,52(4):100919
This paper reports on a field study of how a range of inter-institutional and inter-organisational forces shape the evolving rhetoric and practice of multiple accountabilities in public services. Drawing on the institutional logics perspective, we carried out a qualitative field study in the Australian Commonwealth Public Service involving semi-structured interviews, two focus group discussions, and the examination of internal accounting, management reports, and government archival records. The findings suggest that emphasis on conventional instrumental mechanisms and reporting tools, such as budgeting and accrual-based reporting, support managerial (instrumental) accountability through compliance logics. We conclude that an emphasis on public (relational) accountability through public dialogue is central to the public sector accountability debate, and that more attention needs to be paid to the question of how to balance the dual logics (instrumental and relational) in public services. The findings provide practical insights for public sector managers, policymakers and governments responsible for designing and implementing reforms, accounting tools, and accountability practices. 相似文献
4.
《The British Accounting Review》2020,52(5):100829
This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum. 相似文献
5.
《The British Accounting Review》2020,52(2):100862
It is claimed that the re-engineering and automation of routine work should free accountants to adopt broader, so-called ‘value-adding’ roles as partners to business decision-makers. The ‘new world of work’, involving new process-based methods, single instance ERP systems and the wholesale relocation of professional work to lower cost areas, brings opportunities for accountants in systems design and adding value to the business. For many others, the new reality may be a more competitive and less secure working environment, with a mid-level career bottleneck reflecting a polarisation between the upper and lower layers of the finance function.Based upon Schein's theory of career anchors and using exploratory sequential mixed methods, we consider the impact on the career perceptions of individual accountants as accounting expertise, traditionally embodied in people, is codified and embedded within end-to-end business processes in the context of a finance shared service centre. Key findings include new perceptions of careers with greater emphasis on the acquisition of general managerial competence and leadership skills, with the importance of cultivating a sense of ‘global connectedness' to maintain individual employability. Suggestions are made to update Schein's Career Orientation Inventory to better reflect the reality of accounting in the ‘new world of work'. 相似文献
6.
Reza Espahbodi Hassan Espahbodi 《Journal of Contemporary Accounting and Economics》2019,15(2):158-166
This paper examines the cumulative market reaction to the events related to deferral of internal control audit requirement under the Sarbanes-Oxley Act of 2002 and its elimination under the Dodd-Frank Act of 2010 for nonaccelerated filers (small firms). We document that small firms experienced negative cumulative abnormal returns around these events; and the differences between the cumulative abnormal returns for small firms and the two control groups (accelerated and large accelerated filers) were negative and significant at the 1% level. These results support the notion that market participants value the reliability of financial information irrespective of the firm size. Within the small firms, we find no firm characteristic significantly explains the market reaction to the events considered. That is, all small firms lost market value in reaction to the events that delayed and eliminated their internal control audit requirement. 相似文献
7.
《Business Horizons》2022,65(4):389-399
In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public accounting professionals argue that they are boundary spanners. Working at the intersection of the firm/client interface, these professionals contend that sociability is a requisite skill for routinely navigating the many interactions they have with multiple personnel at client organizations. This research aims to address this disconnect and to confront whether the public perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we assess the sociability of 176 public accounting professionals and discover that, contrary to the stereotype, male public accountants are more sociable than males in the general population. Our analysis also demonstrates that female public accountants are no more or less sociable than females in the general population. Additional analysis shows that while male public accountants are more sociable than female public accountants, this effect is attributable to differences at lower levels of the profession and that male-female differences disappear when comparing male managers and partners to female managers and partners. Given the importance of sociability in public accounting, this research offers recruiting strategies that will help to dispel the myth of the unsociable accountant and provides training tips for enhancing sociability within the ranks. 相似文献
8.
Accounting historians have provided several accounts of monastic life and accounting's role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbey's properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space. 相似文献
9.
海洋捕捞渔业资源对我国的海洋经济发展、食品生产与居民就业具有重大意义,其资产负债表的编制有助于摸清家底,实现渔业资源的可持续利用。本研究系统梳理了相关研究成果,从会计假设、会计要素、编制步骤三个方面阐述了海洋捕捞渔业资源资产负债表的编制思路,结合生态补偿探讨了海洋捕捞渔业资源负债,将其划分为应付海洋捕捞渔业资源补偿、应付海洋生态环境补偿与其他应付生态补偿三个一级账户,为界定自然资源负债提供了一种新思路。在此基础上,文章结合我国国情,初步设计了海洋捕捞渔业资产表、负债表等样表,尝试构建海洋捕捞渔业资源资产负债表的技术框架,以期推动海洋捕捞渔业资产负债表编制技术的发展与成熟。 相似文献
10.
Jing Wang Vangelis Tsiligiris Robert Hartley 《Accounting Education: An International Journal》2019,28(3):221-238
This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners. 相似文献