Gillian Maree Vesty, Chao Ren and Sophia Ji
The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise…
Abstract
Purpose
The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise and test of worth in an Australian IR pilot organisation.
Design/methodology/approach
In-depth interviews with the chairman of the IR pilot organisation are analysed in the context of Boltanski and Thévenot’s (1991, 2006) economies of worth (EW). A personal narrative approach was used to privilege the voice of an individual actor at the heart of decision making.
Findings
In contributing to van Bommel’s (2014) use of EW to examine IR as an accounting compromise, the authors find that ambiguity in IR does not mean that reporting is getting harder to operationalise. Instead, IR is getting harder to justify. The relativism issues that IR has revealed suggest that if all views are met, any significant contributions would not stand out. Interviews reveal that the challenge for IR is to provide the means to report on the organisation’s broader societal impacts, which go beyond measures of IR value creation.
Practical implications
This paper contributes to the accounting academy with practical insights on a dual-purpose organisation’s experiences with IR. The authors demonstrate how a chairman of the board uses accounting to navigate competing priorities and justify management decisions.
Originality/value
This study offers unique insights from the chairman of an IR pilot organisation. A personal narrative approach contributes to the limited empirical literature in accounting using EW as a micro-level analytic.
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Lina Xu, Steven Dellaportas, Zhiqiang Yang and Sophia Ji
The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in…
Abstract
Purpose
The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA).
Design/methodology/approach
Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers.
Findings
The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada.
Research limitations/implications
The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers.
Practical implications
The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand.
Originality/value
The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.
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Kim Watty, Kaye Hilliar, Sophia Ji, Sonia Magdziarz and Melissa Simpson
Increasingly, academics new to higher education find themselves in a “publish or perish” environment, with little if any formal or informal support structures. This is a situation…
Abstract
Purpose
Increasingly, academics new to higher education find themselves in a “publish or perish” environment, with little if any formal or informal support structures. This is a situation that many academics have faced and lamented. The discussion in this paper emanates from the objective of seeking to change this environment. The mentoring provided an opportunity to work collaboratively with accounting academics who are new to the higher education sector, and focuses on developing and/or enhancing a scholarly approach to teaching and learning.
Design/methodology/approach
The reflective practitioner model provides the theoretical framework that underpins this mentoring process. The discussion in this research paper provides an opportunity to explore this mentoring process, primarily aimed at developing and encouraging a scholarly approach to teaching and learning by academics new to the environment. Data on the process were collected using a survey questionnaire and as a result of informal discussions during the mentoring process.
Findings
The findings indicate an overall positive response to the process for both the mentor and the mentee and the achievement of the planned research outcomes.
Originality/value
The discussion in this paper outlines a framework and process that others may follow when mentoring academics entering a “new” educational experience.
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Sonia Magdziarz, Kim Watty, Kaye Hilliar, Sophia Ji and Melissa Simpson
The purpose of this paper is to examine and reflect on current assessment practice in a large undergraduate accounting programme delivered both in Australia and offshore, from the…
Abstract
Purpose
The purpose of this paper is to examine and reflect on current assessment practice in a large undergraduate accounting programme delivered both in Australia and offshore, from the perspective of academics in their first semester at a “new‐to‐them” university.
Design/methodology/approach
The changing higher education environment and the reality of assessment in the current context are considered, as they raise a number of important issues around assessment practice. Some of the often cited literature linking teaching, learning and assessment, including student‐centred learning and Confucian heritage culture, is also discussed. A reflective approach is used where Säljö's five categories of student learning are used as the basis for informed reflection of the assessment used in the “new” academics' first semester at the university. The use of empirical evidence to test these reflections would be the next step in this scholarly approach to teaching and learning.
Findings
The reflections reveal a disparity between reality and the ideal in relation to assessment practice. Issues regarding timely feedback to students and timing of assessments can result in summative assessment when it has the potential to be formative. This paper has provided an opportunity for “new” academics to engage with the higher education literature early in their careers.
Originality/value
This paper is a resource for academics beginning to engage with the higher education literature around assessment, teaching and learning and can also be used to inform and improve the teaching and learning practices of many academics in higher education.
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Vikash Ramiah, Thomas Morris, Imad Moosa, Michael Gangemi and Louise Puican
This paper aims to investigate the impact of 75 announcements of environmental policies on British equities over the period 2003 to 2012. In particular, the research has the…
Abstract
Purpose
This paper aims to investigate the impact of 75 announcements of environmental policies on British equities over the period 2003 to 2012. In particular, the research has the following specific objectives: finding out whether there is wealth creation/destruction for investors as a result of the announcements of green policies and identifying changes in risk structure following the introduction of green policies.
Design/methodology/approach
Using event study methodology and non-parametric tests, the authors attempt to find out whether announcements of environmental/sustainability policies are value constructive or destructive for equity investors. The CAPM is fitted with interaction variables to measure the change in systematic risk following announcements.
Findings
The results show that the UK market is particularly sensitive to domestic, international and nuclear announcements. Cumulative abnormal returns in the range of 30-40 per cent were recorded in certain sectors. Consistent with the emerging literature, the authors observe that environmental policies induce changes in the systematic risk of businesses, both in the short run and the long run.
