Accounting Discipline Research Articles

Interface of Human Resource Accounting with Accounting and Finance and Performance Evaluation

The purpose of this study is to report a link between the three disciplines of human resource accounting, accounting and finance and performance evaluation through a conceptual framework highlighting the interfaces between them. The term interface here refers to the points of interaction, connection or overlap between these three disciplines, highlighting how these disciplines interact, intersect or work together within the conceptual framework. The conceptual framework is designed based on a previous literature review. The final outcome of this study is a conceptual framework which reports the interface areas between human resource accounting and accounting and finance and between human resource accounting and performance evaluation, along with the individual roles of accounting and finance, human resource accounting, and performance evaluation disciplines in the interface development. This study contributes to the existing body of accounting literature by showing how accounting and finance lays down the foundation for the valuation and reporting of human resources in an organization, which in turn, facilitates in performance evaluation.

Recovering the dormant values of accounting to navigate the challenges of the 2030 agenda and beyond

PurposeThis paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.Design/methodology/approachStudy of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.FindingsThere is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.Research limitations/implicationsThe study does not provide an extensive analysis of the evolution of accounting history.Practical implicationsThe recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.Originality/valueThis historical paper’s originality lies in its intertemporal perspective.

Business strategies to counter climate change risks to long lived production assets

The business community is concerned about how to account for long-lived production assets in an era of climate change. Globally, accounting standards and guidance are emerging but these are yet to provide the level of clarity required by the business and accounting profession on the uncertainty of future climate and how this can compromise some long-lived assets. Very few organisations have the necessary expertise and data to integrate climate change scenarios into their long-lived production asset accounting. This poses an additional risk to business and society. We explore different approaches for including risk and uncertainty in business accounting and reporting. Seven desk-based case studies of emerging practice in the food sector demonstrate how these varied climate risk and uncertainty models for infrastructure are being deployed around the world. Through review of data from company annual reports, documents and websites from 2021 to 2023, we find that specific climate-impacted long-lived asset accounting is relatively rare, notwithstanding that risk and uncertainty models are in effective use in other emerging areas. We provide recommendations on the development of data and modelling frameworks for climate-related financial data and an improved accounting discipline for climate-related financial impacts.

Did Reduced State Higher Education Funding Post-Recession Affect Business Summer School Programs?

After the final crisis in the late 2000s, universities were forced to find alternate funding sources to deal with budget deficits. Many universities looked at summer school programs as one option. This study focuses on how one College of Business and its University dealt with the issue. In our financial model, we incorporated tuition increases, a 28 percent tax on salaries and benefits, increases in faculty base pay, and other charges added by the University and its College of Business. The College of Business faculty’s summer school salaries and benefits represented 68.5 percent of the total tuition revenue generated in 2009 but dropped to 45.1 percent in 2018. The University’s (College of Business) portion went from 23.3 (8.2) percent to 30.1 (24.8) percent in 2018. Total faculty summer school pay negatively affected the accounting discipline more than the other areas in the College of Business. The accounting discipline experienced a 66.13 reduction in summer student credit hours from 2008 to 2018. Finally, the College of Business summer programs were negatively impacted more than the other colleges at the University.

Entrepreneurship and organised crime: a systematic review and research agenda based on three decades of scholarship

PurposeScholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.Design/methodology/approachWe use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).FindingsSLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.Originality/valueThis study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

Readability level of prescribed Accounting textbooks used in South African secondary schools

The results of a study that investigated the readability of three Accounting textbooks used in South African secondary schools are presented. In South African schools, textbooks remain the primary source of course content that drives the students’ learning of the subject matter. The study followed the traditions of the positivist paradigm. The Flesch reading ease score and Gunning fog index are readability measurement methods that are helpful in measuring the difficulty or challenging nature of text in the Accounting textbooks. Using them assists teachers of Accounting who have the responsibility to choose textbooks that would assist their students to make meaning of the subject matter. Three sections from each textbook were analysed: an introduction section on budgeting, analysis and interpretation section, and section on General Accepted Accounting Principles. These topics are very important in understanding the discipline of Accounting; their readability or accessibility by students play a crucial role in learning the subject of Accounting. The results showed that some textbooks are not readable, or are not straightforward and user friendly, and are thus difficult to understand and engage with. This points to these textbooks being challenging to some Accounting students, especially since to some English is their second language. The recommendations for future research are discussed. It is suggested that authors of Accounting textbooks must consider the readability of the textbooks.

