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Showing papers in "Accounting, Auditing & Accountability Journal in 2007"


Journal ArticleDOI
TL;DR: In this paper, an action research approach involving the observation of corporate meetings, the provision of feedback on those meetings by the researchers and review of internet and hard copy sustainability reporting was used to contribute to the understanding of corporate processes for developing a sustainability report.
Abstract: Purpose – The purpose of this study is to contribute to the understanding of corporate processes for developing a sustainability report, the hurdles faced by organisations and the way in which organisational change towards improved accountability occurs and can lead to changes in sustainability performance. Design/methodology/approach – This research involves engagement through an action research approach involving the observation of corporate meetings, the provision of feedback on those meetings by the researchers and review of internet and hard copy sustainability reporting. Findings – The study identified a number of impediments to the development of a sustainability reporting framework and its integration into planning and decision making, as well as forces for change. These were analysed using the organisational literature, particularly Kurt Lewin's integrated model of planned change. Differences were observed between the state‐owned organisation and prior studies of shareholder owned companies in their motivations for achieving sustainability and greater accountability. Practical implications – From the organisation's perspective, the study provided immediate feedback which enhanced reporting practices and the incorporation of sustainability issues into decision making. The study has the potential to improve practice in other organisations through the identification of impediments to and forces for change not considered in prior theorising. Originality/value – The action research approach contributes to knowledge and theorising in a way which could not have been achieved through interviews alone. It assisted change within the organisation in: adopting a sustainability reporting framework; integrating sustainability issues into planning and decision making; and, further embedding sustainability and accountability values. The findings in the state owned organisation contrast recent findings for shareholder‐owned companies.

485 citations


Journal ArticleDOI
TL;DR: In this paper, a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors was conducted to examine the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh.
Abstract: Purpose – This paper seeks to respond to recent calls for more engagement-based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach – The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors. Findings – Key findings are that the main motivation behind current reporting practice lies in a desire on the part of corporate management to manage powerful stakeholder groups, whilst perceived pressure from external forces, notably parent companies' instructions and demands from international buyers, is driving the process forward. In the latter context it appears that adoption of international social accounting standards and codes is likely to become more prevalent in the future. Reservations are expressed as to whether such a passive compliance strategy is likely to achieve much in the way of real changes in corporate behaviour, particularly when Western developed standards and codes are imposed without consideration of local cultural, economic and social factors. Indeed, such imposition could be regarded as little more than an example of the erection of non-tariff trade barriers rather than representing any meaningful move towards empowering indigenous stakeholder groups. Originality/value – The paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement-based published studies.

458 citations


Journal ArticleDOI
TL;DR: In this paper, the authors examined what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States, and found that factors such as company emphasis on stakeholder management, relevance of intangible asset, and market complexity affect both the volume as well as the quality of voluntary disclosures.
Abstract: Purpose – The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States.Design/methodology/approach – Information provided in the management discussion and analysis section of the annual reports of 72 companies was content analyzed to determine the volume and the quality of voluntary disclosures.Findings – Results show that in addition to investors' information needs, factors such as company emphasis on stakeholder management, relevance of intangible asset, and market complexity affect both the volume as well as the quality of voluntary disclosures.Research limitations/implications – The study is based on the voluntary disclosures made in a single year, which makes this study a snapshot. The size of the sample used in this study is relatively small. Future research aimed at examining country differences in voluntary disclosures made by companies needs to examine the business context...

394 citations


Journal ArticleDOI
TL;DR: In this article, the authors present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance.
Abstract: Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the contributions in this special issue.Design/methodology/approach – The paper provides an analysis and critique of the extent of engagement research in the field of sustainability accounting and accountability. It draws on the fields of management, management accounting and critical accounting to present a case for further research engagement with sustainability accounting and accountability practice.Findings – The paper finds that the extant literature in the field of sustainability accounting and reporting, in contrast to the fields of management accounting and management, has largely ignored practice within organisations. The lack of “engaging research” is found to be due to concerns about increasing the breadth of...

