Accounting Literature Research Articles

Informal institutions in accounting research: A structured literature review

We adopt a structured literature review methodology to review the literature on the impact of informal institutions on accounting outcomes. We address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is the focus and critiques of the literature on the impact of informal institutions on accounting outcomes? Finally, what is the future for research on the impact of informal institutions on accounting outcomes? We contribute to the international accounting literature by producing a study that reviews this lively research area, enabling valuable and impactful future research in this field.

Mapping accounting literature on climate finance: identifying research gaps and reflections on future research

PurposeThis study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.Design/methodology/approachThis study conducts a meta-analysis and narrative review of climate finance.FindingsThe issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.Originality/valueThis study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

Controlling Function of Corporate Governance to The Relevance of Accounting Earnings Information

The relevance of accounting earnings information is needed to help users of financial statements to make a decision. This research intends to expand previous empirical studies by examining more comprehensive corporate governance variables, which are the proportion of audit committees and commissioners, the role of financial accounting experts in the audit committee, and ownership structure to increase the relevance of accounting earnings information. The aim of this research is to examine whether controlling function held by the company in order to perform good corporate governance can affect to the informativeness of accounting earnings in Indonesia. This research method uses Pooled Least Square (PLS) with total sample 327 firm-year observations of Indonesian public companies from 2017 to 2019. The result shows that the existence of effective controling function by multiple large shareholder, accounting expert, audit committee, and board size can increase the relevance of earnings information that rely on financial statement. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in manufacturing company in Indonesia that if a firm has good controlling function, it can provide relevant information about earnings to shareholders.

Global respiratory health priorities at the beginning of the 21st century.

Respiratory health has become a prevailing priority amid the diverse global health challenges that the 21st century brings, due to its substantial impact on individuals and communities on a global scale. Due to rapid advances in medicine, emerging knowledge gaps appear along with new challenges and ethical considerations. While breakthroughs in medical science can bring about encouraging possibilities for better treatments and interventions, they also lead to unanswered questions and areas where further research is warranted. A PubMed search on the topic "global respiratory health priorities" between the years 2000 and 2023 was conducted, which returned 236 articles. Of these, 55 were relevant and selected for inclusion in this article. The selection process took into account literature reviews, opinions from expert groups and careful analysis of existing gaps and challenges within the field; our selection encompasses specific infectious and noninfectious respiratory conditions in both adults and children. The global respiratory health priorities identified were selected on the basis that they have been recognised as critical areas of investigation and potential advancement and they span across clinical, translational, epidemiological and population health domains. Implementing these priorities will require a commitment to fostering collaboration and knowledge-sharing among experts in different fields with the ultimate aim to improve respiratory health outcomes for individuals and communities alike.

Accountability and the postcolonial identity of Palestinian human rights NGO activists

We incorporate conceptualisations around the accountable self into the NGO accountability literature to consider how NGO human rights activists make sense of their accountability in relation to their postcolonial identity. We conducted 21 semi-structured interviews with Palestinian activists working in Palestinian and Israeli NGOs defending human rights in Gaza. Our findings provide four original insights. First, the construction of their identity as “postcolonial” considerably motivates our interviewees' work as human rights activists, but also creates conflicts with NGOs' humanitarian missions. Activists respond by stressing their postcolonial identity over their professional one. Second, due to Palestinian activists' own lived experiences, they construct accountability relations and collective identities defined by victimhood. The sense of victimhood results in blurring boundaries between activists and their “beneficiaries”, which influences their sense of accountability and motivates their practices. Third, the accountable self mobilises different accountability practices to deal with both the self's needs for narrativity and authenticity (e.g., through storytelling and remembrance) and external demands for “objective” accounts, thereby balancing their postcolonial and professional identities and responsibilities. Fourth, our interviewees sense that their accountability has limitations, as the accounts of human rights violations they produce receive insufficient recognition from others. Overall, the study indicates the importance of considering how a postcolonial identity of human rights activists creates various sources and motivations for the accountable self's relationships, practices and limitations distinguishable from, but linked, to those practised by NGOs.

Sustainability Reporting in IT Sector vs. Other Sectors

This study investigates the relationship between the level of sustainability reporting and information technology (IT) sectors' performance (operational, financial, and market) and compares the results with other sectors. The findings elicited from the empirical results demonstrate that there is a significant negative relationship between ESG and IT sector market performance (TQ). The study contributes to the literature of sustainability accounting by providing records of the cross-sector's experiences. It could serve as a guide to firms that wish to adopt sustainability reporting. Moreover, as the study adopted worldwide and used macroeconomic variables, it contributes to the literature of the economic implications of sustainability reporting. ‎

The integration of performance management and risk management in the public sector: an empirical case

