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Open Access
Article
Publication date: 31 May 2022

Giuseppe Nicolò, Gianluca Zanellato, Adriana Tiron-Tudor and Paolo Tartaglia Polcini

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated…

Abstract

Purpose

This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG disclosures into IRs.

Design/methodology/approach

This study puts forward both deductive content analysis and an inductive thematic analysis on a sample of worldwide leading IR adopters to assess what SDGs they disclose and how they integrate SDGs into the reports. Meaningful narratives and graphical illustrations are selected, categorised and discussed from a symbolic/substantive legitimacy perspective.

Findings

The results of this study highlighted that although a fair number of leading IR adopters addressed SDG issues, their pathways to disclosure were not uniform. In some cases, SDGs inspired substantive changes to internal management and process, communicated through an integrated approach. However, there was a persistent trend of using SDGs as camouflage and symbolic tool to enhance company’s reputation and obtain a licence to operate.

Originality/value

To the best of the authors’ knowledge, this was the first study that performed a deductive/inductive thematic analysis to engender insight into the most meaningful patterns followed by leading IR reporters worldwide to disclose their contributions to SDGs and address their legitimacy.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 15 July 2022

Adriana Tiron-Tudor and Widad Atena Faragalla

This study aims to explore intersectional gender inequalities that exist in accounting organizations.

Abstract

Purpose

This study aims to explore intersectional gender inequalities that exist in accounting organizations.

Design/methodology/approach

A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers.

Findings

This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality.

Practical implications

This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed.

Originality/value

This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 12 October 2021

Gianluca Zanellato and Adriana Tiron-Tudor

The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure…

Abstract

Purpose

The purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In addition, the present research aims to demonstrate, under the lens of legitimacy theory, how Hofstede's cultural dimensions shape social expectations that may have suffered changes after the introduction of a mandatory regulation on nonfinancial reporting.

Design/methodology/approach

The paper adopts a mixed approach. First, it employees the content analysis to investigate the disclosure level on 22 of the 24 European SOEs. Second, the authors demonstrate how cultural dimensions take a different role when a change in regulation is introduced using the qualitative comparative analysis (QCA).

Findings

The results reveal a slight increase in disclosure from the year before introducing the directive. Additionally, the results demonstrate how none of Hofstede's cultural dimensions is responsible for high disclosure levels. Although, the sufficiency analysis outlines several combinations of different cultural dimensions that lead to high disclosure levels. In particular, results demonstrate how the core dimensions leading to the outcome changed once the European Union Directive (EUD) has entered into force.

Research limitations/implications

Despite the contributions, the present study is not free of limitations. As the investigated sample is limited to a small number of SOEs, the content analysis adopts a dichotomous approach. The analysis is conducted on integrated reporting, and the fuzzy set QCA results cannot be used for generalization but refer only to the investigated sample. Consequently, further studies should investigate a broader sample of SOEs and organizations that adopt other nonfinancial reporting frameworks. Additionally, a qualitative approach to the reports' analysis is recommended.

Practical implications

It demonstrates how the EUD on nonfinancial information has impacted the disclosure levels of European SOEs. It adopts a fresh methodology rarely used in accounting. It demonstrates how cultural conditions influence social expectations that determine corporations to disclose more information after the introduction of a regulatory framework.

Originality/value

The paper's theoretical contribution refers to its focus on the public sector, and it adopts a methodology rarely used by accounting scholars.

Details

Journal of Applied Accounting Research, vol. 23 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 24 October 2021

Adriana Tiron-Tudor and Delia Deliu

Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the…

Abstract

Purpose

Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central issues of this debate is the human-algorithms complex duality, which focuses on this investigation. This study aims to investigate the algorithms’ penetration in auditing activities, with a specific focus of a future scenario on the human-algorithms interaction in performing audits as intelligent teams.

Design/methodology/approach

The research uses a qualitative reflexive thematic analysis, taking into consideration the academic literature, as well as professional reports and websites of the “Big Four” audit firms and internationally recognized accounting bodies.

Findings

The results debate the complex duality between algorithms and human-based actions in the institutional settings of auditing activities by highlighting the actual stage of algorithms, machines and AI emergence in audit and providing real-life examples of their use in the audit. Furthermore, they emphasize the strengths and weaknesses of algorithms compared to human beings. Based on the results, a discussion on the human-algorithms interaction from the lens of the Human-in-the-Loop (HITL) approach concludes that the Auditor-Governing-the-Loop may be a possible scenario for the future of the auditing profession.

Research limitations/implications

This study is exploratory, investigating academia and practitioners’ written debates, analyzes and reports, limiting its applicability. Nonetheless, the paper adds to the ongoing discussion on emerging technologies and auditing research. Finally, the authors address some potential biases associated with the extended use of algorithms and discuss future research implications. Future research should empirically test how the human-algorithms tandem is working and how AI and other emerging technologies will affect auditing activities and the auditing profession.