369 citations


Journal ArticleDOI
TL;DR: In this paper, a dialogic approach is introduced to derive principles to inform on-the-ground engagement in social and environmental accounting, which encourages the development of dialogic forms of accountability, more authentic engagements, and is more likely to contribute to sustainable social change.
Abstract: Purpose – The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground” engagements. Applying dialogic thinking to social and environmental accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to contribute to sustainable social and environmental change.Design/methodology/approach – Contains a synthesis of literature from within and beyond social and environmental accounting to shed light on the issues addressed by the special issue.Findings – Research engagements in social and environmental accounting need not be taken in a haphazard manner uninformed by theory. In particular, the “learning turn” in social sciences has generated a large body of theorizing (informed by concrete engagement activities) that can be used to sha...

314 citations


Journal ArticleDOI
TL;DR: In this article, the authors examine whether and in what way, managers perceive that the level and shape of intellectual capital within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management.
Abstract: Purpose – The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management. It also explores whether such firms are better able to respond to unanticipated economic and market changes and achieve relatively higher performance within their sector.Design/methodology/approach – The paper is based on the results of a study conducted in Malaysia through a questionnaire survey in 119 large companies with varying levels of IC and selected interviews with both accounting and non‐accounting executives in a subset of them.Findings – The findings in the paper suggest some evolution in management accounting practices for firms investing heavily in IC. The findings are discussed and further explored through interviews in some of the firms analysed.Research limitations/implications – The limita...

236 citations


Journal ArticleDOI
TL;DR: This article explored the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, considered the implications that this may have for the function that SER serves, finding that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case.
Abstract: Purpose – The purpose of this paper is to explore the construction/reproduction of capitalist discourse through social and environmental reporting (SER) and, from this, to consider the implications that this may have for the function that SER serves.Design/methodology/approach – The paper employs the discourse theory of Laclau and Mouffe to frame SER as a hegemonic practice. Laclau and Mouffe's discourse theory is also used as a lens by which to interpret the findings of an empirical study exploring managerial perceptions of SER motivations and organisational‐socio‐environmental interactions.Findings – The paper finds that both SER and corporate social responsibility (CSR) are driven by numerous motivations, although these motivations essentially form part of a business case. In turn, the necessity of this business case appears to shape and constrain the ideologies that underpin and are communicated through SER.Research limitations/implications – The debate within the SER literature around which set of mo...

227 citations


Journal ArticleDOI
TL;DR: In this paper, the authors investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external auditors.
Abstract: Purpose – This paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external auditors.Design/methodology/approach – A case study approach is employed, based on direct engagement with participants in AC activities, including the AC chair, external auditors, internal auditors, and senior management.Findings – The authors find that informal networks between AC participants condition the impact of the AC and that the most significant effects of the AC on governance outcomes occur outside the formal structures and processes. An AC has pervasive behavioural effects within the organization and may be used as a threat, an ally and an arbiter in bringing solutions to issues and conflicts. ACs are used in organizational politics, communication processes and power plays and also affect interpretations of ev...

219 citations


Journal ArticleDOI
TL;DR: In this paper, the evolving nature of the accountability relationship between a group of Irish non-governmental development organisations and their primary governmental funder is examined in the context of a unique funder-led initiative to instil a broad social accountability focus among NGDOs while reorienting the NGDOfunder accountability dynamic towards a partnership-based approach.
Abstract: Purpose – The purpose of this paper is to analyse the evolving nature of the accountability relationship between a group of Irish non‐governmental development organisations (NGDOs) and their primary governmental funder.Design/methodology/approach – The examination is undertaken in the context of a unique funder‐led initiative to instil a broad social accountability focus among NGDOs while re‐orienting the NGDO‐funder accountability dynamic towards a partnership‐based approach – whereby the accountability entity would effectively be a supra‐organisation comprising the funder and the NGDOs. The empirical content of the paper is derived from a series of in‐depth interviews with senior individuals working within the Irish NGDO sector, along with a comprehensive analysis of documentary sources.Findings – The partnership rhetoric central to promoting the enhanced focus on social accountability across the “virtual” accountability supra‐organisation has not been transformed into reality, and the NGDO‐funder accou...

199 citations


Journal ArticleDOI
TL;DR: In this paper, the authors examine the role of public sector accounting in implementing neoliberal reforms in the UK and New Zealand and find that in both countries, accrual accounting, as developed, also provides a means to reduce the government's role to that of procurer of services and enforcer of rules set by others.
Abstract: Purpose – The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms.Design/methodology/approach – The proposition that the adoption and development of accrual accounting in the public sector is a technical development intended to improve transparency and accountability is investigated. The paper compares the development and use of accrual accounting in public sector financial management reforms in the UK and New Zealand.Findings – The findings in this paper suggest that in both countries, accrual accounting, as developed, also provides a means to reduce the government's role to that of procurer of services and enforcer of rules set by others, thus advancing a controversial privatisation and trade liberalisation agenda which is consistent with neo‐liberal principles.Research limitations/implications – The paper shows that in contrast to more usual claims about the need for accrual accounting to provide a “read across between the sectors” or that public ...