Performance management and risk management in the public sector have undergone significant improvements; however, few empirical studies have conceptualised the integration of performance management and risk management. This study aimed to understand why it fails in practice and turns into disintegration. To do this, we analyse the role of different actors involved in the integration between performance management and risk management. We have conducted our analysis at the organisational level in a regional context, adopting two different research methods, documentary analysis and collections of interviews. This paper contributes to the theoretical debate with interesting new insights about organisational practices in the public sector. In this research, we adopted the disintegration framework, broadly used as a research methodology in the ontological and social paradigm as reported (Täubig in Totale Institution Asyl, Juventa Verlag, Munich, 2009) for analysing the integration and disintegration between performance management and risk management. This approach presumes the collective engagement of researchers and practitioners, which can help bring to the surface the knowledge embedded in practice and transform it into actionable knowledge to produce practice changes. This study contributes to the public accounting literature by providing empirical evidence about organisational practices in the public sector. It offers a practical and general understanding of performance management and risk management practices functioning in public government. It shows the fundamental role played by key actors when performance management and risk management practices are implemented. This empirical research also has practical implications, creating the basis for the implementation of an integrated system of performance management and risk management in regional governments.

Driving Factors of Cloud Accounting Implementation in Small and Medium Enterprises (SMEs): Evidence from Indonesia

This paper attempts to identify key factors that affect Small and Medium Enterprises (SMEs) decision in implementing cloud accounting system on their business, in particular Indonesia’s Bandung region. Bandung greater area has long been recognized as among the amiable region for SME development in the economy. This research qualitatively analyzed primary data obtained through a series of in-depth interviews with SMEs key personnel regarding the opportunity of cloud-based accounting. The informants were eight key SMEs personnel selected for their relevant knowledge and experience in accounting and associated technology use. An expert-based validation was then conducted on factors that were successfully identified at coding stage. The findings indicate that there are seven decisive factors which influence SMEs decision including security, usability, human resource, time, communication, cost, and functionality. This research offers an insight regarding the implementation of cloud accounting in SMEs by filling the identified gap to the body of literature in cloud accounting and SMEs in particular developing economy.

Voluntary disclosure with the International Integrated Reporting Council (IIRC) framework and value relevance

Research aims: This paper aims to investigate whether voluntary disclosure of integrated reports (IR) with the International Integrated Reporting Council (IIRC) framework influences value relevance in Indonesia.Design/Methodology/Approach: The data covered the period 2017-2022 of all manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX). The total sample of this study was 606 firm-year observations. An IR Score was developed using the International IR Framework 2013, and content analysis was performed to measure IR adoption and practice. This study employed multiple linear regression to test the hypothesis. The authors also used two models: the Pricing Model for testing the main result and the Ohlson Model for testing robustness. Research findings: The result claims that the IR score yielded a positive and statistically significant effect on the value relevance of the company. In other words, companies with higher IR scores will also have a higher value relevance.Theoretical contribution/ Originality: First, this study contributes to the literature in accounting, stating that companies that adopt the IR framework can increase the value relevance. Second, by using different models to test the hypothesis, the results of this paper exhibit a consistent relationship.Practitioner/Policy implication: The study's findings help regulators develop new regulations.Research limitation/Implication: This research could only be generalized to Indonesian manufacturing companies. In addition, a significant number of Indonesian manufacturing companies continue to fail to submit integrated reports.

Institutions and Corporate Tax Evasion: A Review of the Literature and a Methodological Approach

ABSTRACT We first review the recent research published in the Journal of International Accounting Research (JIAR) on the influence of international institutions on accounting practices. We follow this with a discussion of the literature by studying the influence of institutions on tax avoidance and tax evasion. We then propose a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal, and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and by providing preliminary evidence on how employing an institutional hierarchy approach can address the interdependencies between commonly used institutional factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: H26; G28; O16.

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

PurposeWe develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.Design/methodology/approachDrawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.FindingsWhile accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.Research limitations/implicationsThe extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.Originality/valueThis paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Accountability and information disclosure in a Catholic charity (1798–1801)

By examining a Spanish Catholic charity that operated in an unregulated environment in Cádiz between 1798 and 1801, this article analyses the motivations for discharging accountability to stakeholders and the factors that influence information disclosure. Drawing on stakeholder theory and not-for-profit accountability literature, we show how the organisation’s founders, managers and board members translated their feeling of responsibility and the accounting insight prevailing in their socio-economic context to this charity setting. Their efforts to discharge accountability and disclose information focused largely on upward stakeholders, but they also discharged accountability to aid recipients. Nevertheless, they restricted the information they revealed because of the Catholic doctrine about secret almsgiving and concerns about the protection of poor people’s privacy and fear of public shame. These restrictions may have been somewhat counterbalanced by the charity’s observable actions and by social interaction among board members, donors, and beneficiaries enabled through physical proximity and social ties.

A bibliometric review of stakeholder theory in accounting: Current trends and future directions

In this study, a comprehensive bibliometric review of the stakeholder theory in accounting (both financial and managerial) is carried out. The bibliometric analysis provides historical information on research trends as well as research performance. This study explored the associated literature in stakeholder theory and accounting (economy, business, and management) from 1996–2022. The material was gathered from the Scopus database and analysed using VOSviewer and Tableau software. The documents that are based on previous research provide an analysis of the scientific output as well as the distribution of subject groups and journals. The authors’ chosen keywords have also been focused on identifying the most important areas of the study. The results of this research indicate that there has been an increase in the rate of yearly production across the time period that was investigated. The Journal of Business Ethics (JBE) is the most prolific journal and has published the most articles on stakeholder theory of any other publication. It is the top prolific journal. The outcome also demonstrates that the United States (U.S.) is home to a significant number of prestigious academic institutions. The U.S. tops the world in both the creation of scientific papers and the number of times those articles are mentioned in other documents. This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field. Bibliometric analysis study refers to the use of keywords to extract information for research growth in terms of the number of productions and citations. This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific area.

