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Article
Publication date: 5 December 2018

Aida Sy and Anthony M. Tinker

This paper aims to investigate the financial crises and the role of auditors in those crises. The paper is concerned with the banking system, as the last financial crisis in 2008…

676

Abstract

Purpose

This paper aims to investigate the financial crises and the role of auditors in those crises. The paper is concerned with the banking system, as the last financial crisis in 2008 was provoked by the mortgage business and the big banks and risks management.

Design/methodology/approach

The paper choses to use data from corporations, practices and professional websites. The authors use interviews that were available and related to the subject matter. Academic works are also used to discuss the literature review and various issues.

Findings

The paper explores the auditors’ responsibilities and finds that there is a growing concern for auditing. This research is complex, as it discovers that corporate executives in the banking business should be more responsible; this is confirmed by the high risks in the financial area that still persists.

Research limitations/implications

This is a very complex topic; however, the authors designed it so that it can be read and used by non-accountants, that is to say, CEOs and governmental agencies that are in charge of the regulatory system. Further research studies are needed to ensure ongoing discussions about the financial crisis. The Word is not free from such bad economic events.

Practical implications

The contribution is important; this research can be used by organizations, governments and academics.

Social implications

The paper includes implications for the banking and auditing industries. It extends to the public interest.

Originality/value

This paper contributes to the literature for academic and can be used for teaching purposes. Students can understand the paper, as the authors did not use a regression model.

Details

Social Responsibility Journal, vol. 15 no. 4
Type: Research Article
ISSN: 1747-1117

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Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Article
Publication date: 2 June 2014

Richard Laughlin

The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March…

826

Abstract

Purpose

The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated with him at Sheffield to become scholars of distinction in their own right.

Design/methodology/approach

Publication review, personal reflections and argument.

Findings

Apart from providing insight into Tony Lowe's direct contribution to accounting knowledge through an analysis of a range of significant sole authored and joint authored publications, the paper gives rather more attention to his more indirect enabling contribution. In this regard it traces the development of initially the Management Control Association and subsequently the “Sheffield School” to Tony Lowe, clarifying the values that underlie these groups. It also clarifies how some of the key elements that have allowed the now global Interdisciplinary and Critical Perspectives on Accounting (ICPA) Project to exist and flourish are traceable to Tony Lowe and the “Sheffield School” he created.

Research limitations/implications

This paper provides an important historical analysis of the direct and indirect influence of a unique scholar on the beginnings and development of particularly the now global ICPA Project. This history is personal and maybe selective and possibly limited because of this but hopefully will encourage others to investigate the claims further.

Originality/value

The history of the ICPA Project has only partially been told before. This is another part of this history that has not been analysed before on which further work can build.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 5
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 March 1980

E. Anthony Lowe and Wai Fong Soo

It may be well argued that in modern industrial society bureaucratic organisations are the predominant means of marshalling society's resources in order to produce desired goods…

624

Abstract

It may be well argued that in modern industrial society bureaucratic organisations are the predominant means of marshalling society's resources in order to produce desired goods and services. Because bureaucracies influence the creation and distribution of scarce wealth and resources, one must necessarily be interested in the assessment of their organisational utility. The commonly used evaluative concept of effectiveness is complex and requires careful definition. It is often couched in terms of financial measures like profit, profitability, return on investment, but we shall argue that these criteria are insufficient and moreover cannot be applied to all organisations. Clearly financial measures are necessary to a definition of organisational effectiveness but they are not sufficient in themselves. For example, a firm may enjoy a high rate of return on investment because of a monopoly power conferred upon it by society. Some adjustment must, however, be made for that matter in concluding about its effectiveness. Explicit research into the concept began to emerge about 20 years ago but the term remains controversial and still somewhat ill‐defined. As Steers (1977) pointed out, there is no generally recognised theory on the concept, no agreement on its criteria of measurement, determinants and influences.

Details

Managerial Finance, vol. 6 no. 1
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 7 September 2023

Martin Götz and Ernest H. O’Boyle

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…

Abstract

The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).

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Article
Publication date: 1 January 1997

ROBIN ROSLENDER

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively…

440

Abstract

Accounting for the worth of employees continues to attract the attention of accounting scholars. After more than thirty years of interest in the topic, however, comparatively little progress has been made in responding to the challenge of taking humans into account. A major reason for this may be that accounting for the worth of employees has hitherto been too closely bound up with the problematics of financial accounting and financial reporting. This has resulted in the widespread practice of conceptualising employee worth in terms of the hard accounting numbers normally associated with the discipline. Drawing on recent developments in the fields of both accounting for strategic positioning and critical accounting, this paper explores the promise which the emergence of a concern with the provision of soft(er) accounting information holds for any future attempts to account for employee worth.

Details

Journal of Human Resource Costing & Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1401-338X

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Book part
Publication date: 13 November 2017

Nohora García

Abstract

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Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

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Article
Publication date: 23 March 2012

Nihel Chabrak

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology…

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Abstract

Purpose

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets.

Design/methodology/approach

The paper subjects the language of the Rochester School to a deconstruction that is a transformational reading. This uncovers rhetorical operations and unveils hidden associations with other texts and ideas.

Findings

A new interpretation of the Rochester School discourse is provided. To afford scientific credibility to deregulation within the accounting field, Watts and Zimmerman used supplements and missing links to enhance the authority of PAT. They placed supplements inside their texts to provide a misleading image of PAT. These supplements rest on von Hayek's long‐term shaping blueprint to defeat apostles of the welfare state. Yet, to set PAT apart from normative theories that Watts and Zimmerman claimed were contaminated by value judgments, they made no reference in their text to the tight links between the Rochester School and the libertarian project initiated by von Hayek.

Research limitations/implications

Any reading of PAT cannot present the infinite play of meaning that is possible within a text. Deconstruction involves a commitment to on‐going, eternal questioning.

Originality/value

The paper provides evidence of the relation between PAT and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 May 2000

Paolo Quattrone

This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research…

4639

Abstract

This paper speculates about the potential of the constructivism of Piaget and Morin to offer a framework which might go beyond dualisms and fragmentation in accounting research. These, it is argued, are because inter‐disciplinary research is still embedded in a hierarchical organization of human knowledge (“Encyclopaedia”). In pursuing this aim, this paper seeks to reformulate the subject‐matter of accounting in the trans‐disciplinary terms of the “knowledge of knowledge”. Such a theoretical framework will introduce the issues of trans‐disciplinarity, evolution and reflexivity into accounting research. Such issues have already been the concern of other disciplines within and outside the field of managerial studies, providing new insights for understanding organizational problems. However, they have not yet been given enough attention within accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0951-3574

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