164 citations


Journal ArticleDOI
TL;DR: In this article, the authors explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance by engaging with organisations through field research, by analyzing the aspects of the European Community's Eco Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance.
Abstract: Purpose – The purpose of this paper is to explore the interplay between strategy, environmental management systems and environmental accounting, and their role in improving environmental performance.Design/methodology/approach – By engaging with organisations through field research, this paper analyses the aspects of the European Community's Eco‐Management and Audit Scheme (EMAS), an environmental management system (EMS), that act as catalysts for change through the development of intangible assets that improve environmental performance. Evidence is collected from semi‐structured interviews with environmental managers and management accountants from ten Spanish EMAS registered sites.Findings – The embedding mechanisms of EMAS are considered. From the analysis, six valuable intangible assets for improving environmental performance were identified: awareness of employees; environmental knowledge, skills and expertise of employees; the commitment of managers; cross‐functional coordination; the integration of...

Journal ArticleDOI
TL;DR: In this paper, the authors examined risk disclosures by UK companies within their annual reports and found that the mean Flesch reading ease ratings for the sample companies are all below 50 indicating that the level of readability of the risk disclosures is difficult or very difficult.
Abstract: Purpose – The purpose of this paper is to examine risk disclosures by UK companies within their annual reports. Tests are performed to measure the level of the readability of the risk disclosures and to assess whether directors are deliberately obscuring bad risk news.Design/methodology/approach – The paper draws upon methodologies developed in prior empirical studies of annual report readability. Thus it uses the Flesch Reading Ease formula to measure the readability of the risk disclosures and coefficients of variation are used to measure obfuscation. A content analysis approach is adopted to identify risk disclosures.Findings – The paper finds that the mean Flesch reading ease ratings for the sample companies are all below 50 indicating that the level of readability of the risk disclosures is difficult or very difficult and this supports prior research examining the readability of sample passages in annual reports. No evidence is found to suggest that directors are deliberately obfuscating or concealin...

Journal ArticleDOI
TL;DR: In this paper, the authors formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire, and offer a study of the communication of accountability by an NGO through the first detailed analysis, within accountability literature, of one photograph.
Abstract: Purpose – The purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography, La chambre claire; to offer a study of the communication of accountability by an NGO through the first detailed analysis, within accountability literature, of one photograph.Design/methodology/approach – The study establishes a conceptual framework for examining photography based on La chambre claire's contrast of rational codes (Studium) with intuitive elements (Punctum). An application of the framework is provided in considering the heterogeneity and accountability of NGOs through an examination of the Oxfam Annual Review 2003/2004 front cover photograph.Findings – The framework is enlightening: the photograph's Studium reflects the complexity of Oxfam's dual engagement in the corporate and charitable sectors, and the developed and developing worlds; its Punctum arouses sentiment and compassion.Research limitations/imp...

Journal ArticleDOI
TL;DR: In this article, the authors explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims, using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.
Abstract: Purpose – This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.Design/methodology/approach – Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.Findings – The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting produced a number of overflows and reduced the importance of broad audiences (e.g. citizens). These overflows resulted from the central agency reformers' preoccupation with cost cutting opportunities and the reporting agencies' presumption of the reformers' real purpose. In the resulting interactions, the accountability purpose ended up being mostly reduced to disclosure of traditional input and output measures and some insignificant stories designed to avoid public criticism of the accountability reform but a...

Journal ArticleDOI
Colin Dey1
TL;DR: In this article, the authors provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc and argue that the implementation of a formal system of "social bookkeeping" largely failed to achieve its intended objective to further augment the organisation's accountability relationships with its key stakeholders.
Abstract: Purpose – The purpose of this paper is to provide an account of the development and implementation of social accounting at the UK fair trade organisation Traidcraft plc.Design/methodology/approach – Using an ethnographic approach, the paper critically reflects on the role of this emerging form of accounting in an ongoing intra‐organisational struggle for meaning within Traidcraft over the management of its “fair‐trade” business.Findings – The paper argues that the implementation of a formal system of “social bookkeeping” largely failed to achieve its intended objective to further augment the organisation's accountability relationships with its key stakeholders. However, in the context of organisational change, the accounting intervention was nevertheless significant, in a quite unexpected (and possibly undesirable) way. Along with a number of other intra‐organisational factors, the intervention produced a decisive, management‐led change within the organisation towards a more commercial interpretation of i...

