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1 – 10 of 10Camille Gaudy and Bertrand Malsch
This study aims to examine auditors’ search for meaningfulness in sustainability assurance (SA) work.
Abstract
Purpose
This study aims to examine auditors’ search for meaningfulness in sustainability assurance (SA) work.
Design/methodology/approach
The authors collected ethnographic data over a nine-month period from two small firms offering SA services in France between 2018 and 2019.
Findings
Auditors’ experiences of meaningfulness are facilitated by shared sustainability values among colleagues, social acknowledgement of like-minded profiles and the feeling that working in a “small firm” provides a more fulfilling and committed-to-sustainability environment than conventional assurance work in large accounting firms. The search for meaningfulness collapses when auditors realize not only the limits of their agentic and transformative capacities but also their unintended complicity in certifying the reports of companies with poor sustainability performance. Because they struggle to reconcile the assessment of their professional practice with their value system, the participants are tempted to disengage from their work by giving up a sustainability career and/or by reframing SA work as an advisory rather than a control function.
Originality/value
The authors approach SA not as an organizational project of professional expansion, through which accounting firms attempt to expand their scope of practice, but as an individual and reflexive search of aligning assurance work to their value system. Auditors’ search for meaningfulness is a strong counterpoint to the financial auditing literature, which portrays auditors as professionals with a low sense of purpose at work, but also to the literature criticizing accounting firms’ discursive processes of “depoliticization” (Malsch, 2013) and “de-emotionalization” (Rodrigue et al., 2022) of socio-environmental issues.
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Ricardo Azambuja, Lisa Baudot and Bertrand Malsch
This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse…
Abstract
Purpose
This study explores the professional work of managers in professional service firms (PSFs) by focusing on the relational position of managers as they interface between diverse groups of actors and navigate a multiplicity of accountabilities.
Design/methodology/approach
Drawing on an ethnographic study of managers in a Brazilian PSF, this study demonstrates through observations, interviews and shadowing how PSF managers address multiple accountabilities in the conduct of professional work.
Findings
To navigate multiple accountabilities, PSF managers perform several forms of boundary work, which the authors conceptualize as “revamping” and “remolding” operations and “translating” and “transforming” understandings. The form of boundary work performed depends on the configuration of two elements of accountability demands: knowledge orientation and extent of exposure. Although analytically distinct, these elements intertwine, suggesting the need for a dynamic perspective on accountability. The analysis shows that professional work extends beyond fixed or passive views of hierarchical and intrinsic accountability to emphasize that managers exude accountability of an adaptive nature.
Research limitations/implications
This study illustrates and theorizes the role of boundary work in PSFs, develops its link to accountability, and identifies its scholarly and practical affordances and limitations for understanding managers’ professional work when navigating multiple accountabilities.
Originality/value
The findings reveal perspectives and behaviors of managers embedded in PSFs, illustrating their unstructured and agentic experiences of accountability and boundary work in practice. The insights can be extended to other contexts where managers face multiple accountabilities in conducting professional work.
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Ryan Stack, Storm Gould and Bertrand Malsch
This case was developed using a mixture of publicly available documents created by the partner community, general information from public sources like the First Nations Finance…
Abstract
Research methodology
This case was developed using a mixture of publicly available documents created by the partner community, general information from public sources like the First Nations Finance Authority (FNFA) website and Government of Canada websites, and personal and first-hand experience of the indigenous coauthor, Storm Gould.
Case overview/synopsis
Wisikk is a Mi’kmaq sovereign reserve territory located in Mi’kmaq’ki in the place that settler governments call Nova Scotia. The community has existed in its location since time immemorial and has been recognized by the settler government since the early 19th century. An opportunity for community-run business has arisen for Wisikk based on the legalization of cannabis throughout Canada in 2018. This case’s protagonist is the community’s Vice-President for Business Development, Andrew Googoo, as he considers bringing a proposal for a cannabis retailing venture to the Chief and Council. Cannabis legalization in Canada left sales policies to the provinces and was silent as to the rules governing cannabis sales by indigenous communities on their sovereign territory. Considering both potential negative impacts to the community, as well as the potential financial benefits from a successful reserve-based cannabis dispensary, Andrew must soon present his initial findings to the Chief and Council for their deliberation and decision. Any venture undertaken by the reserve would require a loan from the FNFA, so Andrew must also consider the projections and reports that the FNFA would require to support their lending decision.
