Sri Pujiningsih, Ani Wilujeng Suryani, Ika Putri Larasati and Sharifah Norzehan Syed Yusuf
This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.
Abstract
Purpose
This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.
Design/methodology/approach
This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.
Findings
The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.
Practical implications
The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.
Originality/value
This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.
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Rick Iedema, Rowena Forsyth, Andrew Georgiou, Jeffrey Braithwaite and Johanna Westbrook
This paper discusses video ethnography as part of a multimethod study of the introduction of information technology to streamline pathology test order entry in hospitals and its…
Abstract
This paper discusses video ethnography as part of a multimethod study of the introduction of information technology to streamline pathology test order entry in hospitals and its effect on the work of pathology laboratory scientists. The paper opens with an overview of video research in health care settings. After acknowledging the limitations inherent in video data, the paper offers a description of how video footage served to enhance insight in three ways. First, the footage enhanced the researchers’ own appreciation of the significance of particular facets of the data, which led them to reassess information collected through interviewing, focus groups and research field notes. Second, the footage enhanced the pathology laboratory scientists’ appreciation of the problems they experienced when incorporating the new information technology into their daily work practice, by enabling them to articulate these problems to outside researchers. Third, by being watched (by the video camera) and by watching themselves perform their work they were enabled to redesign their practices. The paper suggests that, as a result of interactively performing their work in front of the camera, the scientists came to apprehend their practices ‘from under a different aspect’. The paper concludes that by allowing video ethnography as a research method to remain underdefined and emergent, the modality of engagement and uptake shown by participants in the video research can be considered as a further enriching aspect of video ethnography as a research process.
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Anuradha Pandya, Wayne van Zijl and Warren Maroun
The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the…
Abstract
Purpose
The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.
Design/methodology/approach
Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.
Findings
South African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.
Research limitations/implications
Data are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.
Practical implications
Standard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.
Originality/value
The research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.
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This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better…
Abstract
Purpose
This study explores the evolving dynamics of participatory accountability within humanitarian contexts, where digitally connected crisis-affected populations demand better accountability from aid organisations, and as a result, shift traditional hierarchies and relationships between humanitarian agencies and beneficiaries.
Design/methodology/approach
This study employs a case study approach, focussing on the International Committee of the Red Cross (ICRC), to investigate how participatory accountability manifests outside formal practices and re-emerges in social media spaces. The study analyses internal organisational challenges and explores the implications of digital platforms on humanitarian practices. The authors employ Chouliaraki and Georgiou's (2015, 2019, 2022) networks of mediation, particularly intermediation and transmediation, to understand how digital expressions translate to offline contexts and reshape meanings and actions.
Findings
The study reveals that social media platforms enable beneficiaries to demand participatory accountability beyond traditional practices, democratising humanitarian response and challenging power structures. These effects are multifaceted, introducing enhanced democratic and inclusive humanitarian aid as well as new vulnerabilities. Digital intermediaries and gatekeepers play pivotal roles in curating and disseminating crisis-affected voices, which, when transmediated, result in nuanced meanings and understandings. Positive effects include capturing the potential of digital networks for democratic aid, while negative effects give rise to moral responsibilities, necessitating proactive measures from the ICRC.
Originality/value
This study contributes to the literature by highlighting the impact of digital technology, particularly social media, on participatory accountability. It expands the understanding of the evolving landscape of accountability within the humanitarian sector and offers critical insights into the complexities and dual purposes of participatory accountability in contexts of resistance. Employing Chouliaraki and Georgiou's networks of mediation adds depth to the understanding of digital technology's role in shaping participatory practices and introduces the concept of transmediation as a bridge between digital expressions and tangible actions.
