Beyond intentionality in accounting regulation: Habitual strategizing by the IASB
فراتر از قصد در مقررات حسابداری: استراتژی معمولی توسط IASB-2021
Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of language, the present study challenges a common assumption in the accounting standard-setting literature, namely, that regulators’ discourse is purposely and deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB regulatory texts. My analysis shows how taken-for-granted discursive rationalizations and linguistic forms are operationalized. I then argue that the language observed in regulatory texts, which can be considered as examples of ‘collective thinking artefacts’, enacts standard setters’ institutionalized patterns of reasoning associated with their social position. This critical perspective on the subconscious use of rhetoric generates a series of further questions regarding the lack of reflexivity in accounting regulatory processes.
keywords: تجزیه و تحلیل گفتمان انتقادی | بوردیو | جامعه شناسی شناختی | مشروعیت | Critical discourse analysis | Bourdieu | Cognitive sociolinguistics | Legitimacy
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021
Translation research in accounting has in the past decades recognized the significance of trans- lation for international accounting communication, but only recently started to discuss the relevance and legitimacy of the approaches in which translation is used and studied. Generally, translation in accounting has been seen as a technically challenging task that serves an assumedly neutral functional purpose. This perception is problematic in that it neglects the multifaceted cultural, political and societal implications of translation. In order to expand the theoretical repertoire of translation research in accounting, this paper introduces a critical lens that questions the seemingly neutral use of translation in various contexts. Drawing on the influential work of translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s theorizing for accounting, the context of IFRS translation is examined. Attempting to become a global institution across cultures and languages, the IFRS indeed depend on translation in their diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies: the dominant position of the English language and the canonical role of Anglo-American ac- counting. Combining a critical theoretical conceptualization and empirical data from the trans- lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a technical exercise but can entail linguistic and cultural conflicts between dominant and marginal (ized) concepts, traditions and values. Above all, this paper shows how applying a different theoretical lens to translation can yield critical insights.
keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS
Modern slavery statements: From regulation to substantive supply chain reporting
اظهارات برده داری مدرن: از مقررات گرفته تا گزارش زنجیره تأمین اساسی-2021
Recent years have seen a renewed focus on labor standards in the supply chain, prompted by legislation that requires firms to provide an account of their efforts to combat modern slavery. However, as a common problem of non-financial disclosure regulation, companies can decide the extent and content of their reporting, which could potentially result in merely symbolic disclosures with little substance. We examine the disclosure of substantive actions in modern slavery statements, defined as those disclosures of corporate actions that can positively affect working conditions in supply chains. We examine the corporate disclosure of these actions over time in order to evaluate whether legally mandated disclosure requirements could lead to progress in combatting modern slavery. For this purpose, we collected modern slavery statements from companies that had issued such statements for at least two different years after the
Keywords: Modern slavery statements | Social sustainability | Substantive disclosures | CSR Disclosures | Legitimacy theory | Content analysis
The convergence of big data and accounting: innovative research opportunities
همگرایی داده های بزرگ و حسابداری: فرصت های تحقیق نوآورانه-2021
This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The study discusses how big data can overcome the data limitations of six accounting issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting and activity-based techniques. It presents six exciting research questions for future research. Then, the study explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy theory. This theoretical study develops new convergence points between big data and accounting by reviewing the literature and proposing new ideas and research questions. The conclusion indicates a significant conver- gence between big data and accounting on the premise that data is the heart of accounting. Big data and advanced analytics have the potential to overcome the data limitations of accounting techniques that require estimations and predictions. A remarkable convergence is argued between big data and three accounting the- ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the potential of big data.
keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence
Disingenuous natures and post-truth politics: Five knowledge modalities of concern in environmental governance
طبیعت بی نظیر و سیاست های پس از حقیقت: پنج روش دانش از نگرانی در زمینه حکومتداری محیط زیست-2021
In this paper I examine our current post-truth politics and use the concept ‘disingenuous natures’ to describe the intersecting knowledge constructs, management practices and material conditions that enable authoritative knowledge of human-environment interactions to take hold and persist. These conditions are disingenuous because they are both artifactual and generative of social-ecological reifications, knowledge distortions and information deficiencies, yet retain a position of authority and legitimacy in decision-making contexts. I argue that researchers seeking to confront our current post-truth wave lack a clear framework for describing the process through which post-truthism unfolds and disingenuous natures are produced. I describe five interrelated ‘knowledge modalities of concern’ that illuminate key elements of this process. I argue for continued engagement with these knowledge types by critical scholars of the environment because they pose serious challenges for progressive environmental governance.
keywords: حکومتداری محیط زیست | دانش | جهل | اکولوژی سیاسی | پس از حقیقت | ناشناخته شناخته شده | Environmental governance | Knowledge | Ignorance | Political Ecology | Post-truth | Unknown-Knowns
Stance and alignment in police traffic stops: The case of citizen account solicitations
موضع و هماهنگی در ترافیک پلیس متوقف می شود: مورد درخواست های حساب شهروندی-2021
This article demonstrates how the design and positioning of citizens account solicitations in traffic stops (e.g., “What did I do?”) provide resources for citizens to show, and officers to see, their stance toward and willingness to align with the business of the encounter. With design, citizens use ‘self’, ‘other’, ‘neutral’, and ‘self-other’ formulations that allocate responsibility for the stop in ways that support or challenge the stops legitimacy. With positioning, they show their willingness to align or not to the business of the encounter. Stance and alignment work interdependently with the account solicitation as a dispreferred initiating action (Robinson and Bolden, 2010) to enhance, or aggravate, its mitigated or unmitigated character, with consequences for citizens experience of being policed. This research uses the method of conversation analysis and draws from a large collection of police dashboard camera videos from several American policing agencies in addition to several videos posted on Youtube.
