Search results

1 – 10 of over 25000
Click here to view access options
Article
Publication date: 1 January 2006

Margareta Bjurklo

The present paper aims to explore what type of information is useful for managers and employees in understanding the company and the requirements for particular jobs…

Downloads
1073

Abstract

Purpose

The present paper aims to explore what type of information is useful for managers and employees in understanding the company and the requirements for particular jobs within the company.

Design/methodology/approach

A longitudinal study was undertaken in a Swedish company. A number of narratives were collected with the help of asking for stories in the context of an interview, critical‐incident technique and recording of spontaneous storytelling.

Findings

The finding in present paper is that narrative accounting is a new way of looking at management accounting. Narrative accounting consists of visualisations and narratives emanating from within an organisation.

Research limitations/implications

The present paper explores an area were few studies have been conducted.

Practical implications

The usefulness of present paper is that practitioners may understand that there is a need for complements to traditional accounting in the context competence creation.

Originality/value

The research shows that narrative accounting is a new way of looking at management accounting.

Details

Journal of Human Resource Costing & Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1401-338X

Keywords

Click here to view access options
Article
Publication date: 1 July 2004

John Francis McKernan and Katarzyna Kosmala MacLullich

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through…

Downloads
5227

Abstract

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur's analysis of narrative, his exploration of its role in the figuration of identity, and in his biblical hermeneutics which reveals the necessity of an active dialectic of love and justice.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 1 December 2002

Brian A Rutherford

This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and…

Abstract

This paper reports the results of an interview programme designed to investigate the processes involved in the production of narrative accounting statements, and specifically the Operating and Financial Review, with a view to identifying the effect such processes might have on the content and character of such statements. A range of features of the production process is identified with the potential to affect the content and character of statements, and thus to influence the relationship between the content and character of statements and the characteristics of the companies producing them, such as size, performance, risk and sector. The pattern of potential impacts is likely to be a complex one. It is suggested that preparers face a range of choices in the preparation of narrative financial statements that may be wider than some realise.

Details

Journal of Applied Accounting Research, vol. 6 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Click here to view access options
Article
Publication date: 1 May 1998

Warwick Funnell

Traditional history has sought to provide narrative accounts of the past which can be accepted as factual, devoid of fictions and therefore true. This image has come under…

Downloads
2228

Abstract

Traditional history has sought to provide narrative accounts of the past which can be accepted as factual, devoid of fictions and therefore true. This image has come under strong attack from new historians who denounce the narrative as a literary convention which mixes fiction (myth) and fact rather than being a model of an extant, discoverable reality. The narrative is also accused of being the means of privileging some accounts of history and thereby enhancing the position of social élites. This paper rejects condemnation of the ability of narrative history to provide reliable renditions of accounting’s past and promotes the role of narrativity in the “new” accounting history. It is shown that new accounting history, whilst critical of the results of traditional accounting history, currently still finds merit in the narrative as both the form in which historical events occur and as a means of telling alternative stories or counternarratives.

Details

Accounting, Auditing & Accountability Journal, vol. 11 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 1 December 2006

Venancio Tauringana and Musa Mangena

This paper, for the first time, classifies narrative information into complementary and supplementary. For the purpose of the paper, complementary narrative information is…

Abstract

This paper, for the first time, classifies narrative information into complementary and supplementary. For the purpose of the paper, complementary narrative information is defined as that information which refers to specific numbers presented in the statutory accounts (profit and loss and balance sheet). Non‐specific narrative information is classified as supplementary. Having made the distinction and provided reasons for such a distinction the study investigates the extent of complementary narrative commentaries on numbers from the statutory accounts. The study also investigates which company‐specific characteristics are associated with the extent of complementary narrative commentaries. An index consisting of 46 items which must be reported in the statutory accounts was used to measure the extent of complementary narrative commentaries in the annual reports of 170 listed UK companies. The findings suggest that, on average, the companies comment on 39.9% of the numbers appearing in their statutory accounts. Using the Ordinary Least Squares (OLS) regression model, the results indicate that company size, gearing, profitability, liquidity ratio, the presence of exceptional items, and substantial institutional investment are significantly associated with the extent of complementary narrative commentaries. However, auditor type, directors’ share ownership, and the proportion of non‐executive directors are not significantly associated with the extent of complementary narrative commentaries. The research has important implications for accounting regulators, users of annual reports and future research into the usefulness narrative information provided in annual reports.

Details

Journal of Applied Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Click here to view access options
Article
Publication date: 24 October 2008

Russell Craig and Joel Amernic

This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a…

Downloads
3876

Abstract

Purpose

This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting performance benchmarks (the operating ratio, and free cash flow) were deployed to help sustain a rhetoric of post‐privatization success. The aptness (and the danger) of accounting language in strategic narrative is highlighted.

Design/methodology/approach

The paper describes the importance of senior management discourse in the aftermath of a privatization. A narrative perspective is adopted, in which an imagined future post‐privatization era initially articulated in accounting language is then told and re‐told as the post‐privatization years unfold. Accounting performance measures highlighted in the story of success of the privatization in the Annual Letters to Shareholders by the CEOs of CN in the ten years following privatization in 1995, and celebrated in the Annual Report, are examined critically.

Findings

The results emphasize the important features and role of accounting language and accounting‐based performance benchmark measures in the narrative construction of the success of a privatization by corporate leaders.

Research limitations/implications

Case studies possess the strength of specific instance detail and interpretation, and the ostensible weakness of interpretation of a sample of one. But such research can provide for a reframing of conceptual perspectives and stimulate additional efforts to interrogate the role of accounting language in events of major social change.