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For those arriving in Paris the weekend before Pronic, what could almost be described as a holiday atmosphere prevailed. The visit by the Prince and Princess of Wales had left its…
Abstract
For those arriving in Paris the weekend before Pronic, what could almost be described as a holiday atmosphere prevailed. The visit by the Prince and Princess of Wales had left its mark in the proliferation of front‐page features of ‘Lady Di’ displayed on news stands. The Champs Elysées looked elegant and resplendent with a profusion of French tricolours marking the royal visit combined with commemoration of Armistice Day. Autumn sunshine—and green leaves still on the trees—brought throngs of Parisians onto the streets. At present the Arc de Triomphe is closed to the public for cleaning and restoration, but on 11 November there was the unique opportunity, taken by lengthy queues of people, to visit the Tomb of the Unknown Warrior and view the floral wreaths laid there during the commemorative ceremony.
Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international…
Abstract
Over the last decade, international accounting harmonization and convergence and the increasing adoption of IFRS as national standards have become dominant topics in international accounting research (Alp & Ustundag, 2009; Ashbaugh & Pincus, 2001; Cairns, Massoudi, Taplin, & Tarca, 2011; Christensen et al., 2007; Daske, 2006; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Gastón, García, Jarne, & Laínez Gadea, 2010; Haverals, 2007; Hellmann, Perera, & Patel, 2010; Lantto & Sahlström, 2008; Othman & Zeghal, 2006; Peng & van der Laan Smith, 2010; Schleicher, Tahoun, & Walker, 2010; Tyrrall et al., 2007). In this move toward convergence, the politics associated with IAS setting by the IASB has become an important and controversial topic in international accounting research. Although previous studies have aimed to examine political issues and stakeholder's perception toward the standard-setting process of the IASB (Alali & Cao, 2010; Chiapello & Medjad, 2009; de Lange & Howieson, 2006), no study has critically examined the complexity of factors influencing attitudes and public opinion toward this standard-setting process. Given that attitudes are likely to guide behavior and lead stakeholders to either advance the work of the IASB or create obstacles, it is timely and relevant to analyze attitudes toward this issue. A recent study has provided evidence that stakeholders’ acceptance of IFRS and preparers’ overall perception of IFRS may influence compliance and the quality of financial reports (Navarro-García & Bastida, 2010). As such, it is the objective of this chapter to provide insights into determinants of attitudes toward the IASB's standard setting and critically examine the influence of power structures and perceived legitimacy on individual attitudes and public opinion.1 Specifically, this study examines German attitudes toward the promotion of professional judgment by the IASB since the adoption of IFRS in the EU in 2005.
The purpose of this study is to inquire about the structural possibility of “fair value” accounting being used to commit and conceal financial crimes such as fraud, theft, money…
Abstract
Purpose
The purpose of this study is to inquire about the structural possibility of “fair value” accounting being used to commit and conceal financial crimes such as fraud, theft, money laundering, tax evasion and corruption.
Design/methodology/approach
This study builds on the embezzler test, a recently developed test that examines whether normative architectures are sufficiently well equipped to cope with illicit financial flows that cross the boundaries of organizations and countries. This test was applied to both the entire “fair value” system and the “fair value” accounting that have been gradually introduced in modified historical cost accounting systems.
Findings
“Fair value” accounting is formulated in such a manner that it does not provide a means of detecting and penalizing potential criminals. Therefore, owing to the malfunctioning of its normative architecture, evidence of criminal wrongdoing that could be associated with “fair value” accounting systems is difficult to find because of the deprivation of mechanisms for detection and subsequent disciplining. Indeed, rather than reduce financial crime, “fair value” accounting reduces the possibility of finding criminal evidence.
Research limitations/implications
A new research field can explore how “fair value” accounting allows financial crimes such as fraud, theft, money laundering, tax evasion and corruption to remain undetected and unpunished.
Practical implications
Unless private accounting standard setters as IASB and FASB can solve this fundamental problem regarding financial crime detection and penalizing, the case can be made for the phasing out of “fair value” accounting systems. The return of accounting norms to the government sphere may be a necessary pathway. This can only happen if policymakers produce necessary legislation.
Originality/value
To present a new research argument against “fair value” accounting systems, which demonstrates the limitations and fragilities of this accounting system regarding illicit financial flows and other financial crimes that rely on illicit financial flows.
