Prelims

Resistance and Accountability

ISBN: 978-1-83867-994-1, eISBN: 978-1-83867-993-4

ISSN: 1041-7060

Publication date: 27 October 2020

Citation

(2020), "Prelims", Lehman, C.R. (Ed.) Resistance and Accountability (Advances in Public Interest Accounting, Vol. 22), Emerald Publishing Limited, Leeds, pp. i-ix. https://doi.org/10.1108/S1041-706020200000022008

Publisher

:

Emerald Publishing Limited

Copyright © 2020 Emerald Publishing Limited


Half Title

Resistance and Accountability

Series Page

Advances in Public Interest Accounting

Series Editor: Cheryl R. Lehman

Volume 1: 1986
Volume 2: 1987
Volume 3: 1990
Volume 4: 1991
Volume 5: 1993
Volume 6: 1995
Volume 7: 1998
Volume 8: (2001) Advances in Accountability: Regulation, Research, Gender and Justice
Volume 9: (2002) Mirrors and Prisms: Interrogating Accounting
Volume 10: (2005) Re-inventing Realities
Volume 11: (2005) Corporate Governance: Does Any Size Fit?
Volume 12: (2006) Independent Accounts
Volume 13: (2008) Envisioning a New Accountability
Volume 14: (2009) Extending Schumacher’s Concept of Total Accounting and Accountability into the 21st Century
Volume 15: (2010) Ethics, Equity, and Regulation
Volume 16: (2013) Managing Reality: Accountability and the Miasma of Private and Public Domains
Volume 17: (2014) Accountability and Social Accounting for Social and Non-profit Organizations
Volume 18: (2015) Sustainability and Governance
Volume 19: (2016) Accounting in Conflict: Globalization, Gender, Race and Class
Volume 20: (2017) Parables, Myths and Risks
Volume 21: (2019) Beyond Perceptions, Crafting Meaning

Title Page

Advances in Public Interest Accounting Volume 22

Resistance and Accountability

Edited by

CHERYL R. LEHMAN

Hofstra University, USA

United Kingdom – North America – Japan – India – Malaysia – China

Copyright Page

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2020

Copyright © 2020 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-83867-994-1 (Print)

ISBN: 978-1-83867-993-4 (Online)

ISBN: 978-1-83867-995-8 (Epub)

ISSN: 1041-7060 (Series)

Editorial Board

  • General Editor

    Cheryl R. Lehman, Ph.D.

    Professor, Hofstra University

    Hempstead, NY 11549

  • Editorial Board

    Gloria Agyemang

    Royal Holloway, University of London, UK

  • Jane Andrew

    University of Sydney, Australia

  • Ed Arrington

    University of Wollongong, Australia

  • Jane Broadbent

    Emeritus, Royal Holloway, University of London, UK

  • Judy Brown

    Victoria University of Wellington, New Zealand

  • Nihel Chabrak

    United Arab Emirates University, UAE

  • Wai Fong Chua

    University of New South Wales, Australia

  • Charles Cho

    York University, Canada

  • Michele Chwastiak

    University of New Mexico, US

  • Penny Ciancanelli

    University of Glasgow, UK

  • David Cooper

    University of Alberta, Canada

  • Jesse Dillard

    Portland State University, US

  • Jeff Everett

    York University, Canada

  • Martin Freedman

    Towson University, US

  • Sonja Gallhofer

    University of Glasgow, UK

  • James Guthrie

    Macquarie University, Australia

  • Theresa Hammond

    San Francisco State University, US

  • Ingrid Jeacle

    University of Edinburgh, UK

  • David Knights

    Lancaster University Management School, UK

  • Naoko Komori

    Sheffield University, UK

  • Leslie Oakes

    University of New Mexico, US

  • Fahrettin Okcabol

    Critical Accounting Society, US

  • Lee Parker

    RMIT University, Australia

  • Joanne Rockness

    University North Carolina Wilmington, US

  • Massimo Sargiacomo

    University Gabriele d’Annunzio Chieti-Pescara, Italy

  • Paul Williams

    North Carolina State University, US

  • Hugh Willmott

    Cass Business School,

    City University of London, UK

Contents

List of Contributors ix
Management Entrenchment and Stock Option Backdating
Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey and Muni Kelly
1
Women Accountants in Academic and Research Spaces in Colombia
Candy Chamorro González, Ruth Alejandra Patiño Jacinto and Lisseth Vásquez Peñaloza
23
Connecting Two Worlds: Family Farming and School Feeding through the Theoretical Lenses of Structuration Theory
Leão Maldonado, Silvia Pereira de Castro Casa Nova, Luiz Miguel Renda dos Santos and Marcia Maria dos Santos Bortolocci Espejo
35
Accounting for Combinations of Nonprofit Hospitals after SFAS 164: Has the FASB Achieved Its Goals?
Elizabeth A. M. Searing and Daniel Tinkelman
59
The Social Construction of Fraud: Views from the Financial Crisis Inquiry Commission
Joanne Sopt
81
Critically Reflecting on Accounting Violence: Matters of the Hearth
Cheryl R. Lehman and Gloria Agyemang
115
Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect
Cheryl R. Lehman
129

List of Contributors

Gloria Agyemang Royal Holloway University of London, UK
Nana Y. Amoah Crummer Graduate School of Business, Rollins College, USA
Isaac Bonaparte College of Business and Economics, Towson University, USA
Silvia Pereira de Castro Casa Nova Universidade de São Paulo, Brazil and GENERAS - Research Group in Gender, Race and Sexuality, Universidade Federal de Mato Grosso do Sul, Brazil
Candy Chamorro González Universidad Catolica Luis Amigo, Columbia
Ruth Alejandra Patiño Jacinto National University of Colombia, Columbia
Muni Kelly Earl G. Grave School of Business and Management, Morgan State University, USA
Ebenezer K. Lamptey Jack H. Brown College of Business and Public Administration, California State University, USA
Cheryl R. Lehman Hofstra University, USA
Leão Maldonado Universidade Federal de Mato Grosso do Sul, Brazil
Lisseth Vásquez Peñaloza Universidad de la Costa, Columbia
Luiz Miguel Renda dos Santos ESAN/Universidade Federal de Mato Grosso do Sul, Brazil
Marcia Maria dos Santos Bortolocci Espejo ESAN/Universidade Federal de Mato Grosso do Sul, Brazil
Elizabeth A. M. Searing Rockefeller College of Public Affairs and Policy, University at Albany, State University of New York, USA
Joanne Sopt Lam Family College of Business, San Francisco State University, USA
Daniel Tinkelman Koppelman School of Business, Brooklyn College, City University of New York, USA