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Article
Publication date: 8 June 2010

Catriona Paisey and Nicholas J. Paisey

Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law…

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Abstract

Purpose

Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.

Design/methodology/approach

Comparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.

Findings

The potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.

Research limitations/implications

This paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.

Practical implications

Accounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.

Originality/value

The paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

Details

Journal of Accounting & Organizational Change, vol. 6 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 September 2006

Catriona Paisey and Nicholas J. Paisey

Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer…

1018

Abstract

Purpose

Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey.

Design/methodology/approach

Discusses the location of the internet within the politics of neoliberalism, with particular reference to the pensions crisis.

Findings

Accepts that the internet's use depends upon its social context and agrees that the internet is a communicative device that has the potential to facilitate change. However, the example of pension accounts shows that the internet has been more effectively harnessed by groups wishing to endorse the status quo rather than to counter it.

Practical implications

While the development of counter accounts and critiques of contemporary social problems is encouraged, education must play a role in exposing alternative views and encouraging debate.

Originality/value

Extends debates surrounding the role of the internet in promoting more emancipatory accountings.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 September 2004

Catriona Paisey and Nicholas J. Paisey

Company law harmonisation is considered to be necessary for the achievement of the European Union's (EU) aim of a single market and the free movement of goods and services…

3251

Abstract

Company law harmonisation is considered to be necessary for the achievement of the European Union's (EU) aim of a single market and the free movement of goods and services throughout member states. This paper aims to contribute to understanding of both business and accounting history by considering whether UK legal history can offer any insight into the process of harmonisation. First, approaches to company law in the United Kingdom and the remainder of the EU are outlined in order to identify key differences and to explain why harmonisation is desired. Secondly, the UK position is considered and historical attempts to lessen legal differences between Scots and English mercantile laws are then examined, focusing on harmonisation attempts. Finally, by reflecting on the UK experience, implications for the EU company law harmonisation programme are drawn.

Details

Management Decision, vol. 42 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 October 1995

Catriona Paisey and Nicholas J. Paisey

Women′s participation in the chartered accountancy profession inScotland has increased considerably in the past 20 years. Reviews theachievements of female chartered…

1434

Abstract

Women′s participation in the chartered accountancy profession in Scotland has increased considerably in the past 20 years. Reviews the achievements of female chartered accountants in the profession to assess the extent to which women′s careers differ from those of men. The growing literature on gender issues in accountancy points to the marginalization and segregation of women, both historically and at the present time. The results of a questionnaire survey of male and female chartered accountants (response rate = 52 per cent) indicates that such a situation does exist in Scotland, with women achieving less senior positions than men, working in smaller firms and in different areas of work. Women′s job satisfaction diminished when they had children as they felt that they were given less interesting and challenging work and had reduced promotion prospects. They would also like to see greater opportunities for flexible working.

Details

International Journal of Career Management, vol. 7 no. 5
Type: Research Article
ISSN: 0955-6214

Keywords

Article
Publication date: 1 September 2006

Catriona Paisey and Nicholas J. Paisey

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting.

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Abstract

Purpose

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting.

Design/methodology/approach

Many countries are facing a so‐called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored. The contents of the web sites of the 100 largest companies listed on the London Stock Exchange (FTSE 100) are examined in terms of the elements of an enabling accounting, as set out by Gallhofer and Haslam in 1997. Alternative forms of accounting for pensions, including accounts by trade unions and others, are also examined.

Findings

The full possibilities of the internet have not yet been mobilised in respect of accounting for occupational pension schemes and companies' actions appear to be driven by the hegemony of the market rather than a concern for the social wellbeing of pensioners. A number of inequalities are evident.

Research limitations/implications

The majority of UK employees have no occupational pension. The paper therefore only addresses one aspect of the pension crisis.

Practical implications

Suggests how corporate web sites could be improved through the provision of dedicated pensions sections and increased pensions' disclosures. Argues that alternative accounts provided by trade unions, organisations associated with the elderly and others are required to provide counter accounts. Calls for more education about the importance of saving from an early age.

Originality/value

Applies elements of an enabling accounting to a specific accounting problem, accounting for pensions.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 21 June 2011

Catriona Paisey and Nicholas J. Paisey

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

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Abstract

Purpose

The purpose of this paper is to examine financial management in the Pre‐Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488‐1514).

Design/methodology/approach

The paper employs a combination of literature‐based analysis, archival research and the use of biographies in order to examine aspects of financial management within the Pre‐Reformation church in Aberdeen, Scotland.

Findings

There is evidence that accounting for assets and income was mobilised in order to achieve social aims. Recording mechanisms give visibility to the church's remuneration and governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context.

Research limitations/implications

Archives may be incomplete but can give insight into financial management in historical context and aspects of the sacred/secular divide.

Originality/value

This paper aids understanding of visibility and governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 15 September 2022

Tehmina Khan

Purpose: Online gaming (OG) has become an increasing societal phenomenon during the current Pandemic times. This is due to lockdowns and people being confined to home…

Abstract

Purpose: Online gaming (OG) has become an increasing societal phenomenon during the current Pandemic times. This is due to lockdowns and people being confined to home environments. This chapter sheds light on the attraction of OG, from the perspective of it being a virtual immersion tool of emancipation. There has been an increasing amount of working from home arrangements during Pandemic times and more time is being spent in virtual immersion. As discussed in the article, there is a potential conflict between individual accountabilities, for example, to attain a certain degree of work-related performance and the hedonistic pleasure attained from OG (which is the type of focus of virtual immersion in this chapter). OG bears personal, business and societal costs, which are discussed in this chapter.

Need for this study: This study provides a picture of the implications of an individual’s virtual reality immersion for the purpose of OG, from the perspectives of personal and social accountabilities in the virtual and physical worlds in the current Pandemic environment.

Methodology: This is a concise overview of the theoretical underpinnings, impacts on accountabilities and implications relating to OG. The chapter provides a survey and discussion of the literature on increasing trends of OG, profit-making potential of OG and the related accountability perspectives.

Findings: This chapter has extended on the Internet accounting and accountability research literature by considering OG accountabilities and costs and benefits. OG supports an individual’s emancipation. From the perspective of OG, there are numerous forms of emancipations that can be achieved and that may result in ‘sacrifices’ by others including other online gamers. There is a substantial risk of a lack of accountability towards the others in the online and real-life environment on behalf of the one who is emancipated through escape.

Details

The New Digital Era: Digitalisation, Emerging Risks and Opportunities
Type: Book
ISBN: 978-1-80382-980-7

Keywords

Article
Publication date: 15 January 2018

Dorota Dobija

The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the…

Abstract

Purpose

The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC).

Design/methodology/approach

Using Sunder’s contract theory of a firm as an interpretive framework, this paper introduces to the debate material documenting the evolution of the auditing practice during a period of 40 years using the single case of the EIC.

Findings

Auditing in the EIC evolved from a simple adjudication on allowable expenditures to ex post verification of transactions, and from using volunteers to paid auditors. Initially, the company was organized into a series of separate, terminable stocks, and simple verification by volunteer auditors chosen from among the shareholders was sufficient to secure the latter’s interests. When the increasing number, size, and complexity of transactions by the EIC rendered the adjudication approach insufficient, ex post verification of financial transactions was added. With a clearer separation between ownership and control at the time of the introduction of permanent joint stock, the audit function assumed a more professional form.

Originality/value

This paper contributes to the research on the early modern period at a time of the formation and rapid development of the first joint-stock organization. It offers a dynamic picture of the evolution of control and auditing as a response to the growth of business, organizations, and the attendant challenges of governance.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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