Accounting Research Research Articles

Air pollution accountability research: Moving from a causal chain to a web

Air pollution accountability studies examine the relationship(s) between an intervention, regulation, or event and the resulting downstream impacts, if any, on emissions, exposure, and/or health. The sequence of events has been schematically described as an accountability chain. Here, we update the existing framework to capture real-life complexities and to highlight important factors that fall outside the linear chain. This new “accountability web” is intended to convey the intricacies associated with conducting an accountability study to various audiences, including researchers, policy makers, and stakeholders. We also identify data considerations for planning and completing a robust accountability study, including those relevant to novel and innovative air pollution and exposure data. Finally, we present a series of recommendations for the accountability research community that can serve as a guide for the next generation of accountability studies.

Twenty-five years of accountability research in public administration: Authorship, themes, methods, and future trends

There is extensive literature on accountability, yet systematic research on the state of the art in the field of public administration is lacking. This research is essential to understand the aspects of accountability that have been studied and identify the primary findings and areas that require further investigation. This study seeks to address this gap by conducting a systematic literature review of 277 articles on accountability published in 15 leading public administration journals between 1996 and 2021. This review aims to answer the following questions: What types of accountability have been examined? To what extent has accountability been investigated as a dependent or an explanatory variable? Which methodological approaches dominate, and which cases are more commonly examined? What are the current challenges and future research trends? Points for practitioners Two dimensions to consider when examining accountability are supply-side accountability, which centers on traditional government models, and demand-side accountability, which underscores the role of citizens and multiple forums. The interaction between the supply and demand sides leads to various types of accountability, encompassing vertical, horizontal, hybrid, and social accountability. Core approaches used for measuring accountability include formal, informal, voluntary, and felt accountability.

Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance

The manager carries out income-smoothing actions to guard the stability of profit. Stability and high profits are considered an indicator of a low-risk company. The manager made this effort to increase investor belief in providing the company with source funds. This study aims to test the effect of debt policy on action income smoothing. This research also includes tax avoidance as a moderating variable in this association. This study employs data derived from financial statements of listed manufacturing companies on the Indonesian Stock Exchange from 2016 until 2021—research data sourced from www.idnfinancials.com. Samples employed in this study totaled 564 observations (firm-year). Testing hypothesis is using analysis of multiple linear regression for panel data. This study finds that debt policy is positively associated with income smoothing. However, tax avoidance has no role in moderating the association between debt policy and income smoothing. This study contributes to developing literature on income smoothing in financial accounting research frameworks using different proxies in the Indonesian context.

Perceived Obstacles to Conducting and Publishing Practice-Relevant Academic Accounting Research

ABSTRACT If academic accounting research is not of interest to practicing accountants and regulators, public interest wanes, the academy becomes an echo chamber of its own ideas, and researchers risk relevancy and financial support. To provide insight about the obstacles perceived to reduce the likelihood that accounting academics will publish practice-relevant research in academic journals, we sent a survey to more than 5,600 U.S. accounting faculty members. Based on 567 survey responses, we identify eight obstacles that the survey respondents believe reduce the likelihood that they will publish practice-relevant research. The most frequently reported obstacle is that academic journal editors are not interested in publishing practice-related research (77 percent of survey respondents). We also provide evidence that the more academics interact with practitioners, the more likely they are to conduct and publish practice-relevant academic research. Recommendations and observations are included to help address the identified obstacles.

The Moderating Role Of Sustainability Disclosure: Tax Avoidance And Firm Value

A company's performance is very important because it will impact the decision-making of shareholders and investors. As reflected in increased share prices, companies with good performance tend to increase company value. One factor that can influence company value is tax avoidance. This research examines the effect of avoidance on company value with sustainability report disclosure as a moderating variable. This research uses quantitative data from financial and sustainability reports of banking sub-sector companies from 2020 to 2022. Data was obtained from the websites of each company. Using purposive sampling, 41 samples were obtained and tested using multiple regression analysis for cross-section data. This research concludes that tax avoidance has a negative effect on company value. Meanwhile, sustainability disclosures do not mediate. This research contributes to providing capital market-based financial accounting research literature from the perspective of company policy as reflected in the financial information of banking companies in Indonesia.

What is accounting? What should it be? What should we profess and teach?