Journal ArticleDOI
TL;DR: In this paper, the authors empirically investigate the relationship underlying the often used adage "what gets measured gets managed" and show that it does not hold for the case of data collection.
Abstract: Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology ...

Journal ArticleDOI
TL;DR: In this paper, the authors argue that Bourdieu's work holds significant implications for academics operating in the political space relating to accountability because it informs a basis for academic intervention, and argue that this alternative requires moving away from the dominant procedural approach to practice and recognising the value of informal communication.
Abstract: Purpose – The purpose of this paper is to reflect on how the social‐theoretical work of Pierre Bourdieu (1931‐2001) could contribute to knowledge production on accountability.Design/methodology/approach – The paper draws on Bourdieu's conceptualisation of social practice in terms of a field/habitus relation, and uses this relation as a framing mechanism to explore the possibilities of accountability in corporate‐stakeholder relations.Findings – The authors argue that Bourdieu's work holds significant implications for academics operating in the political space relating to accountability because it informs a basis for academic intervention.Research limitations/implications – Included in the paper are a critique of the dominant “liberal” position on accountability and a defence of the development of a “post‐liberal” alternative.Practical implications – It is argued that this alternative requires moving away from the dominant procedural approach to practice and recognising the value of informal communication ...

Journal ArticleDOI
TL;DR: In this article, the authors examined the role and functioning of accounting within the global move to "reinvent government" and found that accounting is enlisted at an almost subconscious level, how its use can engender significant resistance and how accounting can be used to position the debate in various terms, including "profitability", "affordability" and "accountability".
Abstract: Purpose – Using the recent attempts by the Ghanaian Government to privatize its urban water services, this paper seeks to understand the role and functioning of accounting within the global move to “reinvent government.”Design/methodology/approach – Unlike the attempts made in other African countries such as Kenya and Tanzania, the case of Ghana is interesting because of the vociferousness and length of the debate that has been going on. Using Bourdieu's notion of field and capital and Foucault's idea of governmentality, and relying on a variety of archival documents and interviews with 27 key participants, the study examines the positioning of accounting practices, vocabulary and experts in this debate.Findings – The study shows how accounting is enlisted at an almost sub‐conscious level, how its use can engender significant resistance and how accounting can be used to position the debate in various terms, including “profitability” “affordability” and “accountability.”Research limitations/implications – ...

Journal ArticleDOI
TL;DR: In this article, the authors used an extensive series of interviews with audit practitioners, educators and regulators and a textual study of the content, concordances and narratives contained in two key audit methodological texts published by KPMG, one of the Big Four accounting firms.
Abstract: Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms. Design/methodology/approach – The paper uses an extensive series of interviews with audit practitioners, educators and regulators and a textual study of the content, concordances and narratives contained in two key audit methodological texts published by KPMG, one of the Big Four accounting firms. Findings – Major discursive shifts in audit methodologies are identified over the last decade, with the dominant audit discourse switching from one of “business value” to one of “audit quality”. Such shifts are analysed in terms of developments in the wider, organisational field and discursive (re)constructions of audit at the level of the audit firm. Originality/value – The identified shifts in auditing discourse are important in a number of respects. They demonstrate the significance of discursive elements of audit practice, contradicting influential prior claims that methodological discussions and developments in audit over the last decade had focused consistently on notions of “audit quality”. Methodologically, they demonstrate the importance and opportunities for knowledge development available by combining institutional, field-wide analysis with a detailed discursive study of individual interviews and texts.