Complexity academic level
The case is appropriate for mid-level or capstone undergraduate and graduate business courses, especially those focused on entrepreneurship, business ownership or indigenous ownership. The case was originally developed for the accounting division of an international undergraduate case competition. In addition to accounting concepts like pro forma/budgeted income statements and decision analysis, it is intended to showcase some legal and cultural features of community-led indigenous business ventures. The idea is for students to explore concepts of sovereignty, community involvement and broader stakeholder impact, as well as more technical accounting and financial concepts.
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Marie-Soleil Tremblay, Yves Gendron and Bertrand Malsch
Drawing on Bourdieu’s (2001) concept of symbolic violence in his work on Masculine Domination, the purpose of this paper is to examine how perceptions of legitimacy surrounding…
Abstract
Purpose
Drawing on Bourdieu’s (2001) concept of symbolic violence in his work on Masculine Domination, the purpose of this paper is to examine how perceptions of legitimacy surrounding the presence of female directors are constructed in the boardroom, and the role of symbolic violence in the process.
Design/methodology/approach
The authors carried out the investigation through a series of 32 interviews, mostly with board members in government-owned, commercially focussed companies in Québec. The study was conducted in the aftermath of the adoption of a legislative measure aiming to institute parity in the boardroom of government-owned companies.
Findings
The analysis suggests that perceptions of legitimacy are predicated on two main discourses, as conveyed through board members when interpreting the presence of female directors. In the first discursive representation, feminine gender is naturalized and mobilized by participants to support (quite oftentimes in a rather apparent positive way) the distinctive contributions that femininity can make, or cannot make, to the functioning of boards. In the second discourse (degenderizing), the question of gender disappears from the sense-making process. Women’s presence is then justified and normalized, not because of their feminine qualities, but rather and uniquely for their competencies.
Research limitations/implications
While, from a first level of analysis, the main discourses the authors unveiled may be considered as potentially enhancing women’s role and legitimacy within boards, from a deeper perspective such discourses may also be viewed as channels for symbolic violence to operate discreetly, promoting certain forms of misrecognition that continue to marginalize certain individuals or groups of people. For example, the degenderizing discourse misrecognizes that a focus on individual competency contests overlooks the social conditions under which the contesters developed their competencies.
Practical implications
Provides awareness and a basis for directors to understand and how symbolic power covertly operates in apparently rationalized structures of corporate governance and challenge assumptions.
Social implications
Implications in terms of policy making to promote board diversity are discussed. This is particularly relevant since many countries around the world are considering affirmative-action-type regulation to accelerate an otherwise dawdling trend in the nomination of women on boards.
Originality/value
The research is the first to empirically address the notion of gendering in the boardroom, focussing on the construction of meanings surrounding the “legitimate” female director. The study is also one of few giving access to a field where a critical mass is attained, allowing the authors to investigate perceptions regarding the extent to which the order of things is altered in the boardroom once formal parity is established. Finally, the study sensitizes the authors further to the pertinence of investigating how symbolic power covertly operates in today’s society, including within apparently rationalized structures of corporate governance.
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This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of…
Abstract
Purpose
This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.
Design/methodology/approach
This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.
Findings
This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.
Originality/value
This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.
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Bertrand Malsch, Yves Gendron and Frédérique Grazzini
Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French…
Abstract
Purpose
Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research.
Design/methodology/approach
The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus.
Findings
Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically‐engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way?
Originality/value
The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.
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Lee D. Parker and James Guthrie
This editorial aims to consider contemporary issues for accounting scholars, in particular journals rating and benchmarking, arguing that current international trends are risking…
Abstract
Purpose
This editorial aims to consider contemporary issues for accounting scholars, in particular journals rating and benchmarking, arguing that current international trends are risking academic research quality.