Practical implications

The study provides valuable insights for audit firms, auditors, professional organizations and standard-setters, and regulators revealing the implication of algorithms’ penetration in auditing activities from the human-algorithms complex duality perspective. Moreover, the academic education and research implications are highlighted, in terms of updating the educational curriculum by including the new technologies issues, as well as the need for further research investigations concerning the human-algorithms interactions issues as, for example, trust, legal restrictions, ethical concerns, security and responsibility.

Originality/value

The research uses HITL as a novel paradigm for responsible AI development in auditing. The study points to the strategic value of a HITL pattern for organizational reflexivity that, according to the study, ensures that the algorithm’s output meets the audit organization’s requirements and changes in the environment.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 24 August 2020

Francesca Manes-Rossi, Giuseppe Nicolò, Adriana Tiron Tudor and Gianluca Zanellato

This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of…

Abstract

Purpose

This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with IR framework requirements. The study also proposes an analysis of the possible explanatory factors driving the level of IRD. Specific attention is devoted to examine the influence exerted by the public ownership on the level of IRD provided by SOEs.

Design/methodology/approach

The IRs published by a balanced sample of 18 European SOEs between 2013 and 2017 were examined through a manual content analysis. Several analyzes were performed to assess the relationship between the level of IRD provided by SOEs and some possible determinants.

Findings

Results show an increasing level of disclosure during the observed period, confirming the relevance of IR as a tool for transparency and accountability within the context of SOEs. Statistical analyzes show that government ownership, external assurance, investor protection and global reporting initiative guidelines adoption positively affect the level of IRD, while SOE size exerts a negative influence.

Originality/value

As this paper examines a context which has been under-investigated, it presents fresh knowledge about the evolution of IR adoption by European SOEs. Furthermore, this paper identifies some of the explanatory factors that drive the preparation of IR, thus providing international integrated reporting council, policymakers and standard-setters with the relevant information for inclusion in specific guidelines for IR by SOEs.

Details

Meditari Accountancy Research, vol. 29 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 9 April 2018

David Alexander, Adriana Tiron-Tudor and Ioana Dragu

This paper aims to focus on corporate accountability, analysing the case of Rosia Montana Gold Corporation (RMGC) from the perspective of civil society, acting as a…

Abstract

Purpose

This paper aims to focus on corporate accountability, analysing the case of Rosia Montana Gold Corporation (RMGC) from the perspective of civil society, acting as a significant stakeholder.

Design/methodology/approach

The authors ground the research on legitimacy theory, as the paper presents the company’s efforts to obtain the approval/legitimacy from one of its main vocal stakeholders: civil society. The paper presents the historical background of the Rosia Montana region, and then explains the stages of the RMGC project development, together with the company’s actions to be recognised by the local environment. They also investigate the corporate reports issued by Rosia Montana Gold Corporation, especially in and after 2010.

Findings

The results show that RMGC failed to gain the legitimacy of the Romanian society, and the authors discuss causes and implications.

Originality/value

This research brings a valuable contribution to the corporate reporting literature, being one of the first studies on the state of reporting in Romania in the mining sector, analysing the implications of the relationship between corporate accountability and civil society.

Details

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

Keywords

Article
Publication date: 2 February 2021

Adriana Tiron-Tudor, Delia Deliu, Nicoleta Farcane and Adelina Dontu

The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change…

2157

Abstract

Purpose

The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a specific focus at the organization level.

Design/methodology/approach

A hybrid systematic literature review of relevant literature is presented based on recent research papers published in highly ranked scientific journals that capture how accounting organizations might manage the changes induced by BT.

Findings

The findings of the review indicate that implementing BT requires some new modus operandi. From individual behavior to organizational structure, the advantages of blockchain must be emphasized in all accounting and auditing organizations. Managers should forge a plan that takes advantage of employees' skills, competencies and talent, implementing forward-looking company procedures and actively deciding how to navigate workplace dynamics, personalities and responsibilities.

Research limitations/implications

The main limitations of the study refer to the infancy of the BT and require the development of knowledge through future studies to allow a more accurate outline of the overall picture and a detailed one of the BT phenomena with applicability to accounting and auditing. At this stage, it is not yet possible to fully envision the implications of BT on professional accounting and auditing organizations. However, there will be clients who adopt BTs, so firms should work with them to understand BT-based accounting and auditing applications. That is, accounting and auditing organizations should expand their skills and knowledge to anticipate and meet clients' needs.

Practical implications

In a constantly digitalizing world, the traditional accounting and educational environment is changing but not quickly enough to meet the requirements of a blockchain accounting system yet. For this reason, practical implications on the daily activities of the organizations and the restructuration of their internal architecture have been revealed in this paper.

