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Article

Spero C. Peppas

Switzerland has long been known as a world leader in the financial services arena. However, in recent years the Swiss banking industry has come under considerable attack…

Abstract

Switzerland has long been known as a world leader in the financial services arena. However, in recent years the Swiss banking industry has come under considerable attack, in particular with regard to money laundering, Holocaust accounts and European Union tax evasion issues. This article examines Swiss banking confidentiality, reports perceptions of a sample of US Americans with regard to banking secrecy, and compares and contrasts perceptions with reality. The results of this study indicate that the general public holds negative perceptions of Swiss banking practices. This article should serve to correct misperceptions of Swiss banking held by the public at large and should be of particular interest to those involved in Swiss banking and the marketing of financial services.

Details

Management Research News, vol. 27 no. 7
Type: Research Article
ISSN: 0140-9174

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Article

Sian Sullivan and Mike Hannis

The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and…

Abstract

Purpose

The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural capital accounting practices in the UK that create standardised numerical-economic values for beyond-human natures. In addition, to contrast underlying ontological and ethical assumptions of these arithmetical approaches in ecological accounting with those associated with Pythagorean nature-numbering practices and fractal geometry. In doing so, to draw out distinctions between arithmetical and geometrical ontologies of nature and their relevance for “valuing nature”.

Design/methodology/approach

Close reading and review of policy texts and associated calculations in: UK natural capital accounts for “opening stock” inventories in 2007 and 2014; and in the experimental implementation of biodiversity offsetting (BDO) in land-use planning in England. Tracking the iterative calculations of biodiversity offset requirements in a specific planning case. Conceptual review, drawing on and contrasting different numbering practices being applied so as to generate numerical-economic values for natures-beyond-the-human.

Findings

In the cases of ecological accounting practices analysed here, the natures thus numbered are valued and “accounted for” using arithmetical methodologies that create commensurability and facilitate appropriation of the values so created. Notions of non-monetary value, and associated practices, are marginalised. Instead of creating standardisation and clarity, however, the accounting practices considered here for natural capital accounts and BDO create nature-signalling numbers that are struggled over and contested.

Originality/value

This is the first critical engagement with the specific policy texts and case applications considered here, and, the authors believe, the first attempt to contrast arithmetical and geometrical numbering practices in their application to the understanding and valuing of natures-beyond-the-human.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 7
Type: Research Article
ISSN: 0951-3574

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 2
Type: Research Article
ISSN: 1096-3367

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Article

Chat Le Nguyen

This paper aims to discuss the implication of money laundering preventive measures for financial privacy, with the focus on banking secrecy.

Abstract

Purpose

This paper aims to discuss the implication of money laundering preventive measures for financial privacy, with the focus on banking secrecy.

Design/methodology/approach

This paper, first, sets out the principal measures imposed on financial service providers to prevent money laundering. The interaction between the preventive measures and the desire for financial privacy is then discussed.

Findings

The adequate implementation of the preventive measures is highly important for financial institutions to be secure from money laundering. Nonetheless, the enforcement of these measures is becoming much more intrusive into financial privacy. In practice, financial privacy should be weighted fairly against the objectives of preventive measures.

Originality/value

This paper would be a good guidance on how to deal with tension and potential conflicts of interests between law enforcement authorities and financial service providers and between the protection of financial privacy and the objectives of the money laundering preventive measures.

Details

Journal of Money Laundering Control, vol. 21 no. 1
Type: Research Article
ISSN: 1368-5201

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Article

Ida Schrøder

The purpose of this paper is to analyze how accounts of costs and accounts of needs are shaped, connected and made durable in the day-to-day practices of welfare professionals.

Abstract

Purpose

The purpose of this paper is to analyze how accounts of costs and accounts of needs are shaped, connected and made durable in the day-to-day practices of welfare professionals.

Design/methodology/approach

Throughout a year, the author traced the work of connecting costs and needs across and beyond the organizational boundaries of the accounting and child protection departments in a Danish local government. Over the course of the study, accountants realized that the budget was overspent and this, accordingly, gave insights into what was done to make accounts more durable.

Findings

This paper shows that multiple accountabilities are made possible through the ongoing and practical work of shaping, connecting and making accounts durable. This fragile process fails when connections between separate aspects of organizational work are not made visible.

Research limitations/implications

This paper attempts to convey the potentials of a symmetrical approach for organizational ethnography. In this way, it does not, for instance, address prevailing budget limits or regimes of cost control.

Originality/value

Insights into how accounts are shaped into meeting multiple and diverging demands for accountability are rare in both the fields of management accounting as a practice and research on social work practice.