Originality/value
To the best of authors’ knowledge, the literature does not provide any answer as to how the risk and return of British equity portfolios change following the announcement of green policies in the aftermath of the Kyoto Protocol on climate change. Furthermore, the literature does not differentiate among various categories of announcements (domestic, international and nuclear). Therefore, this paper bridges the gap in the literature on these two grounds.
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Yannick Frein, Maria Di Mascolo and Yves Dallery
Considers a class of control systems known as generalized kanban control systems (GKCS) which can be used to implement a pullcontrol mechanism in a manufacturing system. In a…
Abstract
Considers a class of control systems known as generalized kanban control systems (GKCS) which can be used to implement a pull control mechanism in a manufacturing system. In a GKCS, the production system is decomposed into stages, where each stage consists of a production sub‐system. There are two design parameters per stage: one controls the work‐in‐process in the stage and the other determines the maximum number of finished products of this stage. Investigates the influence of these design parameters on the efficiency of generalized kanban control policies by deriving qualitative properties as well as using experimental results on the behaviour of GKCS.
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Sonda Wali and Sana Mardessi Masmoudi
This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings…
Abstract
Purpose
This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings management (REM) measured by inventory overproduction, discretionary expenses reduction and sales manipulation.
Design/methodology/approach
The research uses a multiple regression analysis to examine the association between internal control and REM. The years 2010-2015 are used as analysis period by focusing on the French context. Three panel data are applied to the companies belonging to the Cotation Assistée en Continu (CAC) 40 index for the entire study period.
Findings
The results show that high internal control index has a negative impact on the REM and that better internal control indeed makes financial reporting more credible to investors. Further, the results demonstrate that control environment, risk assessment, control activities and monitor are the components that mainly affect REM.
Originality/value
The results contribute to the literature dealing with the relationship between internal control quality and REM by shedding light on the importance of internal control quality in improving information quality in the French context. Moreover, this study is using a quantitative measure of the internal control quality while much of the prior literature uses material weaknesses to estimate the effectiveness of internal control system.
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Emna Mnif, Anis Jarboui and Khaireddine Mouakhar
Sustainable development hinges on a crucial shift to renewable energy, which is essential in the fight against global warming and climate change. This study explores the…
Abstract
Purpose
Sustainable development hinges on a crucial shift to renewable energy, which is essential in the fight against global warming and climate change. This study explores the relationships between artificial intelligence (AI), fuel, green stocks, geopolitical risk, and Ethereum energy consumption (ETH) in an era of rapid technological advancement and growing environmental concerns.
Design/methodology/approach
This research stands at the forefront of interdisciplinary research and forges a path toward a comprehensive understanding of the intricate dynamics governing green sustainability investments. These objectives have been fulfilled by implementing the innovative quantile time-frequency connectedness approach in conjunction with geopolitical and climate considerations.
Findings
Our findings highlight coal market dominance and Ethereum energy consumption as critical short- and long-term market volatility sources. Additionally, geopolitical risks and Ethereum energy consumption significantly contribute to volatility. Long-term factors are the primary drivers of directional volatility spillover, impacting green stocks and energy assets over extended periods. Additionally, SHapley Additive exPlanations (SHAP) findings corroborate the quantile time-frequency connectedness outcomes.
Research limitations/implications
This study highlights the critical importance of transitioning to sustainable energy sources and embracing digital finance in fostering green sustainability investments, illuminating their roles in shaping market dynamics, influencing geopolitics and ensuring the long-term sustainability required to combat climate change effectively.
Practical implications
The study offers practical sustainability implications by informing green investment choices, strengthening risk management strategies, encouraging interdisciplinary cooperation and fostering digital finance innovations to promote sustainable practices.
Originality/value
The implementation of the quantile time-frequency connectedness approach, in line with considering geopolitical and climate factors, marks the originality of this paper. This approach allows for a dynamic analysis of connectedness across different distribution quantiles, providing a deeper understanding of variable interactions under varying market conditions.
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Guozhen Huang, Carolyn J. Fowler and Rachel F. Baskerville
The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting…
Abstract
Purpose
The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a research project.
Design/methodology/approach
The cohort interviewed comprises 45 participants of 20 different ethnicities.
Findings
From this interview data, it appears that employers mostly favour “Pakeha” New Zealanders (the non-Maori ethnic majority group, mostly of British origin); those who migrated from China and East Asia are the most disfavoured; between them are those of ethnic minorities brought up in New Zealand and those who migrated from the Indian subcontinent and South Asia. Underneath the experience of discrimination is the operationalization of ten subtle factors, and a range of strategies adopted to overcome such factors, as further described in this study.
Research limitations/implications
The findings may permit stakeholders, including professional bodies, employers, aspirant accountants, vocational counsellors, and those who have interests in promoting equality and meritocracy in the accounting profession, to formulate effective rules and structures to combat discrimination. It may also inform those in other professions seeking to lessen ethnic discrimination, and wider society.
Originality/value
The study fills a gap in the accounting literature by elaborating on the mechanisms of how ethnic minorities are discriminated against. It confirms that discrimination is suffered not only by the most salient ethnic groups, but by graduates of “Western” universities, of many and diverse ethnicities, all of whom suffer being perceived as “outsiders”.