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Article
Publication date: 11 June 2021

Chris Patel and Graeme Harrison

This paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically…

Abstract

Purpose

This paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.

Design/methodology/approach

The paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.

Findings

McKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.

Originality/value

The paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 August 2021

Jinhua Chen, Graeme Harrison and Lu Jiao

This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational…

Abstract

Purpose

This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model.

Design/methodology/approach

A case study was conducted in the New South Wales Settlement Partnership comprising 23 NFP organizations providing settlement services for migrants and humanitarian entrants. Multiple data sources included semi-structured interviews, proprietary and publicly available documents and observation.

Findings

The paper demonstrates (1) the usefulness of a strength-based approach that the lead organization adopts in enacting lateral accountability mechanisms, which enables a balance between unity and diversity in the partnership; and (2) the capability of the lead organization governance model to address the unity–diversity tension.

Research limitations/implications

The paper (1) identifies the importance of a strength-based approach in implementing lateral accountability mechanisms to address the unity–diversity tension; and (2) challenges prior research that advocates the network administrative organization governance model in addressing the tension.

Practical implications

For practice, the paper identifies a suite of lateral accountability practices designed to address the unity–diversity tension. For policy, it provides confidence for government in promulgating the lead organization governance model in “purchasing” public services.

Originality/value

The paper demonstrates how lateral accountability mechanisms may be used to provide a balance between the objectives of preserving and leveraging the benefits of partner diversity and achieving unity. The strength-based approach (used in enacting the accountability mechanisms), while having a history in psychology and social work research, has not been recognized in prior partnership accountability and governance studies.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 July 2005

Sujatha Perera, Jill McKinnon and Graeme Harrison

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major…

5082

Abstract

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.

Details

Pacific Accounting Review, vol. 17 no. 2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 February 1998

Iriyadi and Bruce Gurd

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide…

Abstract

Research into the impact of the interaction between budgetary participation and budget emphasis on managerial performance and job related attitudes has failed to provide consistent results. Researchers are in general agreement that aspects of national culture, affecting the behaviour and attitudes of individuals within organisations, have to be taken into account. Motivated by the encouraging findings of Harrison's (1992) study in Singapore, this study is a partial replication of Harrison (1992, 1993) in the context of Indonesia. It explores further whether a high budget emphasis is an effective superior evaluative style in nations categorised as high power‐distance (PD) and low individualism. Specifically it examines the effect of participation on the budget emphasis in a superior's evaluative style and dependent variables: job satisfaction and managerial performance. In addition to the structured instruments used in prior research, open ended questions captured attitudes to management control issues. The results indicate that in Indonesia a low budget emphasis improves managerial performance, while high participation increases Indonesian managers' job satisfaction. This result does not wholly support previous research findings and leads to discussion of Indonesian national characteristics which potentially contribute to the impact of a superior's evaluative style in Indonesia. This research suggests that the same performance evaluative style is unequally effective across the nations common to Hofstede's cultural dimensions.

Details

Asian Review of Accounting, vol. 6 no. 2
Type: Research Article
ISSN: 1321-7348

Article
Publication date: 1 March 2003

Julie E.M. Scott, Jill L. McKinnon and Graeme L. Harrison

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on…

3698

Abstract

This study traces the development of financial reporting in two publicly funded hospitals in New South Wales over the period 1857 to post‐1975, with particular focus on the use of cash and accrual accounting. The historical analysis draws on process and contextual change and stakeholder theory, and uses both primary and secondary data, to describe patterns of change (and non‐change) in the hospitals’ financial reporting and to identify the social and political influences associated with such reporting. The study provides historical context for recent developments in public sector reporting and accountability in Australia, particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and generally.

Details

Accounting, Auditing & Accountability Journal, vol. 16 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 September 2011

Kym Butcher, Graeme Harrison, Jill McKinnon and Philip Ross

The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the…

4536

Abstract

Purpose

The purpose of this paper is to examine what auditor and audit environmental attributes affect auditor appointment decisions in compulsory audit tendering, and whether the attributes affecting appointment of a new auditor (rotation) are consistent with or different from those affecting reappointment of the incumbent (retention).

Design/methodology/approach

New South Wales (NSW) local council finance managers were surveyed for importance ratings of 48 attributes. An hypothesis for differential ratings between rotators and retainers was formulated. Confirmatory factor analysis, tests of mean differences and logistic regression were used.

Findings

Consistent with the sample's high retention rate, the most important attributes for all respondents related to the quality of previous experience with the incumbent. Consistent with hypothesis, attributes proxying for a quality auditor (technical competence, independence and reputation) were more important for rotators.

Research limitations/implications

The authors proxied rotation/retention by intention. Given the importance of audit quality attributes in the appointment decision and the high retention rate in compulsory audit tendering, future research could examine the relation between audit service quality attributes and retention.