Details

Journal of Organizational Ethnography, vol. 9 no. 1
Type: Research Article
ISSN: 2046-6749

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Article

Catalin Nicolae Albu, Nadia Albu, Flavius Andrei Guinea and Mathew Tsamenyi

This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions…

Abstract

Purpose

This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.

Design/methodology/approach

By mobilizing Actor–Network Theory, in particular Callon's four moments of translation, and by drawing data from an interventionist research, the paper focuses on the process of change instilled by the implementation of a costing tool in 20 Romanian construction companies.

Findings

The costing system is initially problematized as a tool for rational decision making. However, the visibility over the accounting figures generated by the costing tool instilled new roles for the cost system to manage internal and external interdependencies. First, two costing datasets were created, one for decision making and one for tax purposes, to manage the relationship with the state taxation authorities. Second, since the costing tool generated visibility over the field practices as well, engineers convinced management to drop the decision-making set of costs. The costing tool ultimately only became used for tax optimization, an originally unintended use, reflecting its translation process.

Research limitations/implications

By taking an interventionist approach, the paper contributes to theorizing accounting in transitional economies by bringing their economic idiosyncrasies into the analysis.

Practical implications

The results inform managers about the intended and unintended consequences of management accounting tools and about actors' role in shaping their use.

Originality/value

Our research responds to recent calls to study how organizations configure their control systems in a rapidly changing environment and what is the role of management accounting in these arrangements.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 2
Type: Research Article
ISSN: 2042-1168

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Article

Susan Bassnett, Ann-Christine Frandsen and Keith Hoskin

The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences…

Abstract

Purpose

The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how accounting as non-glottographic (and so “unspeakable”) writing form renders “glottography” a “subsystem of writing” (Hyman, 2006), while initiating a mode of veridiction which always and only names and counts, silently and synoptically. The authors also consider the translation of this statement form into the graphs, charts, equations, etc., which are central to the making of modern scientific truth claims, and to remaking the boundaries of “languaging” and translatability.

Design/methodology/approach

As a historical–theoretical study, this draws on work reconceptualising writing vs speech (e.g. Harris, 1986; 2000), the statement vs the word (e.g. Foucault, 1972/2002) and the parameters of translation (e.g. Littau, 2016) to re-think the conceptual significance of accounting as constitutive of our “literate modes” of thinking, acting and “languaging in general”.

Findings

Specific reflections are offered on how the accounting statement, as mathematically regularised naming of what “ought” to be counted, is then evaluated against what is counted, thus generating a first discourse of the norm and a first accounting-based apparatus for governing the state. The authors analyse how the non-glottographic statement is constructed and read not as linear flow of signs but as simulacrum; and on how the accounting statement poses both the practical issue of how to translate non-linear flow statements, and the conceptual problem of how to think this statement form’s general translatability, given its irreducibility to the linear narrative statement form.

Originality/value

The paper pioneers in approaching accounting as statement form in a way that analyses the differences that flow from its non-glottographic status.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

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Article

Rocco R. Vanasco

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and…

Abstract

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Details

Managerial Auditing Journal, vol. 13 no. 1
Type: Research Article
ISSN: 0268-6902

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Book part

Jayne D. Maas, Kermit O. Keeling, Alfred R. Michenzi and Francis X. Bossle

We discuss an accounting fair designed to foster a more favorable perception of the accounting profession and to identify accounting career opportunities, thereby…

Abstract

We discuss an accounting fair designed to foster a more favorable perception of the accounting profession and to identify accounting career opportunities, thereby increasing students’ interest in the accounting major. The fair is a unique model that provides students with accurate information about the accounting profession, rather than to recruit firm employees. The model can be tailored to meet other objectives of accounting departments, such as, to increase diversity of students selecting the major, to increase the quality of students in the major, or other objectives a department might deem appropriate.

We studied the effects of the fair on students’ perceptions of the accounting profession and interest in the accounting major, using pre- and post-accounting fair surveys. Our statistical results indicate the accounting fair was successful in fostering a more favorable perception of the accounting profession. As a result, students’ interest in the accounting major increased, which is consistent with the actual increase in the number of accounting majors at our institution since implementing the fair. Similarly, by employing a fair similar to ours, the achievement of other departmental objectives should result from fostering a more favorable perception of the accounting profession.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78190-840-2

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Article

THIS journal was represented at a Press Conference last month; and over the drinks and canapés that it is the custom to provide at such occasions, one of the executives of…

Abstract

THIS journal was represented at a Press Conference last month; and over the drinks and canapés that it is the custom to provide at such occasions, one of the executives of the company throwing the party asked our reporter, “You have changed your name recently, haven't you?”

Details

Work Study, vol. 28 no. 7
Type: Research Article
ISSN: 0043-8022

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