Search results

The starting point for this paper is that the researcher is intimately bound up in all aspects of the research process. This idea of what is a critical aspect of much interpretive methodology has been challenged by some proponents of the interpretive accounting research (IAR) project. The authors suggest that adopting some of the views expounded in the IAR project may lead to the accounting research community becoming isolated from other interpretive methodology inspired disciplines. The paper aims to discuss these issues.

Currently popular views on IAR are informed by selective theoretical insights from interpretive sociology. The authors argue that these insights cannot provide a general frame with which to encapsulate accounting research that may be reasonably termed “interpretive.”

The authors’ reading of the literature suggests that the some of the IAR literature exhibits: a tendency to routinely make overly specific claims for what it is possible for interpretive research to achieve; the promotion of a somewhat reductionist view of what the bounds of interpretive research are. The authors suggest that these tendencies detract from the strengths of (adopting a broad view of) IAR.

In expressing the authors’ concerns, the authors do not wish to make an exclusive argument for what IAR is and is not. This would not be in line with writing an interpretive paper. While the authors do not eschew the possibility of a limited building of knowledge by applying interpretive methodological stances neither do the authors see such activity as a central plank of interpretive research.

The authors believe that positivistic commentaries on qualitative enquiry should not be taken as exemplary of interpretive research (in accounting – or elsewhere). The authors feel that IAR needs to be more open to an array of subjectivist motivations, if it is to provide useful critique of the nature of day-to-day accounting practice.

The authors seek to go beyond the rather unhelpful debate about whether IAR should be seen to possess both objective and subjective elements. The authors argue that IAR suffers more from a lack of engagement and debate than it faces dangers from areas of interpretive methodology that adopt positions considered to be too subjectivist.

The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).

First, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.

The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.

By opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.

This paper aims at developing a set of guidelines for potential inside action researchers (IARrs).

Action research was done in three units of Indian Railways. At each unit two IARrs were engaged. The six IARrs and the author (also an IARr at one of the units) used reflection during action and reflection after action to conduct the action research.

The paper shows that IARrs must carry good credibility, relationships have to be continually worked, ethical clearance must be dynamic to the emerging situations and the IARrs should not emphasize the pattern of their previous interactions with the members of the research world.

The research is based on the action research done in manufacturing units within Indian bureaucracy. The generalization of findings to other organizational set up was not verified.

It brings out specific “dos” and “don'ts” for a prospective IARr.

This paper contributes to the action research method by bringing out new issues faced by IARrs while conducting insider action research in large organizations. With respect to large‐scale change, it brings out that perception of shared world among IARrs facilitates large scale change. Middle managers are better suited as IARr than top managers and an ab‐initio large scale planning is not necessary to cause a large scale change in the long run.

The purpose of this paper is to identify the factors influencing the citizens to use robots that would improve the quality of life of the citizens.

With the help of different adoption theories and models and with the support of background studies, some hypotheses have been formulated and a conceptual model has been developed with the consideration of the impact of artificial intelligence regulation (IAR) that controls the use of robots as a moderator. The model has been validated and the hypotheses have been tested by statistical analysis with the help of survey works involving consideration of feedbacks from 503 usable respondents.

The study reveals that the use of robots by the citizens would appreciably increase if government imposes strict artificial intelligence (AI) regulatory control concerning the use of robots, and in that case, it appears that the use of robots would improve the quality of life of the citizens.

The duly validated model would help the authority to appropriately nurse and nurture the factors such as ethical dilemma, perceived risks and control beliefs for enhancing the intention of the citizens to use robots for many purposes including domestic usage in the context of appropriate restrictions imposed through AI regulation. Such use of robots would eventually improve the quality of life.

There are a few studies covering analysis of IAR as a moderator on the linkages of the predictors with the intention of the citizens to use robots. In this context, this study is claimed to have offered a novel contribution.

The purpose of this paper is to contribute to the polyphonic debate on the future of interpretive accounting research (IAR) by addressing the issues of cumulative knowledge and embedment of IAR in wider literatures.

McCracken's method of inquiry, adapted to incorporate meso‐level considerations, can be used to help resolve these issues. Accounting‐related phenomena can be studied by first identifying the cumulative knowledge contributed by different theoretical perspectives that provides broad skeletal categories to be investigated in the context of an interpretive study. In addition, micro‐ and macro‐level “external” theories are incorporated in a global meso‐level framework to provide a high‐level lens to guide data generation and analysis, fostering the embedment of IAR in wider literatures.

Meso‐level research implies thinking organizationally and behaviourally, and thinking about linkage. By extension, it requires reflecting on the characteristics of the context in which the phenomenon occurs and the actors behave, the nature of the task or decision to perform, and possible links between macro‐ and micro‐factors that help identify “external” theories and frameworks that contribute to understanding the phenomenon.

The contribution of the suggested approach is highlighted in the context of financial accounting research. Reflexive accounts on the choice and use of a meso‐level approach are presented, and the issue of appropriate balance between theoretical and empirical material is addressed.

Creativity is fostered when cumulative knowledge about a specific phenomenon is embedded in wider meso‐level theoretical perspectives, leading to the discovery of new insights about the topic under study and contributing to the advancement of knowledge.

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Attentive to task-related information is the prerequisite for task completion. Comparing the cognition between attentive readers (AR) and inattentive readers (IAR) is of great value for improving reading services which has seldom been studied. To explore their cognitive differences, this study investigates the effectiveness, efficiency and cognitive resource allocation strategy by eye-tracking technology.

A controlled user study of two types of task, fact-finding (FF) and content understanding (CU) tasks was conducted to collect data including answer for task, fixation duration (FD), fixation count (FC), fixation duration proportion (FDP), and fixation count proportion (FCP). 24 participants were placed into AR or IAR group according to their fixation duration on paragraphs related to task.

Two types of cognitive resource allocation strategies, question-oriented (QO) and navigation-assistant (NA) were identified according to the differences in FDP and FCP. In FF task, although QO strategy was applied by the two groups, AR group was significantly more effective and efficient. In CU task, although the two groups were similar in effectiveness and efficiency, AR group promoted their strategies to NA while IAR group sticked to applying QO strategy. Furthermore, an interesting phenomenon “win by uncertainty”, which implies IAR group may get correct answer through uncertain means, such as clue, domain knowledge or guess, rather than task-related information, was observed.

This study takes a deep insight into cognition from the prospect of attentive and inattentive to task-related information. Identifying indicators about cognition helps to distinguish attentive and inattentive readers in various tasks automatically. The cognitive resource allocation strategy applied by readers sheds new light on reading skill training. A typical reading phenomenon “win by uncertainty” was found and defined. Understanding the phenomenon is of great value for satisfying reader information need and enhancing their deep learning.

In general, music has an effect on emotion. Information compiled by Bruner states generalities of emotional expressions that are associated with different components of music. For example, a faster tempo creates feelings of happiness or animation, whereas a slower tempo evokes tranquil and sentimental feelings. Songs in higher keys and/or major mode are generally considered happier than songs in lower and/or minor keys. Consonant harmonies are described as playful and happy, with dissonant harmonies see more ominous and sad. This is a generally accepted use of music, which has been implemented in working and retail environments, and in advertisements. However, does emotion actually affect behaviour and is there any evidence? One experiment showed a short video of a TV drama and played different musical moods along with it. Results indicated that the different moods produced different interpretations of same video stimulus (Vinovich, 1975). Bruner concludes that human beings non‐randomly assign emotional meaning to music, experience non‐random affective reactions to music, and thus, when used in a marketing‐related context, music is capable of evoking non‐random affective and behavioural responses in consumers.