Search results
1 – 10 of 20Mélissa Fortin, Erica Pimentel and Emilio Boulianne
This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors…
Abstract
Purpose
This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.
Design/methodology/approach
The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.
Findings
The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.
Originality/value
The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.
Details
Keywords
Hani Tadros, Michel Magnan and Emilio Boulianne
This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or…
Abstract
Purpose
This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information.
Design/methodology/approach
The study uses a panel data analysis to examine the association between firms’ EPIs disclosures and their environmental performances, and other economic and legitimacy factors.
Findings
The results show that firms’ disclosures are not associated with the level of environmental performance and that firms continue to provide EPI information even if they witness a decline in their environmental performance. The evidence suggests that firms’ environmental disclosures are reliable and indicative of their environmental performance.
Practical implications
The findings suggest that mandating EPI disclosures may increase the level of the information reported and reduce firms’ discretion over the disclosure of such information.
Originality/value
Reporting of EPIs is directly linked to firms’ environmental performances. By examining the association between EPI disclosures and environmental performance, the study contributes to the ongoing debate about firms’ reporting and whether it is informative to its stakeholders or whether firms use this type of information to legitimize their operations and portray it in a positive light.
Details
Keywords
Emilio Boulianne, Leanne S. Keddie and Maxence Postaire
This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability…
Abstract
Purpose
This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations.
Design/methodology/approach
We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context.
Findings
We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting.
Practical implications
This research draws attention to the consequences of society ignoring sustainability education for professional accountants.
Social implications
This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability.
Originality/value
This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.
Details
Keywords
Tarek El Masri, Matthäus Tekathen, Michel Magnan and Emilio Boulianne
Family firms possess dual identities, being the family and the business, which can be segmented and integrated to various degrees. This study examines whether and how management…
Abstract
Purpose
Family firms possess dual identities, being the family and the business, which can be segmented and integrated to various degrees. This study examines whether and how management control technologies are calibrated to fit into the dual identities of family firms.
Design/methodology/approach
A qualitative study of 20 family firms was conducted using semi-structured, in-depth interviews with owner-managers, drawings of mental maps and publicly available information. The notion of calibration was developed and used, with its three components of graduation, purpose and reference, as an organizing device for the interpretive understanding of the management control usage and its relation to family firms’ dual identities.
Findings
The study finds that the use of calculative, family-centric and procedural management controls – in sum the pervasive use of management control technologies – are associated with a professionalization of the family firm, a foregrounding of the business identity and a reduction of the disadvantageous side of familiness. In comparison, the pragmatic and minimal use of management control technologies are found to be associated with an emphasis on family identity. It transpires as liberating, engendering trust and unfolding a familial environment.
Research limitations/implications
Because results are derived from a qualitative approach, they are not generalizable at an empirical level. By showing how the use of management control technologies is calibrated with reference to family firms’ dual identities, the paper reveals the perceived potency of control technologies to affect the identity of firms.
Practical implications
The study reveals how family firms perceive management control technologies as strengthening their business identity while weakening their family identity. Thereby, this study provides an account of how management control technologies are expected to change the identity of firms.
Originality/value
This paper contributes to the management control and family business literatures because it uncovers how management control technologies are calibrated in reference to family firms’ dual identities. It shows that calculative, family-centric and procedural management controls are used to professionalize the firm and strengthen its business identity as well as to reduce the negative effects of the family identity. The paper also illustrates how the liberating force of using pragmatic and minimal control technologies can serve to give prominence to the family identity.
Details
Keywords
For many years management accountants have been involved in the design of information systems for decision-making. To be effective in system design, accountants need pertinent and…
Abstract
For many years management accountants have been involved in the design of information systems for decision-making. To be effective in system design, accountants need pertinent and reliable performance measures within a valid framework. The Balanced Scorecard (BSC) has received a great deal of attention as a comprehensive model of performance that takes into account both financial and non-financial measures. This paper examines the empirical reliability and validity of the BSC framework and its associated measures. With reference to content validity, internal consistency reliability, and factorial validity, results show that BSC, with measures grouped into its four dimensions, is a valid performance model.
