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1.
Fabio Caputo Simone Pizzi Lorenzo Ligorio Rossella Leopizzi 《Business Strategy and the Environment》2021,30(8):3470-3484
This research aims to contribute to the scientific debate about the lack of interlinkages between mandatory non-financial reporting and sustainable business models. For our purposes, a counter-accounting analysis was conducted on the non-financial reports of a sample of 145 Italian firms interested by the Directive 2014/95/EU effects. Specifically, the study adopts an empirical approach to evaluate environmental information transparency, which represents one of the main critical issues concerning the non-financial declarations prepared by European Italian Public Interest Entities (PIEs) to comply with Directive 2014/95/EU. The results highlight that corporate governance and report characteristics affect environmental transparency. Furthermore, the results confirm the overall attitude to avoid the disclosure of unfavourable or unavailable environmental information through impression management strategies. Finally, the analysis underlines the opportunities for policymakers to rethink mandatory non-financial reporting to sustain the ecological transition of European PIEs. 相似文献
2.
《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
3.
Directors’ personal attributes have significant impacts on governance effectiveness. We study whether directors’ accounting expertise affects corporate financial policy and investigate dividend in specific. We construct a dataset of audit committee directors’ accounting expertise for Standard & Poor 500 firms from 2005 to 2012. We first verify directors’ monitoring roles by showing that firms with accounting expert sitting on their audit committees demonstrate stronger accounting conservatism. In our main tests, we find that these firms maintain lower dividend payment level, which are less sensitive to earnings volatility. This suggests directors’ advisory roles in financial policy. We further show that our accounting expertise cannot be subsumed by management ability. In additional test, we further examine the baseline results conditional on analyst forecast error. Our findings highlight the importance of directors’ professional expertise in fulfilling their governance roles. 相似文献
4.
This study offers foundational insights into the ways in which perceptions of different interview media—principally, face‐to‐face, telephone and videoconferencing channels of communication—may influence researcher choices and practices. Informed by the reflections of 23 senior accounting researchers, our evidence identifies a duality of practices in the usage of different interviewing media, influenced primarily through the role played by experience, which informs perceptions upon which practices are based. We discuss this duality of practices in terms of information richness theory and channel expansion theory and offer further insights into the factors that influence and shape researchers’ perceptions of the contextual suitability of particular media available to interview‐based accounting research. 相似文献
5.
6.
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
7.
Xin Liu 《Journal of Education for Business》2018,93(6):267-275
The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The author finds that participation in ethics education is positively related to students’ professional skepticism, whereas participation in auditing education is not related to accounting students’ professional skepticism. The author also finds that accounting and nonaccounting business students exhibit no significant difference in their scores of professional skepticism. 相似文献
8.
Rasmus Kær Jørgensen Christian Igel 《International Journal of Intelligent Systems in Accounting, Finance & Management》2021,28(3):159-172
An important initial step in accounting is mapping financial transfers to the corresponding accounts. We devised machine-learning-based systems that automate this process. They use word embeddings with character-level features to process transaction texts. When considering 473 companies independently, our approach achieved an average top-1 accuracy of 80.50%, outperforming baselines that exclude the transaction texts or rely on a lexical bag-of-words text representation. We extended the approach to generalizes across companies and even across different corporate sectors. After standardization of the account structures and careful feature engineering, a single classifier trained on 44 companies from 28 sectors achieved a test accuracy of more than 80%. When trained on 43 companies and tested on the remaining one, the system achieved an average performance of 64.62%. This rate increased to nearly 70% when considering only the largest sector. 相似文献
9.
李寅杰 《中小企业管理与科技》2021,(3)
财务会计原则中的重要性原则是属于西方财务会计的一条重要原则。对于重要性原则的正确认识和运用,能够使财务会计工作中核算费用大大降低,同时使财务会计工作数据信息更加准确,对于财务会计人员来讲是非常有利的一项原则。因此,论文就现如今财务会计性原则中的重要性原则作深入论述。 相似文献
10.
Shakirat Babatunde 《Journal of Promotion Management》2019,25(5):700-721
This study aims to investigate the effect of the implementation of International Public Sector Accounting Standards (IPSASs) on corruption. This study utilizes a primary data approach based on survey design. The study uses a sample of 255 accountants and auditors in the Nigerian public sector. Multivariate regression analysis r is performed on data gathered from the field of study. The study finds that the implementation of IPSASs significantly affects transparency and accountability favorably at .05 level of significance. The analysis of the result based on the doctrine of Oli–eclectic paradigm, agency and culture theories indicates that improved transparency and accountability in the public sector will enhance relationship marketing. 相似文献