Practical implications

The paper strongly endorses the adoption of a critical analytical perspective by those affected by a major social change (such as a privatization) in which the role of accounting language is subtle, but nonetheless persuasive and enduring.

Originality/value

The paper examines a case study in which the narrative framing of success is made rhetorically potent by deploying accounting performance measures. The paper reinforces the view that accounting is not an innocent bystander in the political and narrative manoeuvrings associated with a privatization. Accounting does not axiomatically provide an objective measure of some underlying financial truth, but is part of an arsenal of rhetoric to achieve political ends.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Click here to view access options
Article
Publication date: 4 December 2017

Alex C. Yen, Tracey J. Riley and Peiyu Liao

The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic…

Abstract

Purpose

The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based differences, particularly for investors from interdependent cultures, such as in Asia.

Design/methodology/approach

This research paper builds on the experiment conducted in Riley et al. (2014) by collecting data from investors from interdependent cultures and comparing their investment judgments to the “baseline” judgments of the investors from Riley et al. (2014).

Findings

In comparing independent and interdependent culture investors, a culture by construal interaction is observed. Whereas the independent culture investors in Riley et al. (2014) made less favorable investment judgments of a company with a concretely (vs abstractly) written negative narrative, this effect is attenuated for interdependent culture investors.

Research limitations/implications

This study extends the literature on accounting narratives by providing evidence that investors’ culture and linguistic characteristics of accounting narratives “interact,” suggesting that future studies in this area should account for culture as a variable. As for limitations, the independent and interdependent participant data were predominantly collected from different universities, so the differences observed may be due to institutional, not cultural differences. However, the populations are matched on key demographic measures.

Practical implications

The results have practical implications for investor relations professionals and international standard-setting bodies.

Originality/value

This study is believed to be the first to examine how investors’ culture may affect their reactions to the features of accounting narratives.

Click here to view access options
Article
Publication date: 18 April 2016

Brian A. Rutherford

The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of…

Abstract

Purpose

The purpose of this paper is to analyse the accounting research project concerned with accounting narrative obfuscation, focusing on the translation of the concept of readability from educational psychology via an earlier literature concerned with the readability of accounting narratives per se.

Design/methodology/approach

This paper uses actor-network theory and examines, in particular, the need for a network to accommodate the interests of its actors and the consequent risk of failure.

Findings

The analysis shows that the project is failing because the network seeking to support it is failing, and failing because of its inability to adapt sufficiently to accommodate the interests of its constituents. This failure is contrasted with the earlier concern with readability per se, which did see a successful reconfiguration of actors’ interests.

Research limitations/implications

The puzzle of the maladjustment of the network concerned with obfuscation is examined and it is suggested that it is a consequence of interests prevailing in the wider academic research network within which the relevant human actors are embedded.

Social implications

The reasons for the failure of the project are bound up in the wider circumstances of the contemporary accounting research community and may affect scholars’ capacity to pursue knowledge effectively.

Originality/value

This paper contributes to a modest stream of actor–network analysis directed at accounting research itself.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Click here to view access options
Article
Publication date: 9 April 2018

Brian A. Rutherford

This paper aims to analyse the nature and extent of convergence within the literature of the narrative turn in narrative accounting research.

Abstract

Purpose

This paper aims to analyse the nature and extent of convergence within the literature of the narrative turn in narrative accounting research.

Design/methodology/approach

The paper offers an actor–network–theoretic perspective drawing on Latour’s theory of citation and Shwed and Bearman’s development of that theory to analyse patterns of convergence.

Findings

The paper finds that across the exemplars of narrative turn research examined, there is only a limited level of epistemic engagement so that exemplars achieve their status without undergoing trials of strength.

Research limitations/implications

The paper argues that the resources of the relevant academic community are spread so thinly that each seam – each research question, methodology or method and research context – is mined by no more than a small handful of researchers unable to generate a meaningful volume of contestation. Steps are suggested to better focus research activity.

Originality/value

The use of Latour’s theory of citation to analyse patterns of convergence in accounting research is innovative. The paper proposes a substantial change in the community’s approach to narrative turn research on accounting narratives.

Details

Meditari Accountancy Research, vol. 26 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Click here to view access options
Article
Publication date: 23 September 2020

Amanda Curry and Anders Hersinger

The purpose of this paper is to explore the ways in which notions of space, constituted by management accounting and operations, interact, conflict and are understood by…

Abstract

Purpose

The purpose of this paper is to explore the ways in which notions of space, constituted by management accounting and operations, interact, conflict and are understood by operations managers in a variety of situations within the context of iron ore mining. The authors address a dual question: How do accounting space and production space relate to each other? And what does it mean for operations managers to reside in both those spaces at once?

Design/methodology/approach

The paper is based on field studies at a mining company involving operations managers who experience tensions between accounting and production responsibilities and must prioritize between different courses of action to create value.

Findings

In contrast to the view that management accounting poses a problem for operations managers in production environments, the authors show how especially discursive tensions foster reflection and choice. Operations managers prioritize their actions in accordance with management accounting or operations based on how they experience and reflect upon the tensions they encounter, dominating artifacts and their experienced relation to space. Operations managers are not tied to specific spaces, but they prioritize their responsibility to management accounting or operations depending on the space to which they feel a sense of belongingness.

Originality/value

Drawing upon a conceptualization of tensions between management accounting and operations as a spatial phenomenon, it is possible to understand the dilemmas experienced by operations managers in a dynamic and relational way. The authors propose that viewing tensions between management accounting and production as spatial phenomena enables a novel understanding of how such tensions can create reflexivity in responsibility with operations managers.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

1 – 10 of over 25000