Differences between accounting researchers and many accounting practitioners and professional institutions on what constitutes the domain of accounting has grown considerably over the past fifty years. In contrast to the frequent allegations that accounting researchers pay insufficient attention to the needs and problems of practice, this paper argues the converse, namely that accounting education and training within universities and professional courses neglect accounting research. This has consequences for the legitimacy of accounting as a profession, inhibits developing skills sought by prospective employers, and can blind practice to the emergence of important new issues. Recently, there have been calls from academics to redefine accounting. In addition to including technical practices, they seek greater emphasis on ethics, morality, theory, sustainability, and accountability. This broader, interdisciplinary approach focuses on public rather than private interests; seeks broader, often non-financial reporting on sustainability goals; serving a wider range of stakeholders; and devising new processes of accountability, especially to empower civil society groups. Illustrations of these themes are explored in the paper. It concludes by offering ways to reform accounting courses. Ideally academic and professional leaders could devise, on an equal footing, courses leading to qualification as a professional accounting that better serve the needs of employers and utilise scientific academic research. Failing this universities could offer two accounting degrees, one emphasising technical material and exemptions from professional examinations, and another more oriented to contemporary accounting research and develops skills sought by employers relating to communication, continuouslearning, critical analysis, and multi-functional teamwork.

Cognitive Justice and the Effective Use of the Principles of Good Teaching at Grade 10 Accounting

This paper analyses the effective use of the principles of good teaching as they are operationalized toward the creation of spaces for cognitive justice in the processes of teaching and learning Grade 10 Accounting. The envisaged spaces enable all forms of knowledges to co-exist and to complement another, in an enabling dialogue among these knowledges. Critical Accounting Research (CAR) is the lens couching the paper since it perceives the co-existence of knowledge as a way to contribute to a more sustainable, equitable and democratic world, and by extension, becoming beneficial to all. Participatory Action Research method operationalises CAR, where dialogues and discussions with the co-researching groups are conducted in order to formulate and operationalise this effective use of the principles of good teaching. Critical Discourse Analysis makes sense of the results as it allows for the use of text by participants to reveal the meaning at the deeper levels of discursive practice and the social structure.

Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?

Researchers are faced with increasing pressure to publish in top international journals, particularly public sector accounting (PSA) researchers due to the relatively lower ranking of journals in their field. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members, and decisions for funding research are increasingly affected by journal rankings. This paper aims to unravel the impact of the growing importance of journal rankings on the identity of PSA researchers. Professional identity is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigation through interviews with senior researchers. The findings reveal how PSA researchers are coping with a context permeated by tensions between their original identity and an identity affected by a stronger reliance on scoring based on journal rankings. Our study shows in particular that PSA researchers tend to preserve their original identity of a committed PSA scholar and simultaneously move towards the “academic performer” identity by navigating the grey area between these extremes. There is no significant evidence for a fundamental identity shift towards an “academic performer” because researchers are primarily inspired by problems of public sector organizations or society at large. However, it remains to be seen if young scholars faced with publication targets that are too demanding and unrealistic shift their focus away from the original PSA researcher identity to an “academic performer” identity.

UNRAVELING ISLAMIC SOCIAL FINANCE ACCOUNTING RESEARCH: BIBLIOMETRIC ANALYSIS AND SYSTEMATIC LITERATURE REVIEW (SLR)

This study aims to unravel Islamic social finance accounting research. The research method uses bibliometrics and SLR. The data type used is secondary data from 98 articles indexed by Scopus. Data is visualized using VOSViewer. The results show that the research distribution began in 1995. The peak of publication will be in 2021, with 15 publications. The most popular writer is Masruki R. with his 5 articles. The Journal of Islamic Accounting and Business Research is the most productive and popular journal, with 9 published articles and 149 citations. Malaysia is the most productive and most popular country, with 49 articles and 406 citations. The most popular author is Zaid O. A., with 77 citations. The most popular article, which gets 49 citations, written by Yalya H.E., discusses changes in the accounting and accountability of Sultan Sulaiman's waqf in the Ottoman Empire. USIM is the most productive university, with overshadowing 24 writers. While, IIUM is the most popular institution, with 179 citations. The following research directions are based on co-occurrence analysis through networks, density, and overlay visualization, as well as SLR analysis of zakat, infaq /alms accounting focusing on transparency, Sharia compliance, disclosure of socio-economic impact, and Enterprise Resource Planning (ERP). Meanwhile, the theme of waqf accounting focuses on disclosure, transparency, and optimization of Cash Waqf Linked Sukuk (CWLS), as well as opportunities and challenges in waqf reporting practices.