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Abdullah Almusharraf and Andrew Whyte
Studies on the construction defects and quality deviations have been commissioned and published in many countries, showing the global status of the issues related with…
Abstract
Purpose
Studies on the construction defects and quality deviations have been commissioned and published in many countries, showing the global status of the issues related with construction defects. Therefore, the quality of the adapted practices in construction projects can be improved if the pattern of the sub-task, specifically the quality deviations and construction defects from the requirements and specifications is identified and understood. The purpose of this paper is to improve understanding of the behavior and pattern of the more sensitivity sub-task requirements (STRs) through the anatomy process of a particular task.
Design/methodology/approach
Six criteria have been classified for the levels of the estimated STRs quality deviations. The proposed study classifications were examined through the 3,030 cases of 17 STRs from compression concrete members (i.e. column).
Findings
Most of the STRs were found to be prone to deviations and the sensitivities of the STRs toward deviations and defects are varied across all STRs. The study reveals that three of the 17 STRs were observed as perfect works, ten STRs as acceptable works and four STRs as defective works.
Originality/value
The study found that the sub-task deviation patterns cannot be generalized and must be individually studied to recommend the appropriate proactive measures.
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Eunju Suh, Matt Alhaery, Brett Abarbanel and Andrew McKenna
This study aims to examine Millennials and generational differences in online gambling activity by comparing online gambling behavior across four different generations: Silent…
Abstract
Purpose
This study aims to examine Millennials and generational differences in online gambling activity by comparing online gambling behavior across four different generations: Silent Generation, Baby Boomers, Gen Xers and Millennials.
Design/methodology/approach
The sample comprised tracked gambling data at the individual player level provided by an online casino accepting real money wagers in a major US gambling market. Attributes of gambling behavior were examined and compared across different generations using Kruskal–Wallis test and pairwise comparisons.
Findings
Generational differences were observed in 13 of the 16 behavioral variables. Millennials spent the least amount of time on gambling and exhibited the lowest scores on the number of days for slot gambling, trip length and trip frequency among all generations. However, their average table gaming volume per play day was greater than those of other generations.
Practical implications
The results of this study provide a better understanding of the generational differences in online gambling behavior. They also help casino operators and gaming machine manufacturers develop casino games and products that can appeal to different generational groups in the online gambling market.
Originality/value
Despite the on-going industry discussion about Millennials and their potential influence on the online gambling market, there appears to be a paucity of empirical research on the online gambling behavior of the Millennial generation. This study fills that gap in empirical evidence, addressing generational differences in online gambling.
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Purpose: This chapter examines how healthcare technologies (electronic medical records, personal cell phones, and pagers) help manage patient care work to accelerate processes of…
Abstract
Purpose: This chapter examines how healthcare technologies (electronic medical records, personal cell phones, and pagers) help manage patient care work to accelerate processes of communication and blur boundaries between work time and non-work time, thereby revealing dynamics of power as indicated through temporal capital, or the amount of time under an individual’s control.
Method: The data were collected from 35 in-depth semistructured interviews of health practitioners, which included 26 physicians, 7 nurses, and 2 administrators.
Findings: Communication technologies fulfill promises of temporal autonomy and efficiency, but not without cost, particularly as it intersects with organizational/institutional power structures and non-work-related social factors such as pre-existing technological literacy and proficiency. The blurring of work and non-work time gives practitioners perceived higher quality of life while also increasing temporal flexibility and autonomy. The higher up one is in the relevant hierarchy, the more control one has over one’s own time, resulting in higher levels of temporal capital. The power hierarchies serve to complicate the potential recuperation of temporal capital by communication technologies.
Implications: This study uses a critical cultural perspective that takes into consideration structures of institutional power hierarches impact temporal organization through the use of communication technologies by health practitioners. Practitioner-facing research is particularly crucial given the high rates of burnout within the profession and concerns around the well-being of health practitioners, and autonomy and control over one’s time is a factor in work and life satisfaction.