Previous studies have called for better reliability and validity of BSC measures. The present study may help in the design and implementation of BSCs in business units by adding robustness to the BSC framework, and by suggesting a set of valid measures associated with the four BSC dimensions. The results may lead to reduced costs of BSC design and implementation, and enhanced consistency of future studies of the BSC.
This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined…
Abstract
Purpose
This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.
Design/methodology/approach
The survey method was employed to collect information from accounting students in a Canadian business school. A total of 1,053 usable questionnaires were returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings.
Findings
The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems.
Originality/value
Little investigation has been performed on the usefulness and impact accounting software utilization may have on students' level of learning. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions. The findings of this study have the potential to make a difference in the way that educators teach and business students learn. Business education may be improved by the judicious use of software in the classroom.
Details
Keywords
Emilio Boulianne and S. Leanne Keddie
This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in…
Abstract
Purpose
This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the Canadian professional accounting education program?
Methodology/approach
Content analysis and interviews.
Findings
We find that sustainability is not a key component of the CPA education program since its sustainability content has shrunk over the years. We believe that the groupthink phenomenon may have influenced the selection of CPA Competency Map participants (whose backgrounds reveal a lack of sustainability expertise) as well as the participants’ discussions. Additionally, a lack of consideration for society as a key stakeholder may have also influenced the shortage of sustainability content. Finally, power dynamics might have contributed to the financial accounting and reporting competencies dominating the new map.
Research limitations
We did not have access to the live meetings when the Map was created, although we conducted interviews with representatives involved in the process. This research is bound by a confidentiality agreement that limits us from providing sensitive details. However, we do not consider that these limitations undermine our contribution or reduce the relevance of our research.
Originality/value
Our research contributes to the under-researched domain of sustainability education and to understanding how groupthink, stakeholder theory and power dynamics may have contributed to the dearth of sustainability coverage in the new Canadian CPA program.
Details
Keywords
The Balanced Scorecard (BSC) proposes four dimensions to represent business performance: Financial, Customer, Innovation and Internal Business, and Learning and Growth…
Abstract
The Balanced Scorecard (BSC) proposes four dimensions to represent business performance: Financial, Customer, Innovation and Internal Business, and Learning and Growth. Surprisingly, little attention has been paid to the BSC as a valid construct representing performance. Despite surveys reporting that a growing number of firms use the BSC, little is known about the reliability and validity of the measures and dimensions it proposes. Validity problems impact on the importance and credibility allocated by management to certain BSC measures.
This study's objective is to empirically examine the construct validity of the BSC. Through a literature review and field study, a set of measures associated with all four BSC dimensions is selected. Next, survey research is conducted to examine the reliability of selected measures and the structure of BSC dimensions. Lastly, we examine the convergent and discriminate validity of the BSC's measures using the multitrait–multimethod (MTMM) matrix.
Results show that the BSC – with its four dimensions and related measures – represents a valid construct. This study responds to research calls on the importance of validating the BSC framework – and its associated measures – in order to enhance consistency on BSC research.
Provide a better understanding of the functionalities and benefits of the procurement card technology (P‐Card), and examines the card's impact on management control and the audit…
Abstract
Purpose
Provide a better understanding of the functionalities and benefits of the procurement card technology (P‐Card), and examines the card's impact on management control and the audit function.
Design/methodology/approach
Describes the recent published works on P‐Card's benefits in costs reduction and data integration with information systems, aiming to provide comprehensive research and practical advices.
Findings
Provides information about the impact of P‐Card on business processes, along with opportunities to set managerial reports. The future of P‐Card technology is elaborated in order to broadening P‐Card usage.
Research limitations/implications
To explain the determinants of and outcomes from the adoption and usage of P‐Card, contingency variables such as size, business environment, and structure may be examined. Also, studies on P‐Card have only used the survey method as the way to gather information, while interviews, observation, and system documentation examination should be performed to corroborate the survey results obtained. Intangible benefits such as improved decision‐making, better management control, or improved job satisfaction should be considered to provide more robust assessment of P‐Card usage and benefits.
Practical implications
A useful source of information to help management auditors to take proactive approaches to improve business efficiency, design effective control systems, and streamline accounting processes.
Originality/value
The paper describes ways to integrate P‐Card data directly to computer‐based accounting information systems via electronic posting to the ledger offered by software capabilities.
Details