دانلود مقاله انگلیسی رایگان:اسطوره کاهش بهره وری نیروی کار: عملکرد زبان حسابداری - 2021
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  • The myth of workforce reduction efficiency: The performativity of accounting language The myth of workforce reduction efficiency: The performativity of accounting language
    The myth of workforce reduction efficiency: The performativity of accounting language

    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    The myth of workforce reduction efficiency: The performativity of accounting language


    ترجمه فارسی عنوان مقاله:

    اسطوره کاهش بهره وری نیروی کار: عملکرد زبان حسابداری


    منبع:

    ScienceDirect- Elsevier- Critical Perspectives on Accounting, Corrected proof, 102380: doi:10:1016/j:cpa:2021:102380


    نویسنده:

    Marie-Anne Verdier


    چکیده انگلیسی:

    This paper draws on Austin’s conceptualization of performativity to show how the accounting strategies implemented before a workforce reduction can contribute to performing the myth of workforce reduction efficiency. To address this issue, we use both quantitative and qualitative methods. First, through quantitative analyses on a sample of 117 workforce reductions announced by 101 French listed firms from 2007 to 2012, we shed light how, by not taking accounting strategies into account in their models, prior mainstream studies may have conveyed false knowledge about improved performances after the operation and performed the workforce reduction efficiency supported by economic theories. Second, through a case study, we provide an in-depth illustration of the performativity effect of these accounting strategies and more precisely of downward earnings management, which can be considered a calculation act that contributes to performing the myth of the efficiency of these operations. Overall, this paper contributes to the workforce reduction literature by providing a critical illustration of how accounting numbers construct efficiency through the performative role given to earnings management. It also con- tributes to the critical accounting project by notably participating in the debate on the use of quantitative and mixed research methodologies in the critical accounting project.
    keywords: کاهش نیروی کار | حسابداری انتقادی | مدیریت درآمد | افتخار | زبان حسابداری | Workforce reductions | Critical accounting | Earnings management | Performativity | Accounting language


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 19
    حجم فایل: 897 کیلوبایت

    قیمت: رایگان


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