Dynamics of Development of Islamic Marketing Research: A Bibliometric Review Based on Scopus Data, 1998 - 2023

Islamic marketing is not just a trend but a global phenomenon that continues to grow. By focusing on Islamic values, product and service diversification, and the use of technology, Islamic marketing can bring positive change to the business world and Muslim society. This research analyzes publication performance, main themes, and trends in Islamic marketing literature. This research utilizes quantitative descriptive methods with a bibliometric approach. Data sources were obtained from the Scopus database and analyzed using VOSviewer and Biblioshiny software. Findings show 274 research documents on Islamic marketing in the Scopus database during the 1998-2023 period. Malaysia and the International Islamic University Malaysia are the most active in publishing this research. Many publications regarding Islamic marketing focus on the Journal of Islamic Marketing and the disciplines of Business, Management, and Accounting. Over the last 25 years, Islamic marketing research in the Scopus database has emphasized aspects of Islamic marketing among Muslim consumers. The latest research opportunities in Islamic marketing include halal markets, halal tourism, Islamic hospitality, Islamic market segmentation, and Muslim consumers.

Stable destabilising? Rethinking images of temporality

This article explores our sense of stability and instability. For example, is contemporary life governed by uncertainty, fluidity and sociotechnical acceleration, or do relative stability or inertia still represent the predominant experience in many domains? In particular, can stabilities and instabilities represent symbiotic processes, the one interwoven with the other? Furthermore, are theories conventionally treated as antagonistic more intimately related than we tend to consider, such as those favouring historical sedimentation over performativity and the assembly of the ‘new’? In comparing stabilisation and destabilisation, the article considers divergent theses of temporality, such as acceleration and refeudalisation, and the way that social theory appears peppered with images of stability and instability. To explore the symbiosis between stabilising and destabilising processes, it considers the social science disciplines of economics and accounting. In so doing, it addresses debate surrounding critical realism, historical sedimentation, governmentality and performativity, with attention to the argument of Abbott, Bourdieu, Callon, Elias, Neckel and Rosa. It also examines micro–macro relations, and the implicit theories of the self that inform the macroanalytical portrayal of stabilisation and destabilisation. Rather than seeing stability and instability as ‘opposites’, it argues that we should be open to the possibility that they may often be closely interrelated.

CEO turnover after product‐harm crises

AbstractProduct‐harm crises are discrete events in which product failures expose consumers to safety hazards. Firms facing such crises must legally recall their products to protect consumers from further harm. In this study, we examine the effects of product‐harm crises and their recall strategies on CEO turnover. We find that firms are more likely to replace their CEOs after issuing product recalls, especially for recalls that are proactive and that offer extensive corrective actions. We further find that firms with poor performance and with limited financial flexibility are more likely to dismiss their CEOs after product recalls. Our study contributes to the disciplines of accounting, finance, and management by documenting product‐harm crises are a strong predictor of CEO dismissal, that is, incremental to other measures of firm performance for U.S. companies.

Penerapan Akuntansi Sektor Publik Dan Pengawasan Terhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah Jawa Timur

Good governance has principles of effective finance, because quality financial reporting creates accountability for public institutions. In order to preserve responsibility for the performance of government agencies in East Java, this study aims to understand how public sector accounting is employed, how financial report quality is checked, and how these elements interact. Surveys and library research are utilized as data gathering methods in the descriptive quantitative research methodology. Meanwhile, the object of this study is the Regional Apparatus Organization (OPD) in East Java. The results of the study found that the application of public sector accounting and supervision has an impact on the accuracy of financial reports and the consequences are for holding government entities accountable for their performance. Accountability for how well government institutions function is very important for the creation of good governance and can be demonstrated by the quality of financial reports with good accounting discipline. Thus, the importance of the application of public sector accounting and supervision of the accuracy of financial reports and implications for the accountability of government agencies for their performance.