Corporate social irresponsibility: a contingent social media crisis management perspective

PurposeToday's business world has been tarnished with numerous corporate irresponsible behaviors. It is thus of great importance for firms to carry out crisis management on the condition of corporate social irresponsibility (CSI). Taking a contingent social media crisis management perspective, the authors aim to investigate the relation between CSI and firm value while also examining the moderating effects of being known in social media and generalized favorability in social media on this relation.Design/methodology/approachThe empirical analysis conducted in the authors' research is based on a sample of 203 CSI events that occurred within publicly listed firms in China between 2011 and 2015. During the process of the authors' data collection, the authors initially verified the occurrence of CSI events in publicly listed firms by reviewing reports from reputable sources such as the 21st Century Business Herald and China Securities Journal. Subsequently, the authors collected the information pertaining to media coverage of these CSI events from the China Core Newspapers Full-text Database (CCND). Additionally, the authors obtained the remaining data from reliable sources such as Guba, the China Stock Market and Accounting Research Database (CSMAR) and the Chinese News Analytics Database (CNAD). To test the authors' hypotheses, the event study and multiple-regression analysis methods are adopted.FindingsThe authors find CSI generates a negative impact on firm value. Moreover, while being known in social media strengthens the negative relation between CSI and firm value, generalized favorability in social media weakens such relation.Research limitations/implicationsThere are two streams of limitations that present promising avenues for future studies. Theoretically, the authors explore the mechanisms of CSI affecting firm value from a contingent social media crisis management perspective. Consequently, the authors' study does not encompass other potential mechanisms that may exist in the CSI–firm value linkage. In terms of empirical analysis, three issues arise that provide opportunities for further investigation. First, the authors have not accounted for all potential factors that could influence the link between CSI and firm value. Second, the authors' data are subject to limitation since it comes from manual collection. At last, because the authors confirm the sample based on the actual CSI events of publicly listed firms in China, the authors' sample size is small.Originality/valueThe authors' findings contribute to a more comprehensive understanding of the relation between CSI and firm value, as well as effective strategies for responding to CSI through the utilization of social media. Consequently, the authors' results have the potential to stimulate further research on the implications of CSI and the management of corporate crises through social media platforms.

Bibliometric Analysis of MSME Accounting and Finance Research in Indonesia

To support MSME in various ways, a deep understanding of it is necessary to recover from the post-pandemic period. Research is a good starting point to resolve the issue, as it has a huge impact on society. This research was conducted using bibliometric analysis. The stages carried out in this research included data collection, data reduction, and data mapping. Data collection were started with the keywords: “UMKM Akuntansi Keuangan” in the crossref dataset. This result also showed that the limited generalizability of the results to the research on these topics. There has been a change in trend in the topic of discussion, research methods, and research subjects with regards to the topic of discussion in research in the field of accounting and financing MSMEs over time. In the past, research mostly discussed financial performance, using secondary data provided by the entity and financial statements. Meanwhile, recent research often discusses the conformity of MSMEs financial reporting.
 Keywords: bibliometric analysis, MSME, accounting, finance, research

Determinants of the Related Party Disclosure Practice by Non-Financial Sectors in Bangladesh

This study attempts to find out the determinants that have significant impact on the extent of related party disclosure. Albeit, related party is one of the most important reasons for corporate scandals, very few researches have been conducted to find the determinants of related party disclosures particularly in developing countries’ perspectives. This motivated the authors to find the determinants of related party disclosures. For conducting this study, a disclosure index of 28 disclosure items has been prepared and the annual reports of 102 listed non-financial firms for the year 2019-2020 of Dhaka Stock Exchange (DSE) were scrutinized against this disclosure index. The findings show that the related party disclosure by the sample companies is on an average 37.36%, which indicates that the current scenario of related party disclosure is not satisfactory. The regression analysis was done to find the determinants of related party disclosures. The results show that the association between the extent of related party disclosure and Multinational Subsidiary is statistically significant. The Security Category has negative but significant impact on the extent of disclosure. The result of this study will add value to the existing literature by providing the empirical evidence of the determinants of related party disclosures from a developing country’s perspective. From practical point of view, the outcome of this paper will help the regulators like Securities & Exchange Commission (SEC) to form a frame of reference for the related party disclosures requirement. The results of this study will also help future accounting researchers to work on this area and the investors to make investment decision on the non-financial companies.