Originality/value

This is the first study to examine attributes affecting auditor appointment decisions in a mandatory choice setting. NSW local councils provide a unique opportunity to do so as it is one of few jurisdictions in which compulsory audit tendering operates. Compulsory tendering may be implemented if current legislation aimed at improving audit independence and quality through mandatory partner rotation proves infeasible.

Content available
Article
Publication date: 19 September 2008

968

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 7
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 1 December 1995

Graeme L. Harrison

Reports the results of a study into differences in the levels ofjob satisfaction, job tension and stress, and interpersonal relationswith superiors and peers, between…

3355

Abstract

Reports the results of a study into differences in the levels of job satisfaction, job tension and stress, and interpersonal relations with superiors and peers, between managers in Singapore and Australia. The study draws on Hofstede′s concept and classification of national culture to predict that job satisfaction will be lower, job tension higher, and interpersonal relations poorer for managers in the high power distance, collectivist cultures of East Asian nations than for managers in the low power distance, individualist cultures of Anglo‐American nations. A study of 115 middle‐level managers in Singapore and 96 in Australia corroborates these differences. Discusses how different approaches to managing budgetary planning and control processes may improve these personal and interpersonal work‐related conditions.

Details

Journal of Managerial Psychology, vol. 10 no. 8
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 30 September 2014

Alan Kilgore, Graeme Harrison and Renee Radich

This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services…

3783

Abstract

Purpose

This paper aims to investigate the relative importance of audit-team and audit-firm attributes in perceptions of audit quality by two groups of users of audit services: audit committee chairs/members (“insiders”) and financial analysts/fund managers (“outsiders”).

Design/methodology/approach

Using a survey questionnaire, data are gathered from 39 audit committee chairs/members and 42 financial analysts/fund managers and analysed using adaptive conjoint analysis.

Findings

The findings reveal that both groups perceive audit-team attributes as relatively more important than audit-firm attributes. This is consistent with expectations for “insiders”, but inconsistent with expectations for “outsiders”. Differences are also found in the internal ratings of some of the attributes, with “insiders” and “outsiders” placing different relative importance on some attributes.

Research limitations/implications

The usual set of limitations that are present in a survey method also apply in this study, i.e. surveys rely on reports of behaviours rather than observations and are therefore susceptible to measurement error. A further limitation is that, in using adaptive conjoint analysis, the number of attributes that may be included in the survey is restricted and, consequently, the attributes selected may not be comprehensive or fully representative.

Originality/value

The study extends the scope of prior studies by examining the relative importance of audit-team and audit-firm attributes in perceptions of audit quality. In using conjoint analysis, the study makes a unique and innovative contribution by providing direct evidence on the relative importance of attributes in perceptions of audit quality for different users of audit services. The findings have implications for regulators and the accounting profession concerned with improving confidence in corporates and for audit firms in monitoring and promoting the quality of their audit services.

Details

Managerial Auditing Journal, vol. 29 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 10 August 2005

Stephen B. Salter and Axel K.-D. Schulz

In the current environment, an important firm asset is the employee knowledge base, which in a large part depends on employee willingness to share information. Yet prior…

Abstract

In the current environment, an important firm asset is the employee knowledge base, which in a large part depends on employee willingness to share information. Yet prior research has noted that while employees are delighted to reveal success they are often reluctant to reveal errors. While there are many factors affecting managers’ reluctance to reveal errors, this study focuses on cultural differences between Chinese migrants and Anglo residents as well as the role of acculturation. This is particularly relevant given the very significant foreign direct investment into China, and migration of managers and high-end technical staff from portions of Greater China to the management and higher technical classes of the Anglo world. Prior studies including Chow, Harrison, McKinnon, and Wu (1999a). Accounting, Organizations and Society, 24, 561–582, Chow, Deng, and Ho (2000). Journal of Management Accounting Research, 12, 65–95, and Tinsley and Pillutla (1998). Journal of International Business Studies, 29(4), 711–728, provide conflicting views and evidence for differences in information sharing between Chinese and Anglo managers, and there is no accounting or management literature that deals with changes in information sharing behavior in the migration process.

This study employs an experiment to test for differences in individuals’ willingness to share information about a prior costing error. Using a sample of students from two different nationalities drawn from a major Australian university (Australian and Hong Kong SAR, China), this study finds that migrant Chinese share less information than Anglo-Australians. This study further provides empirical evidence that the relative change in willingness to share this information when the supervisor is removed from the decision context is lower for the migrant Chinese than for the Anglo-Australians. Finally, this study finds evidence for acculturation as the willingness of migrant Chinese managers changes with the length of their stay in the new society. Acculturation occurs relatively quickly and highly acculturated Chinese information-sharing behavior is not significantly different from the Australian-born subjects.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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