When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting

PurposeThis paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.Design/methodology/approachThis paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.FindingsThis paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.Originality/valueThis paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

MAX WEBER’S RATIONALITY IN ACCOUNTING RESEARCH

Max Weber (1864–1920), a German political economist, sociologist and historian has been influencing the critical accounting research significantly since 20th century. This paper aims to investigate the influence of Weber’s ‘rationality’ concept in accounting research through the identification of research platforms, trends and major themes and findings. This study adopts the qualitative research methods. A number of papers from 1984 to 2021 have been analyzed to reach the aim. Call of modernization and human inheritance with tradition force men to act in a rational and calculative way which are the premise of Weber’s rationality. Through the three specific things – calculability, methodological behavior and reflexivity Weber defined rationality and its process in the society. The study finds that Weber’s rationality has been used to understand the society and its reflection in the implementation of accounting mechanisms. Various disciplines of accounting (financial accounting, management accounting and auditing) as well as implementation of various tools of accounting have been investigated under the concept of rationality. Both the public and private enterprises have been investigated under the concept of rationality. It is expected that the study will contribute to understand the application of Weber’s concept in accounting research and potentiality as well.

ДИСЦИПЛІНИ БУХГАЛТЕРСЬКОЇ СФЕРИ У НАВЧАЛЬНИХ ПРОГРАМАХ ЛЬВІВСЬКИХ АКАДЕМІЧНИХ ЗАКЛАДІВ УНІВЕРСИТЕТСЬКОГО ТИПУ В ХІХ – ПЕРШІЙ ПОЛОВИНІ ХХ СТ.: ІСТОРИЧНИЙ ЕКСКУРС

The expediency is substantiated, and the results of the study on the history of accounting knowledge provision for non-core specialization specialists in Lviv academic institutions of the university type from the 19th to the first half of the 20th centuries are presented. The study reveals the content and position of accounting disciplines in the educational programs of the examined institutions. By analyzing the content of accounting subjects and their placement in educational programs for the training of managerial specialists in various profiles (management and technical specialties), it was established that the main motive behind the educational process was to acquire skills in the professional use of accounting data in management. The necessity of such knowledge was also determined by the managerial responsibility of organizing accounting and presenting accounting statements. It was found that the establishment of the regional accounting system (“provincial accounting”) and the consolidation of its teaching tradition in educational institutions had a significant influence on university professors, who were also official representatives of the Galician provincial accounting department and members of the state examination commission on state accounting. An analytical review of educational and practical manuals and textbooks developed by the professors of the examined educational institutions for acquiring practical accounting skills and constructing different types of accounting for organizing state, national, municipal enterprises, and private farms was conducted. The article argues that the ideas established in the past regarding the acquisition of accounting knowledge by specialists in various fields as future managers can be utilized in the development of modern university educational and professional programs. Based on the study’s findings on the methodological connection between theoretical accounting disciplines and practical subjects (courses), it is concluded that their integration can be beneficial in creating a comprehensive system of scientific and methodological support for the modern educational process in managerial, financial, and economic specialties. An alternative approach could involve incorporating historical practices of organizing economic studies for a theoretical review of the accounting and reporting subject area into the current training processes for non-accounting specialized professionals.

Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia

There are fewer women in the upper echelons of accounting academia in Italy than in other European countries, and fewer female full professors than in other disciplines at Italian universities. The purpose of this research is to investigate the barriers experienced by Italian women in accounting academia and contributes withsuggestions to alleviate these. The paper adopts a phenomenographic approach to identify the ways in which a group of 24 Italian women, at different hierarchical levels, experienced barriers to their academic careers. The study identifies different categories of barriers that combine to prevent female perspectives and progression within accounting academia. Underpinning these barriers is a patriarchal culture that has a significant influence on women’s careers in academia. Thepatriarchal structure in both the workplace and society, engendersdifficulties in maintaining work-life balance, and shapesmale and female roles in the academic workplace.The paper contributes to the literature on gender in the academic accounting discipline, exploring women’s experiences of accounting academia, linkingfindings of a persistence of patriarchy, and arguing for a more feminist academic organisation. This is the first research in this area to use a phenomenographic method to investigate the barriers to career progression for Italian female academics in accounting and in examining the experience of women at different career levels, including those who have left accounting academia. The paper contributes to research on women’s barriers to career advancement, bringing new insights to the understanding of the gender gap in accounting academia and in making suggestions for structural change.

Egidio Giannessi's contributions to cost accounting: The Kreislauf between Costs and Prices

Introduction: This study discusses the life and ideas of Egidio Giannessi, an im-portant Italian accounting theorist, and provides an in-depth critical analysis of The Kreislauf between Costs and Prices, a book that he wrote in 1958. Aim of the work: The research explores how the ideas in The Kreislauf are relevant for the discipline of cost accounting. The study also investigates the historical background and Giannessi's vision to identify the context in which The Kreislauf was developed. It aims to resume Giannessi's main statements by describing why the ideas are still valuable today. Methodological approach: The research is based on an interpretative approach. Main findings: The study provides a rationale to explain the absence from the in-ternational debate of Giannessi's ideas. The research investigates how The Kreis-lauf fits into the academic debate regarding its usefulness for practitioners of re-search in managerial accounting. Originality: The study proposes a link between the antitrust regulation on exces-sive pricing and the problem expressed in the book.

