Search results

Empirically, this paper questions whether accounting can help cope with crisis and preserve some form of feminist ideals. Theoretically, this paper aims to explore how accounting affects the division of emotional work in times of crisis.

The paper relies on a qualitative study that investigates “life under lockdown” during the COVID crisis and focuses on middle-class well-educated couples aspiring for some form of gender equality and who introduced accounting tools (schedules, charts, to-do-lists, etc.) in their daily life to achieve it.

The paper argues that accounting tools are not able to prevent couples from adopting traditional ways of carrying out emotional work. By favoring the masculine way of displaying emotions, they make invisible women's efforts for comforting. They even mask the unequal distribution of emotional work under some form of “neoliberal equality”. Also, in a context where middle-class standards are perceived as crucial to meet for both parents to keep their social position, accounting tools, by holding parents accountable for these standards, let no time to find alternative ways of living. Consequently, traditional roles become impossible to reverse.

The paper investigates accounting, gender and emotions by showing the importance of making emotional work visible at a household but also at an organizational and societal level. It calls for an “integrative” emotional display that is crucial for resilience in times of crisis and invites to challenge neoliberal middle-class standards that make household life difficult for most women. Theoretically, it invites for further exploring how accounting tools are constructed and negotiated and how unpredictable elements of life other than emotions affect gender when accounting tools are introduced in times of crisis.

This article contributes to the literature on gender-in-accounting by introducing the concept of emotional work and showing how accounting tools affect the gendered division of emotional work in praxis.

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.

This paper proposes a research method for analysing talk about accounting concepts, systems and numbers. The authors argue that studying accounting talk in situ is a fruitful way to understand both the role accounting plays in the framing of relationships between individuals and the associated emotional content of these exchanges. As such, the authors argue that conversation analysis (CA) is a useful complement to interviews in qualitative research.

The authors introduce a specific approach to CA called positioning theory, which captures the linguistic and emotional subtleties embedded within interpersonal interactions, and the way accounting impacts and mediates these relations through measuring, assessment and control. The authors draw on one particularly animated conversation about accounting in a manufacturing company. The conversation was a largely emotional and animated exchange between individuals where talk about accounting was imbued with metaphors, violence, sex and humour.

While participants in conversations may appear to draw on similar forms of language and expression, CA allows researchers to see that the meaning of these shared expressions change based on who is saying them, whom they are saying them to and how they are saying them. Dissecting conversations as they unfold, offers a more nuanced and multifaceted understanding of accounting as central to the social fabric of organisational life.

As opposed to interviews, which often suffer from the rationality of hindsight (referred to as retrospective rationality), CA captures the unfolding nature of accounting talk in real-time–not upon reflection.

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality.

Managers of 178 manufacturing companies have undergone a test regarding spiritual intelligence and emotional intelligence, of which 119 responded to the online questionnaire. Information on these two psychometric items was collected through King–Baron standard questionnaire, and quantitative data on tax avoidance, disclosure quality and performance were collected through the Rahavard Novin application, financial statements and Stock Exchange website. Obtained data were analyzed using factor analysis and structural equation modeling.

The results show that a relationship exists between the level of intellectual skills of managers (spiritual intelligence and emotional intelligence) and tax avoidance activities.

The current study is almost the first study in developing countries which focuses on the subject of the study.

This research aims to investigate the message strategies most likely to promote online “word-of-mouth” (WOM) activity for business-to-business (B2B)/business-to-consumer as well as product/service Facebook accounts.

Using content analysis and HLM, the authors measure the relationship between three types of message strategies and Facebook message “Likes” by analyzing 1,143 wall post messages of 193 Fortune 500 Facebook accounts.

Research findings suggest that B2B Facebook account posts are more effective if they include corporate brand names and avoid “hard sell” or explicitly commercial statements. Furthermore, results suggest that including emotional sentiments in Facebook posts is a particularly effective social media strategy for B2B and service marketers.

This study advances the knowledge of social media and online WOM behavior, as well as B2B and service advertising/communication literature, by relating message content to message popularity. In terms of managerial implications, this research provides explanations and support for the implementation of effective social media message strategies that are likely to promote WOM activity.

This chapter addresses how emotional labor relates to effort; an important mediator in the relationship between emotional labor strategies and important outcomes. To better understand how effort functions in these relationships, a new way of understanding emotional labor strategies is considered. This new approach accounts for effort profiles associated with different types of emotional labor. Consequently, three distinct categories of emotional labor strategies emerge; cause-focused, symptom-focused, and avoidance actions. These new categories are contrasted with the current dichotomous understanding of emotional labor strategies; surface and deep acting. How these three distinct sets of emotional labor strategies are specifically related to effort – and thus to outcomes of interest – is discussed and propositions are made. The implications of, and avenues for future research afforded by this new categorization of emotional labor are discussed.

This study examines the relationship between emotional intelligence, self-efficacy and organizational commitment, focusing on the mediating role of self-efficacy in the relationship between emotional intelligence and organizational commitment.

The authors used an online survey to collect data for this purpose. The sample consisted of 145 employees of different organizations in Kosovo. To test the hypothetical model, a mediation analysis was conducted using PROCESS Model Type 4.

The results show that emotional intelligence is positively related to self-efficacy and that self-efficacy is positively related to organizational commitment. Furthermore, the results of the mediation analysis confirm that the relationship between emotional intelligence and organizational commitment is mediated by self-efficacy.

For future research, the authors recommend using the sub-dimensions of the above variables to test this model, and multiple models could be formulated. At the same time, the survey can be applied to managers to examine their emotional intelligence and to determine whether emotional intelligence influences their organizational commitment through self-efficacy. Consistent with the findings of this study, managers and executives in organizations should consider the emotional intelligence of their employees and that the employees with higher emotional intelligence have higher self-efficacy and can perform better.

This study extends the current literature in organizational behavior and provides a comprehensive understanding of the relationship between emotional intelligence, self-efficacy and organizational commitment. This study was also conducted in a developing country context, which can always lead to different results than studies conducted in developed countries.