Journal ArticleDOI
TL;DR: In this article, the authors analyze and critique the growing literature on record-keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work.
Abstract: Purpose – The purpose of this paper is to analyze and critique the growing literature on record-keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach – Analyzes the contributions of accounting historians in this area as well as the research conducted by Assyriologists and Egyptologists. Our analysis emphasizes the embeddeness of ancient processes of accounting and accountability in their wider contexts. Findings – A framework is proposed comprising levels and spheres of accountability. The levels of accountability consist of: hierarchical; horizontal; and self, all entailing both accounting and non-accounting elements. Furthermore, accountability is analyzed at three spheres: the individual-state, the state-individual, and the individual-individual. Originality/value – Further research in this area might examine issues such as the temporal dimension of accountability and whether more precise time measures than those reported in the extant literature were enforced in ancient economies; how the ancients dealt with differences between actual and expected measures; examination on the extent to which accountability exerted an impact on, and the role of accounting in, ordering the lives of individuals and communities; and examination of the trajectories of accounting and accountability across different historical episodes.

Journal ArticleDOI
TL;DR: In this article, the authors elaborate on Thompson's "tripartite approach" for the analysis of mass media communication, highlighting how this methodological framework can help address some of the shortcomings apparent in extant studies on accounting which purport to analyse accounting "texts".
Abstract: Purpose – The purpose of this paper is to elaborate on John B. Thompson's “tripartite approach” for the analysis of mass media communication, highlighting how this methodological framework can help address some of the shortcomings apparent in extant studies on accounting which purport to analyse accounting “texts”.Design/methodology/approach – By way of example, the paper develops a critique of an existing study in accounting that adopts a “textually‐oriented” approach to discourse analysis by Gallhofer, Haslam and Roper. This study, which is informed by Fairclough's version of critical discourse analysis (CDA), undertakes an analysis of the letters of submission of two business lobby groups regarding proposed takeovers legislation in New Zealand. A two‐stage strategy is developed: first, to review the extant literature which is critical of CDA, and second, to consider whether these criticisms apply to Gallhofer et al. Whilst acknowledging that Gallhofer et al.'s (2001) study is perhaps one of the more co...

Journal ArticleDOI
TL;DR: The AAAJ special issue on accounting as codified discourse as mentioned in this paper explores the idea of codification and locates the notion of a "codified discourse" within the broader tradition of discourse studies in management.
Abstract: Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea of codification and locate the notion of a “codified discourse” within the broader tradition of discourse studies in management.Design/methodology/approach – The approach is conceptual and discursive, and provides a theoretical framework for understanding codification and a discursive context for the accepted papers in this special issue.Findings – Theoretically, consideration of the more determinate relationship between codified discourse and practice can add to the general understanding of the discourse/practice dynamic in organisation studies. Several issues are identified that call for further empirical investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management practice in organisations requi...

Journal ArticleDOI
TL;DR: In this article, the authors apply a conception of religion that is heavily influenced by Jacques Derrida's writings on deconstruction and deconstruction to accounting, and use it to make a contribution to the ongoing debates concerning the merits of rules and principles-based accounting systems and the value of a rule-overriding requirement of fair presentation in financial reporting.
Abstract: Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule‐overriding requirement of fair presentation in financial reporting.Design/methodology/approach – The paper applies to accounting a conception of religion that is heavily influenced by Jacques Derrida's writings on religion and deconstruction. In order to clarify the nature of this religion and to facilitate appreciation of its significance for accounting it is progressively recast, in the paper, first in terms of deconstruction and then in terms of a demand for an infinite justice.Findings – At the core of the paper, religious responsibility, as a demand for justice, in accounting is explored through Derrida's analysis of the relation between justice and law, which is found to have clear application to accounting in terms of an aporetic tension between an infinite deman...

Journal ArticleDOI
TL;DR: The authors examined an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a "rational" set of planning and budgeting documents; the extent of homogeneity/heterogeneity in organizational response to seemingly similar institutional pressures; and politicians' cognition of accounting numbers.
Abstract: Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in organizational response to seemingly similar institutional pressures; and politicians' cognition of accounting numbers.Design/methodology/approach – The paper uses neo‐institutional theory to examine the planning and budgeting documents of the devolved bodies and material gathered from semi‐structured interviews.Findings – The findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting numbers present only in the last stage whereby time‐bounded targets are formulated and used to assess achievements. Because of the negotiations around the diverging interests of actors, the translation process is neither linear nor stable.Originality/value – The paper contributes to ...

