Search results

1 – 8 of 8
Article
Publication date: 20 June 2024

Adriana Tiron-Tudor, Waymond Rodgers and Delia Deliu

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Abstract

Purpose

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Design/methodology/approach

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Findings

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

Practical implications

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Social implications

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

Originality/value

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Article
Publication date: 24 April 2007

Waymond Rodgers

Purpose – The purpose of this paper is to provide a measurement system of knowledge‐based assets for graduate students, researchers and practitioners which can help them enhance…

1548

Abstract

Purpose – The purpose of this paper is to provide a measurement system of knowledge‐based assets for graduate students, researchers and practitioners which can help them enhance their understanding of valuation issues. Design/methodology/approach – Three types of validity are reported to be relevant for the purposes of understanding knowledge‐based assets information systems: criterion validity – establishment of a statistical relationship with a knowledge‐based information system and productivity; content validity – representation of a specified universe of contents in the knowledge‐based information system; construct validity – measurement of knowledge. Findings – A framework is provided that helps explain why measurement is important in deciding characteristics such as information value, cost, reliability, validity, and bias (random and non‐random error) which is germane to the development of an efficient and effective knowledge‐based assets information system. Practical implications – The paper is a very useful source of information for graduate students, researchers and practitioners involved with testing, designing, valuing and/or implementing a knowledge‐based information system. Originality/value – A measurement model is presented that may spark future models that can be implemented, tested and translated into actions in various organizational settings.

Details

Journal of Intellectual Capital, vol. 8 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 24 July 2009

Waymond Rodgers and Thomas J. Housel

The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such…

1526

Abstract

Purpose

The financial reporting practices of modern day organizations operating in a knowledge‐based economy will eventually change as intangible assets increasingly become such organizations' most valuable assets. Financial reports need to be supported by intangible performance metrics, in order to ensure that the reports are rigorously interpreted and applied, and if any issues or problematic practices exist, they may be identified and resolved in a timely fashion. This paper aims to focus on this issue.

Design/methodology/approach

This paper provides support for the use of knowledge value‐added (KVA) metrics to assist firms in better understanding, evaluating, and reporting intangible assets, and to provide them with more transparency in their operations. Currently, the general consensus seems to be that before any real progress can be made in converging intangible performance metrics with traditional financial reports, modern day organizations need to more actively depict their intangible assets.

Findings

A case study demonstrated how KVA measures support financial ratios of a company as well as providing for a better comparison of one industry with another. Further, from this case study the KVA methodology provided an approach for objectively obtaining information about the performance of knowledge assets as well as a means of benchmarking organizations operating in a knowledge economy.

Research limitations/implications

Future research should empirically test whether an organization's performance and operations is better captured by the added value of intangible measures, such as KVA metrics.

Originality/value

The paper shows that implementing intangible asset measures, along with traditional financial measures may provide a better overall platform that is understandable to managers, creditors, investors, and public institutions.

Details

Journal of Intellectual Capital, vol. 10 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 1 June 2003

Waymond Rodgers

This article provides a framework of classifying and valuing knowledge‐based assets for possible future presentation along with the historical‐cost basis financial statements…

3878

Abstract

This article provides a framework of classifying and valuing knowledge‐based assets for possible future presentation along with the historical‐cost basis financial statements. Further, this paper provides a definition and classification for knowledge‐based assets, provides reasons for including knowledge‐based assets with historical‐cost basis financial statements, and provides a three‐way classification system for knowledge‐based assets.

Details

Journal of Intellectual Capital, vol. 4 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Article
Publication date: 24 April 2007

Rory L. Chase

321

Abstract

Details

Journal of Intellectual Capital, vol. 8 no. 2
Type: Research Article
ISSN: 1469-1930

Book part
Publication date: 16 December 2009

Charles H. Cho and Dennis M. Patten

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North…

Abstract

This investigation/report/reflection was motivated largely by the occasion of the first Centre for Social and Environmental Accounting Research (CSEAR) “Summer School” in North America.1 But its roots reach down as well to other recent reflection/investigation pieces, in particular, Mathews (1997), Gray (2002, 2006), and Deegan and Soltys (2007). The last of these authors note (p. 82) that CSEAR Summer Schools were initiated in Australasia, at least partly as a means to spur interest and activity in social and environmental accounting (SEA) research. So, too, was the first North American CSEAR Summer School.2 We believe, therefore, that it is worthwhile to attempt in some way to identify where SEA currently stands as a field of interest within the broader academic accounting domain in Canada and the United States.3 As well, however, we believe this is a meaningful time for integrating our views on the future of our chosen academic sub-discipline with those of Gray (2002), Deegan and Soltys (2007), and others. Thus, as the title suggests, we seek to identify (1) who the SEA researchers in North America are; (2) the degree to which North American–based accounting research journals publish SEA-related research; and (3) where we, the SEA sub-discipline within North America, might be headed. We begin with the who.

Details

Sustainability, Environmental Performance and Disclosures
Type: Book
ISBN: 978-1-84950-765-3

Article
Publication date: 19 September 2016

Susana Gago-Rodríguez and David Naranjo-Gil

The purpose of this paper is to evaluate whether trust and distrust in upper-level managers exert different influences on the budgetary proposals of middle managers. Such…

1856

Abstract

Purpose

The purpose of this paper is to evaluate whether trust and distrust in upper-level managers exert different influences on the budgetary proposals of middle managers. Such proposals involve different levels of managerial effort that impact overall budgetary slack.

Design/methodology/approach

This paper is based on a laboratory experiment with 160 business managers.

Findings

The results show that the more (less) middle managers trust (distrust) their upper-level managers, the more (the less) effort they commit to budgetary proposals. The authors also find that middle managers with low trust are prone to invest more effort and thus create less budgetary slack than managers with high distrust. The results also show that the introduction of suspicion does not vary this initial choice of effort and budgetary slack.

Research limitations/implications

This paper shows the importance of trust and distrust as informal control systems in organizations. The findings support the importance of extrinsic motivation for enhancing effort and reducing budgetary slack. There are a wide range of exogenous variables that have an effect on the development of trust and distrust.

Practical implications

Practitioners may improve their management control by facilitating trust and preventing distrust in interpersonal relationships because both are informal controls that can reduce and increase, respectively, dysfunctional behaviors in organizations, such as budgetary slack.

Originality/value

This paper is among the first to show the distinct effects of trust and distrust (high and low) in the efforts of middle managers. This study provides a dynamic viewpoint of trust through the introduction of suspicion in a budget negotiation.

Details

Management Decision, vol. 54 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

1 – 8 of 8