Design/methodology/approach
This paper takes the form of an editorial review and argument.
Findings
The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its quality and the construction and measurement of the quality of accounting journals and research impact on society continue to be hotly debated.
Research limitations/implications
The editorial offers scope for accounting academics to engage in debate about the impact of journal rankings and benchmarking on their teaching and research, important issues in higher education, not only in Australia, but also internationally.
Originality/value
The paper provides commentary on the “quality” of accounting research and measurement practices associated with rating and benchmarking academic journals.
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Ingrid Jeacle and Chris Carter
This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.
Abstract
Purpose
This paper aims to consider the impact of Michael Power’s (1997) Audit Society thesis for understanding the rise of audit logics in the virtual world.
Design/methodology/approach
The paper reviews some of the key concepts in Audit Society and discusses them with reference to the role of the user review.
Findings
The paper argues that user reviews are an illustrative example of Audit Society in the online world, with notions of independence, measurability and expertise being deployed to create a sense of comfort and trust.
Originality/value
The paper enhances our understanding of the impact of Audit Society on everyday lives with particular reference to the lives of the digital citizen.
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Mohamed Chelli, Sylvain Durocher and Jacques Richard
The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French…
Abstract
Purpose
The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information.
Design/methodology/approach
The approach used in the paper is both quantitative and qualitative. A content analysis of environmental disclosure provided in annual reports, environmental reports and web sites by 26 French companies listed in the CAC 40 is performed throughout the period 2001-2011.
Findings
The findings of this study show a significant and enduring improvement in the quality and quantity of environmental disclosure from 2001 to 2011. Even in the absence of penalties for non-compliance, the NRE law stimulated a stark and positive lasting change in the way that French companies account for their environmental information. These findings are consistent with the institutional view of legitimacy theory whereby legislation provides corporate managers with a representation of relevant audiences' perceptions about social and environmental reporting, prompting them to comply with the law to ensure organizational legitimacy.
Originality/value
Social and environmental reporting studies generally adopt a strategic view of legitimacy to examine how organizations use social and environmental reporting to respond strategically to legitimacy threats. This study provides early empirical evidence about the relevance of institutional legitimacy theory in explaining environmental reporting.
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Carolyn J. Cordery, Ivo De Loo and Hugo Letiche
This paper aims to outline the motivation for this Accounting, Auditing and Accountability Journal (AAAJ) Special Issue, providing an overview of the six selected papers. This…
Abstract
Purpose
This paper aims to outline the motivation for this Accounting, Auditing and Accountability Journal (AAAJ) Special Issue, providing an overview of the six selected papers. This study seeks to inspire further ethnographic research on accountability.
Design/methodology/approach
The authors reflect on why ethnographic investigation is essential to accountability research and the boundaries that constrained and enabled both this Special Issue and which occur in ethnographic research.
Findings
The contents of this issue do not merely describe or analyse one or more “accounts”, but also consider how the accounted for reflects its surroundings and its role in the social world. The authors argue that such research should progress from ethnographic descriptive data to infer meaningful conclusions and move from the everyday natural settings of behaviour to examine inter-relatedness. This requires the researcher to maintain their intra-relatedness. These boundaries, inherent to human existence, are actively created and operate at different aggregation levels to include and exclude.
Research limitations/implications
In this introduction and the papers selected for this AAAJ special issue, with few exceptions, accountability shifts from the researched to the researcher as research accounts are produced. Yet, ethnographies of accountability are epistemologically and ontologically weighted towards accepting the possibility of shared social meaning requiring researchers to manage the interactions, relationalities and presuppositions between these places. The authors urge future researchers to experiment more explicitly than has often been the case with published accounts of these demands.
Originality/value
This AAAJ Special Issue provides a set of original empirical and theoretical contributions to support and advance further ethnographic research into accountability which acknowledges the boundaries that may include and exclude.
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