The Value Relevance of Repetitive Information—Is the Expected Social and Environmental Disclosure Informational?

This paper analyzes the value relevance of firms’ social and environmental disclosure (SED) patterns expected by investors considering firms’ institutional contexts. Results show that the expected SED is value relevant for Chinese firms, not value relevant for Mexican and Canadian firms, and partial value relevant for Chilean, South African, and American firms. For Chinese firms, when the expected SED is isomorphic within the country, it is positively related to market value. However, the alternative expected SED is negatively related to market value. For Chilean firms, only the isomorphic social disclosure is (positively) valued by the stock market. Whereas for South African and American firms, only the alternative social disclosure is positively related to market value. Results suggest that institutions are essential to SED valuation as they determine whether and how stock markets value SED. Researchers in the discipline of accounting has taken an interest in social and environmental activities along with the rise of environmental protection regulations.

Greenhouse gas emission rights in accounting – is a global benchmark needed?

Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Methodology/approach: A literature review and an analysis of national and international environmental regulations and accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts made by the International Accounting Standards Board are presented separately. Findings: There is a regulatory gap in the recognition, measurement and disclosure of greenhouse gas emission rights in the financial statements. So far, no environmental accounting regu-lation (standard) of international importance has been adopted, although few of the proposals from national environmental organizations differ between jurisdictions. Practical implications: There is a need to fill the identified regulatory gap and improve financial reporting by establishing consistent and uniform principles for recognizing, measuring and presenting greenhouse gas emission rights. Originality/value: The article emphasizes the importance of the accounting information system in providing a coherent picture of the achievements of economic entities (including environmental performance) and identifies challenges for the scientific discipline of accounting in relation to the development of greenhouse gas emissions trading around the world.

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APPLIED PUBLIC SECTOR ACCOUNTING FOR BROADBAND INFRASTRUCTURE DEVELOPMENT WITH PUBLIC PRIVATE PARTNERSHIP SCHEME: A LITERATURE REVIEW

Governments all around the world are increasingly focusing on Public-Private-Partnership (PPP) schemes to develop broadband infrastructure. Private sector participation in the development and funding of public infrastructure has had a substantial impact on the delivery of public services. In PPP Broadband Infrastructure, there has been no attempt to integrate the literatures in order to present a holistic view. To expand our knowledge of PPPs in Public Sector Accounting Discipline, the author conducted a systematic literature review of articles published in international journals and to analyze the contribution of it to the body of knowledge. By using a qualitative method, the objective of the study is to find the major theme of public sector accounting literatures based on research of PPP in Broadband Infrastructure for the past 20 years (2000-2020) from the qualified international journals. The study also aims to find contribution of the major theme on infrastructure development and the direction of the future research that need to be addressed. The study found that UK is the country which has been publishing journals on PPP with high intensity of publication. Another findings are the literatures were published in high quality journal with scopus indexed is 60% in Q1 and followed 25% in Q2 and 15% in Q3. The main findings of this study identified four main topics in this discipline which are Public Policy Strategy has become the major theme in the field of research and become the first rank, followed by another themes which are PPP Implementation, PPP Framework and Value of Money. Therefore, in PPP research as part of Public Sector Accounting Literatures has shown that Public Policy Strategy as part of government’s role in shaping the regulatory framework and plays an important role to catalyst the infrastructure development into the next level.

Human Capital Accounting: Global Theoritical Model

Human Capital (HC) is the sole intervening factor for a competitive hedge in all firms: merchandising, manufacturing, or servicing. However, the need for HC is enhanced in service firms because only they can act. All requisite tangible and intangible assets of firms are accounted for as material investments in their financial reports for improved decisions by managers and other stakeholders. However, contemporary organizations are unable to account for their HC investments because there is no Generally Accepted Legal Framework (GALF). This is even though HC accounting discipline has attracted attention in most jurisdictions, although it was largely disregarded in some parts of the world and the deliberations date back to the early sixties of the last century. Could the exploration of HC accounting underpinning theories offer practitioners research insights?