Search results

This paper aims to theorize the role of affect in shaping accounting numbers by studying accountants who specialize in the production of fair value measurements for intangibles.

Drawing on interviews with valuation specialists employed by public accounting firms, I investigate the circulation of affect in fair value measurement networks. While prior studies stress the coordinative potential of affect, I focus on affective clashes, as well as on the associations that are drawn between the specialists and other actors in response to these clashes.

The findings suggest that affect impacts the stability of accounting inscriptions, in that it plays a significant role in both the destabilization and the ultimate stabilization of valuation networks.

The proposed reframing of valuation work may allow regulators and other stakeholders to consider issues beyond pure cognitive bias and to recognize that interrelational affect is materially implicated – both favourably and unfavourably – in valuation outcomes.

The study reframes the issue of fair value measurement as one of stabilizing value inscriptions through clashes of passionate interests, rather than one of reducing individual bias at the valuator level. In addition, the study refines the concept of stability in actor-network theory by considering its significant interrelations with the affective dimension of networks and discusses certain issues in the current fair value literature.

Biofortification is a promising strategy for addressing malnutrition and food insecurity by enriching staple crops with nutrients. However, farmers’ adoption is crucial for their success. This study aims to shed light on Ethiopian farmers' intentions to adopt biofortified orange-fleshed sweet potatoes (OFSP) using the motivation, opportunity and ability (MOA) framework.

This study used data from a cross-sectional survey of 370 sweet potato farmers in Ethiopia. Binary logistic regression analysis was employed to examine the factors influencing farmers' intention to adopt OFSP.

Ability-, motivation- and opportunity-related factors significantly influenced adoption intention. Specifically, knowledge of OFSP benefits, production skills, crop characteristics and access to institutional services positively influences adoption. However, farming experience has a negative effect.

These findings emphasize the importance of educating farmers about OFSP’s high vitamin A content and favourable agronomic features. Additionally, understanding farmers' experiences and enhancing their production skills are crucial for increasing adoption rates. Targeted educational programs and support services can address these gaps and deficiencies.

This study is the first to analyse Ethiopian farmers' adoption of OFSP using an MOA framework. It offers a novel approach to understanding the complex interplay of psychological factors that influence adoption intentions. Furthermore, this study provides valuable insights into the Ethiopian context, filling a gap in the literature. These findings contribute to the development of targeted strategies for promoting biofortified crops in Ethiopia and other similar global contexts.