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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
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
قیمت: رایگان
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