Originality/value

The paper approaches blockchain using the lens of organizational change management with a specific focus on the accounting and audit organizations, and it proposes solutions to cope with the arising technological challenges. A challenge itself is the implementation of blockchain, especially when an entity is not ready for the process. Therefore, the SWOT analysis elaborated in this paper and focused on the accounting and auditing firms is an element of novelty and at the same time, a helpful tool highlighting the main strengths, weaknesses, opportunities and threats of this technology, supporting organizations in assessing how ready they are for its adoption. The research on blockchain in accountancy organizations is still necessary for at least seven key areas which have been proposed and detailed at the end of the paper, bringing in this way clarity in regards to the most endorsed avenues for future research directions.

Details

Journal of Organizational Change Management, vol. 34 no. 2
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 15 May 2017

Andreea Cîrstea, Cristina Silvia Nistor and Adriana Tiron Tudor

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International…

Abstract

Purpose

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics.

Design/methodology/approach

The research methodology combines content analysis with the comparative and interpretive method, and also some statistical methods such as residual analysis, association coefficients, that come to bring added value to the public sector literature.

Findings

The main findings of the research concern the appreciation of consolidation approach in the public sphere under a dual aspect. The first one is theoretical, by presenting the evolution of the concept in literature, and the second one is empirical, by analyzing how IPSAS correlates with International Financial Reporting Standards (IFRS), how the Exposure Draft 49 (ED 49) respondents perceive its content and implications, along with the extent to which the publication of IPSAS 35 took into account the exposure draft stage. In the authors’ opinion, the study manages to capture, theoretically and empirically, the evolution and the stage of consolidation in the public sector. The main results of the study lie in the combination in the empirical sphere of the content analysis with the mathematical and statistical methods, in order to assess the correlation IPSAS/IFRS, the responses to ED 49, but also the influences on the final version of IPSAS 35.

Research limitations/implications

The main limitations of the study are: the diversity of the received responses to ED and the number of comment letters submitted by the respondents.

Practical implications

The study addresses to a broad range of users: theoreticians, practitioners or professional bodies/legislators who will have a basis for analyzing what the acceptance and inclusion of IPSAS 35 in the national accounting rules would mean.

Social implications

The paper offers the possibility to understand the evolution of the concept of public sector consolidation.

Originality/value

The first originality aspect is revealed by the theoretical documentation and the second one lies in the combination of the empirical sphere of the content analysis with the mathematical and statistical methods.

Details

Journal of Economic and Administrative Sciences, vol. 33 no. 1
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 8 October 2019

Adriana Tiron-Tudor, Cristina Silvia Nistor and Cristina Alexandrina Stefanescu

The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting…

Abstract

Purpose

The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level.

Design/methodology/approach

The paper carried out an exploratory data analysis of the harmonisation of statistical, budgetary and financial reporting at the EU level. A mapping visualisation offers a comprehensive overview of the current state of connections between these reporting systems.

Findings

The results reveal the complexity of governments’ reporting systems homogeneity, although all stakeholders recognise the struggle for the principles of performance and transparency in the public sector. Thus, these are following the EU Commission’s study, which concludes that there is significant heterogeneity in the accounting and reporting practices applied transversely throughout all Member States.

Research limitations/implications

The relevance of the study is comprehensive, from the economic environment to the practitioners, from the international regulatory bodies to the national ones, all can assess and quantify the significance of the past, present and future changes, considering their needs. The limitations of the research regard the documentation background because uniformly accessing some information presented by the EU Member States is relatively tricky. Future research might focus on the effects of these changes as they occur.

Originality/value

The study contributes to the scientific literature in the public sector through a comprehensive, well-supported and statistically grounded analysis performed at EU level, able to provide reliable results and to support valuable future recommendations towards harmonised reporting. Moreover, it supports and encourages all national and international efforts for improving the comparability of financial, budgetary and aggregated statistical reports.

Details

International Journal of Public Sector Management, vol. 33 no. 2/3
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 2 May 2017

Claudia Urdari, Teodora Viorica Farcas and Adriana Tiron-Tudor

This paper aims to inquire about the types of measurements used by international university rankings and their connection to the higher education institutions’ (HEIs…

Abstract

Purpose

This paper aims to inquire about the types of measurements used by international university rankings and their connection to the higher education institutions’ (HEIs) third mission activities, namely, the contribution to society.

Design/methodology/approach

The paper is based on a review of literature and content analysis of nine international rankings.

Findings

This empirical study corroborates that rankings focus on teaching and research activities but rarely measure the HEIs’ connection to practice.

Originality/value

As the measurements used by international university rankings are claimed to have a huge impact on the structuring of the academic environment, this paper shows that international rankings fail to measure the HEIs’ success in developing third mission activities.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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