Journal ArticleDOI
TL;DR: This article examined household accounting in Australia from the early nineteenth to around the mid-twentieth century and found that household accounting was an instrument for restraining female consumption, particularly during times of crises, and that accounting in Australian homes focussed on maintaining records of routine transactions as opposed to the preparation of budgets and financial statements.
Abstract: Purpose – Beyond the public world of work, the home provides an arena for examining accounting and gender in everyday life. This study aims to examine household accounting in Australia from the early nineteenth to around the mid-twentieth century. Design/methodology/approach – The study comprises two parts. The first part, as reported in this paper, presents evidence on household accounting as prescribed in the didactic literature in Australia, and evidence of actual accounting practices based on the examination of 76 sets of surviving Australian household records available in public repositories. The second part adopts a microhistorical approach involving the detailed scrutiny of 18 sets of accounting records and relevant biographical and family data on the household accountants involved. Findings – The study indicates that household accounting was an instrument for restraining female consumption, particularly during times of crises, and that accounting in Australian homes focussed on maintaining records of routine transactions as opposed to the preparation of budgets and financial statements. Household accounting in Australia was performed by women and men. The surviving records examined suggest that while areas of financial responsibility were defined by gender there was little evidence of formalised hierarchical accountability between spouses as has been found to be the case in Britain. Originality/value – The study extends knowledge of household accounting and gender. Most historical investigations on this subject draw on instructional literature. The current investigation also examines accounting practice in the home.

Journal ArticleDOI
TL;DR: In this article, the authors extended the work of Carnegie and Walker and reported the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.
Abstract: Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s. Design/methodology/approach – The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation. Findings – The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice. Originality/value – The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.

Journal ArticleDOI
TL;DR: This article provided an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW) and argued that ambiguity in discourse may reduce its ability to prescribe particular practices, allowing discourse producers greater flexibility in attempting to shape action.
Abstract: Purpose – The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW).Design/methodology/approach – The paper is a case study. Data collection techniques comprised semi‐structured interviews, in situ observation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports.Findings – Although ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previ...

Journal ArticleDOI
TL;DR: In this paper, the authors explored the use of rhetorical strategies in accounting standards to construct and persuade as to what is "good" and to silence potential criticisms and alternative proposals, by relating the opinions of lobbyists to the rhetoric used in the response.
Abstract: Purpose – This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard.Design/methodology/approach – Previous research has explored the use of rhetorical strategies in accounting standards to construct and persuade as to what is “good” and to silence potential criticisms and alternative proposals. The exploration is extended to the development of an auditing standard and is strengthened by relating the opinions of lobbyists to the rhetoric used in the response.Findings – The analysis shows that, in a situation where the standard setter's position changed significantly during the exposure of proposals to comment, rhetorical strategies in the exposure draft or standard were adapted to match the changing direction of persuasion, with silencing of potential counter‐argument evidenced in the surrounding explanatory material.Research implications/limitations – The research demonstrates that those using standards should ...

Journal ArticleDOI
TL;DR: In this article, the authors provide an analysis of the implementation and subsequent removal of mandatory audit firm rotation in Spain in the 1990s, using congressional hearings, financial newspapers and documents produced by the professional associations of auditors in Spain.
Abstract: Purpose – In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished. This study aims to provide an analysis of the implementation and subsequent removal of mandatory audit firm rotation in Spain in the 1990s.Design/methodology/approach – This takes the form of historical analysis; the evidence in the paper derives from congressional hearings, financial newspapers and documents produced by the professional associations of auditors in Spain.Findings – This paper demonstrates that at no stage was mandatory rotation of audit firms ever enforced on Spanish auditors. Further, the revision and subsequent removal of the Spanish law on mandatory audit firm rotation emerge as a rather politicized process, with no evident reference being made in the process of legislative reform to Spanish auditing experiences. The analysis also reveals that at the very time that Spa...

Journal ArticleDOI
TL;DR: In this paper, the authors explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales and investigate how the shifting objectives of the Department of Public Works and Services (DPWS) rendered its financial management and accountability systems inadequate and how new accounting technologies introduced to anchor reform process clashed with bureaucratic procedures to create a very challenging context for the organization's management.
Abstract: Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales.Design/methodology/approach – Drawing on two complementary organizational change models, the paper investigates how the shifting objectives of the Department of Public Works and Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies introduced to anchor the reform process clashed with bureaucratic procedures to create a very challenging context for the organization's management. The paper uses multiple research methods including interviews, archival material and observation to understand the reform process at the DPWS and its implications for public sector accounting and public sector management.Findings – The paper finds that the unique history and continuously evolving nature of the DPWS makes it an important context for re‐examining the dynamics of...