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Article
Publication date: 10 September 2021

Kathryn Bewley, Cameron Graham and Songlan Peng

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value…

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1898

Abstract

Purpose

This article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).

Design/methodology/approach

This article engages directly with the arguments of the criticism.

Findings

This article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.

Practical implications

This article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.

Originality/value

This article contributes to a better appreciation of qualitative accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 27 March 2009

Cameron Graham

The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research.

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2107

Abstract

Purpose

The paper aims to describe the construction of this AAAJ special issue as an exercise in creating and consolidating social space for innovative accounting research.

Design/methodology/approach

A review of prior literature and the events leading to this AAAJ issue are used to provide a context for the articles appearing in the issue.

Findings

The paper suggests that accounting research is implicated in subalternity in complex ways, both through its construction of the subject of research and in its attempts to reproduce accounting researchers habituated to Western academic norms and practices.

Research limitations/implications

The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples.

Originality/value

This journal issue is an attempt to expand research space by bringing together authors from different areas of accounting research, as well as a consolidation of vibrant existing streams of research. The paper introduces the special issue.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 12 September 2016

Kelly Dombroski

The purpose of this paper is to use a case study of an online parenting forum to theorise how mothers’ everyday environmental and caring labour is a form of environmental…

Abstract

Purpose

The purpose of this paper is to use a case study of an online parenting forum to theorise how mothers’ everyday environmental and caring labour is a form of environmental and social activism in the home, that while not organised as such, is still collectivised in a “hybrid activist collective”.

Design/methodology/approach

Using ethnographic data and content analysis from an online parenting forum for the nappy-free infant hygiene practice known as “elimination communication”, the author compares the matters of key concern arising for this group of mothers with economic activist concerns as identified by Gibson-Graham et al. (2013) in their community economies work.

Findings

The paper finds a high degree of resonance between the key concerns of the elimination communication forum members with the key concerns of community economies. Furthermore, the author identifies the components of what might comprise a “hybrid activist collective” of mothers and others undertaking direct action for environmental and social change.

Social implications

Mothers and others acting for social and environmental change through domestic practices should be recognised for their important environmental and caring labour.

Originality/value

The paper proposes the “hybrid activist collective” as a way of understanding the human and non-human elements that gather together to act for environmental and social change in a collectivised, but not formally organised manner.

Details

International Journal of Sociology and Social Policy, vol. 36 no. 9/10
Type: Research Article
ISSN: 0144-333X

Keywords

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Article
Publication date: 21 May 2018

Kathryn Bewley, Cameron Graham and Songlan Peng

The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA…

Abstract

Purpose

The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted in China despite its conservative accounting traditions.

Design/methodology/approach

The study uses archival records and an analytic framework adapted from the studies of social movements to identify the institutional factors that differ between China’ first unsuccessful attempt to adopt FVA and its second successful attempt.

Findings

Shared interests of elite national and international groups, creation of social infrastructure, marshaling of key resources, and specific actions to frame FVA standards are found to be crucial factors supporting FVA reform in China.

Practical implications

The study helps advance our understanding of dissemination of international accounting regulations in non-Western societies. The findings can help accounting standard setters to avoid costly failures.

Originality/value

The study provides a structured analysis of the propagation of global accounting regulations. It exposes the factors in the failure and success of FVA adoption in China.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 2 August 2011

Cameron Graham, James Guthrie and Lee D. Parker

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5

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 October 2005

Dean Neu and Cameron Graham

This essay sets out to introduce the special issue.

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5314

Abstract

Purpose

This essay sets out to introduce the special issue.

Design/methodology/approach

The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue.

Findings

Not applicable.

Originality/value

The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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Book part
Publication date: 10 August 2017

Laurel Zwissler

This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance…

Abstract

Purpose

This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance concerns of North American staff and volunteers, to care for artisans abroad, and to incorporate expansion plans in the face of challenges raised by the recession.

Methodology/approach

This chapter draws on fieldwork with stores in Toronto (2011–2012) and ongoing fieldwork (summer 2014 and 2015) with the flagship store in Ephrata, Pennsylvania.

Findings

Members express continuing tension between the organization’s founding Mennonite values and the more recent orientation chosen by leadership, to compete successfully in “regular” retail space against non-fair-trade brands. Store staff and volunteers perceive Villages’ buying practices, meant to provide “fairness” to producers in the developing world, as somewhat inconsistent with the treatment of North American store employees. Corporate leadership is mainly focused on ameliorating poverty abroad, rather than framing the organization’s work in a broader social justice context, which store staff and volunteers expect.

Originality/value

At a time of increasing dialogue about alternative value systems that expand notions of economic worth, the fair-trade movement offers a useful model for one attempt to work within the market system to ameliorate its damages. Understanding how one organization negotiates its own competing value systems can provide useful perspective on other revaluation projects.

Details

Anthropological Considerations of Production, Exchange, Vending and Tourism
Type: Book
ISBN: 978-1-78743-194-2

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Article
Publication date: 27 March 2009

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

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10093

Abstract

Purpose

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

Design/methodology/approach

This is a desk based study of existing literature analysed through a framework of management control transformation in developing countries derived from the authors' research.

Findings

Research is growing, especially on accounting in state‐owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non‐governmental organisations, and transnational institutions.

Originality/value

This is the first review of this area and thus should help intending and existing scholars.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 March 2009

Chandana Alawattage and Danture Wickramasinghe

This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea.

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2353

Abstract

Purpose

This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea.

Design/methodology/approach

The paper draws on James Scott's political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations.

Findings

An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the commentaries that accounting has been to suppress or hegemonise the subalterns and appreciating the analysis of indigenous resistance implicated in emancipatory potential, this paper examines how a distinct subaltern group in Ceylon Tea deployed their own weapons towards the changes in GAS.

Originality/value

The accounting literature neglects how subalterns reconstruct governance and accountability structures: this paper introduces a social accounting perspective on resistance, control and structural transformations. Also, it introduces to accounting researchers James Scott's political anthropology as an alternative framework.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 16 November 2010

Michelle Therese Hackett

The purpose of the paper is to highlight key issues for the social enterprise field in Bangladesh, which are not sufficiently addressed in current social enterprise…

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1877

Abstract

Purpose

The purpose of the paper is to highlight key issues for the social enterprise field in Bangladesh, which are not sufficiently addressed in current social enterprise debates and discourse.

Design/methodology/approach

The paper reviews key economic and political debates in the current social enterprise literature. It then attempts to demonstrate how these are insufficient for critical analysis of social enterprise in Bangladesh. The paper draws on field research and literature on the Grameen social enterprises to inform this argument.

Findings

The paper finds that this review of the main debates in a Bangladeshi context raises many pertinent and urgent questions about the role of social enterprise in addressing: complex market failures; the boundaries of the field in the informal and formal sectors; the conflicts caused by contending political objectives and donor/creditor expectations; and broader development issues.

Research limitations/implications

The paper focuses on the economic and political factors, which differ between Western and developing world environments. It does this with the specific example of the Grameen Energy and Grameen Bank social enterprises from Bangladesh. Whilst this is sufficient to support the paper's aim, it limits the scope of the findings.

Originality/value

This paper highlights a gap in the literature which has had little attention in academic or practitioner fields of social enterprise.

Details

Social Enterprise Journal, vol. 6 no. 3
Type: Research Article
ISSN: 1750-8614

Keywords

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