Fire retardants giving special properties to fibers and textile materials based on them

The fire-retardant properties of modified polyacrylonitrile fibers with phosphorus-containing polymers, as well as nitrogen and brominecontaining flame retardants, have been studied. It has been shown that, in contrast to low molecular weight fire retardants, polymer and oligomer fire retardants give fibers higher fire-retardant properties. The results of determining the flammability of samples showed that the treatment of polyacrylonitrile fibers with oligomeric flame retardants based on the developed flame retardants improves the fire-retardant properties of fibers and materials based on them. As a result of comprehensive research, it was established that for the manufacture of fire-resistant material it is advisable to use the optimal ratio of “polyacrylonitrile fiber - fire retardant”. Carrying out fire-retardant treatment of polyacrylonitrile material with compositions of 3-chloro-1,2-hydroxypropane with 2,4,6-triamino-1,3,5-triazine makes it possible to obtain fabrics with a reduced fire hazard and with the required strength parameters. Also, in the work, based on kinetic and spectroscopic studies and taking into account literature data, a mechanism of oligomeric fire retardant is proposed, which gives fibers and textile materials special fire resistance properties.

Influence of chloride-induced corrosion on the traffic vulnerability of simply supported Italian PC bridges: a preliminary study

In Italy, a large part of road bridges was built after the Second World War, mainly with Reinforced Concrete (RC) or Prestressed Concrete (PC) simply supported decks. Most of the bridges currently in service have been designed with outdated codes and could be inadequate to modern heavy traffic loads. Furthermore, their structural performance decrease over time due to ageing effects, like steel corrosion.Bridges are often exposed to chlorides from de-icing salts or marine environment; chloride diffusion in concrete can induce pitting corrosion of steel reinforcing, decreasing the structural resistance of bridge elements. As part of a broader study on the structural risk of existing bridges with respect to traffic loads, it is certainly of interest to investigate the influence of chloride-induced corrosion on the risk itself.In this preliminary study, four sets of simply supported decks made of precast PC beams and a cast in-situ RC slab were designed according to outdated Italian codes relating to different construction periods (60s, 70s, 80s, and 90s); each set is composed by bridges with different span, width, number of main girders and transverse diaphragms. The deck design took into account only the bending failure of the main girders, in order to determine the minimum amount of strands and steel reinforcements required. The vulnerability to traffic loads is evaluated with respect to the bending moment resistance of the main girders. Monte Carlo simulations were performed to evaluate the decrease over time of the resisting bending moment of the main girders, taking into account literature models for estimating the time to corrosion and corrosion propagation both in strands and in steel reinforcements.

Conceptualising accounting as a value-based concept in the context of alternative finance

PurposeThis study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.Design/methodology/approachThe study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.FindingsThe analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.Originality/valueFirstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan

This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal

The picturesque roots of impression management: framing, Claude glass and “rose”-tinted lens?

PurposeThis paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.Design/methodology/approachThe research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.FindingsGilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.Originality/valueThe paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

Do Employees Waive Financial Red Flags through the Glassdoor?

ABSTRACT We use Glassdoor employee rating measures to examine the relationship between employee perceptions about their employer and the employer’s level of financial distress, proxied by Bloomberg’s one-year default probability. Our results indicate that improvements (deterioration) in Glassdoor ratings reveal a decrease (increase) in the average firm’s level of financial distress. We also find that the relation between a firm’s level of financial distress and Glassdoor ratings is not uniform across all firms: the relation is stronger for small and mid-capitalization firms. By establishing a relationship between Glassdoor ratings and the level of financial distress, our study adds to the forensic accounting literature and shows that Glassdoor ratings can help auditors, regulators, investors, and market participants predict future concerns relating to financial distress. Our results suggest that employee perceptions provide an early warning for financial red flags, as the pressures from financial distress increase the risk of fraudulent behaviors. Data Availability: On request. JEL Classifications: G33; G41; M14; M41.

Asset redeployability and corporate cash holdings

PurposeThe purpose of the study is to investigate the impact of asset redeployability on the level of corporate cash holdings.Design/methodology/approachThe authors use regression analysis to examine the relation between asset redeployability and corporate cash holdings.FindingsUsing a large panel sample of US public firms from 1990 to 2020, the authors find a significant positive relation between asset redeployability and cash, which suggests that firms with more redeployable assets hold more cash.Originality/valueThe authors contribute to a growing literature in accounting and finance that investigates the impact of asset redeployability on firm characteristics and also contribute to the literature on the determinants of cash holdings.