A Penny Here, a Penny There: A Case of Managing Non-GAAP Earnings at PPG Industries

ABSTRACT This real-world case demonstrates attempts by PPG’s controller to manage non-GAAP earnings to meet or beat the consensus analyst estimates. The case provides information regarding improper accounting adjustments made by PPG. In completing the case requirements, students decipher whether PPG used non-GAAP earnings to inform or obfuscate, determine whether certain accounting adjustments violated generally accepted accounting principles, compute the effect of accounting adjustments on non-GAAP and GAAP earnings, examine its materiality, and understand the likely motivations of the controller for recording accounting adjustments. The case also demonstrates the effect of classification shifting as a tool for managing non-GAAP earnings and exposes students to the importance of meeting or beating analyst estimates. It is appropriate for intermediate accounting and professional accounting research courses. JEL Classifications: M41.

Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation

PurposeThis paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.Design/methodology/approachThis paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.FindingsSustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.Practical implicationsGreater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.Social implicationsEmployee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.Originality/valueThis study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

Accounting and the exploitation of the natural world: Studies from a historical perspective

This article introduces the Special Issue of Accounting History on the topic of accounting and the exploitation of the natural world. After exploring the ambivalent nature of the word ‘exploitation’, with both positive and negative senses, the article reviews some earlier contributions to the historical accounting research literature relevant to the Special Issue. The four substantive research papers in the Special Issue are discussed and put into broader contexts, and the article identifies some potentially fruitful avenues for further research into how accounting has been implicated in the exploitation of the natural world in the past. The article concludes with brief tributes to two recently deceased accounting academics, Professor Tom Schneider and Professor Mike Jones, whose contributions to the Special Issue and to stimulating research into accounting for biodiversity, respectively, are acknowledged.

A bibliometric analysis of evolving trends in climate change and accounting research

A bibliometric analysis of evolving trends in climate change and accounting research

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

Purpose This 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/approach This 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. Findings This 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/value This 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.

Construction of The Accountant's Role As A Sustainability Score Player Through A Participatory Action Research Approach

Purpose — This study aims to construct the role of accountants as sustainability score players, namely as providers of information, support, and guidance in embedding sustainable business practices in MSMEs. Design/methodology/approach—This study uses a participatory action research (PAR) approach to construct the role of accountants. This approach requires the active participation of participants in each stage of the PAR cycle, starting from planning, action, observation and evaluation, and reflection. Data were collected through observation, interviews, and FGD. The data is processed by thematic analysis after going through the triangulation process to check its validity. Findings—Accountants can expand their role by acting as sustainability score players through inclusion, providing literacy, and initiating MSMEs to start sustainable business practices. Through this involvement, accountants can realize that they can position themselves as agents of change who can become role models and mediators and facilitate the movement towards sustainable business for the MSMEs they assist. Practical implications—Accountants must develop a new habitus that shows they can contribute significantly to realizing sustainable development goals. One habitus is getting used to being involved with the community, especially with MSMEs. “Engage” represents the ability of accountants to actively participate in any embedded sustainability efforts. Originality/value—The gap between value and action in sustainability accounting research shows no relationship between values derived from existing theory and practical action. This research fills this gap by using an action research approach and involving educator accountants to determine what actions need to be taken to contribute to achieving sustainable development goals.

How exports affect green technology innovation in small- and medium-sized enterprises? Evidence from Chinese companies listed on the growth enterprise market.

Using matched data from China Stock Market and Accounting Research (CSMAR) and Wind databases, this paper explores the impact of exports on the green technology innovation (GTI) of small- and medium-sized enterprises (SMEs). The mechanisms are analyzed through a two-way fixed effects model. First, exports contribute significantly to GTI of SMEs. Second, exports mainly contribute to GTI of SMEs by attracting government subsidies and increasing firms' environmental awareness. Third, from the perspective of heterogeneity, exports significantly positively impact GTI of SMEs especially in medium- and low-technology industries and in eastern China. The impact of exports on GTI is also examined by replacing core variables, modifying the sample for robustness testing, and utilizing both urban river density and distance from the center of the city to the nearest port as instrumental variables for endogeneity test. With the continuous development of international import and export trade, enterprises increase GTI research and development by attracting government subsidies, improving the quality of disclosed information, and increasing environmental awareness.

Accounting history in a digital age: Empirical experiences, improving methods and unlocking new research avenues

Technology has increasingly opened new avenues and methods in accounting and other business research. Accounting history research is not immune to technological developments, and we propose that increased digitalisation offers opportunities to enhance the appeal and relevance of such research, both within the accounting history realm itself and beyond. After setting out a clear definition of digitalisation, we reflect on what accounting history is as represented in the literature and then present empirical insights from two research settings – a religious organisation and a brewery – to provide a representation of what digitalisation means in terms of ‘doing’ accounting history research. The article also reflects on how a digital world can open new research avenues and reduce the risks of scholasticism and sophism.