keywords: تعامل پلیس و شهروندی | حساب ها | دعوتنامه حساب | حالت | هم ترازی | دوره آموزشی | Police-citizen interaction | Accounts | Account solicitations | Stance | Alignment | Action formation
Australias divided accounting profession: The 1969 merger attempt and its legacy
حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن-2021
The Australian accounting environment is dominated by two competing brands e Chartered Accountant (CA) and Certified Practising Accountant (CPA) e which signal that the profession has been unable to achieve full unification. Focussed on 1969, this dual theoryinformed, in-depth study examines the first of four unsuccessful attempts to merge the two professional accounting associations from which the two brands originate: The Australian Society of Accountants (the Society) and The Institute of Chartered Accountants in Australia (the Institute). Primary data from public archives and oral history interviews, combined with secondary sources, are drawn upon to explain the failure of this proposed merger and to consider its legacy. The complementary theoretical perspectives of “boundary-work” and “institutional work” are applied. Amidst other challenges, corporate collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the prospect of there being sufficient commonality of purpose to enable a merger. While there was overwhelming support from Society members, the merger proposal was defeated by a comprehensive “no” vote from Institute members. This pattern of voting was repeated in three subsequent merger attempts, leading to the persistence of the curious binary structure of the Australian accounting profession and associated ongoing differences and tensions.
keywords: حرفه حسابداری استرالیا | انجمن حسابداران استرالیا | موسسه حسابداران منشور | استرالیا | ادغام انجمن حرفه ای | مرز کار | کار نهادی | Australian accounting profession | Australian Society of Accountants | Institute of Chartered Accountants | Australia | Professional association mergers | Boundary-work | Institutional work
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis
پاسخگویی و حسابداری در زمینه سازمان های غیردولتی متشکل از انگلستان و آفریقا - یک تحلیل بوردیوسی-2021
The main purpose of this paper, and its main contribution, is to develop an understanding of accounting and accountability practices and perceptions in NGOs operating in Africa. It draws upon a broad set of Bourdieu’s concepts, comprising field, capital, doxa and habitus alongside the use of grounded theory methods to code and categorise the empirical data. Data was collected from eleven NGOs, selected to provide a comparative set, encompassing national, NGO type and religious affiliation. A contextual field analysis revealed the dominance of Northern NGOs, resulting from their ownership and control of capital, in influencing accountability perceptions and the importance of legitimacy. An organisational analysis revealed the importance of habitus and doxa underpinning conceptions and practices of accountability and accounting, to emerge. It also enabled the identification of ‘existential doxa’ and ’accountability doxa’ which provided the link between the field and the accountability habitus to be understood. The resulting understanding explains accounting and accountability practices as resulting from strategies adopted in response to the accountability habituses, underpinned by doxa, which themselves are responses to the contexts with in which the NGOs operate. The context comprises the field within which NGOs struggle for capital resources, alongside existential choices made by the NGOs themselves.
keywords: حسابداری NGO | افریقا | بوردیو | مسئوليت | NGO accounting | Africa | Bourdieu | Accountability
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image
مسئله شکلات چسبنده: مدیریت تاثیر و حساب های متقابل در شکل دادن به تصویر شرکت-2021
Demand for chocolate is at an all-time high. However, producing chocolate comes with some sticky social, environmental and economic problems. This paper focuses on the issues of child labour, forced child labour and unsustainable farming practice within the chocolate industry, and specifically on the discourse about Nestlé’s Ivory Coast cocoa supply chain. We analyse corporate disclosures, related counter accounts and subsequent responses in new and old media as a dynamic communication process. A mobilising of Goffman’s (1959) dramaturgical metaphor of impression management contextualises each communication as a performance towards an audience. Behind the communications is Nestlé’s need to repair its legitimacy – because child labour and unsustainable farming exist in its cocoa supply chain – and the audience’s vested interests in their counter-performances. The Nestlé case offers substantive and nuanced insights into corporate disclosure and communication practices, how the Internet is changing the more unidirectional performances of the past, and how appreciation of counter accounts and subsequent responses to counter accounts contributes to theoretical understanding as well as provides insights into the plight of cocoa’s child labourers.
keywords: ارتباطات شرکت | افشای شرکت | پاسخ های حسابداری | مدیریت تصور | مشروعیت | Corporate communications | Corporate disclosure | Counter account responses | Impression management | Legitimacy
Ensemble Learning Against Adversarial AI-driven Fake Task Submission in Mobile Crowdsensing
آموزش گروهی در برابر ارسال ترفند کار جعلی هدایت شده توسط هوش مصنوعی در ازدحام جمعیت سیار-2020
Non-dedicated nature of mobile crowdsensing (MCS) systems introduces vulnerabilities for MCS platforms in terms of sensing, computing, storage, and battery resources. The advent of adversarial artificial intelligence (AI) leads to high impact malicious behavior when adversaries aim to clog the resources of such a non-dedicated and ubiquitous system. This paper proposes an ensemble learning-based methodology for MCS platforms in order to mitigate the impacts of adversarial AI-driven fake task submission attacks, which are intelligently designed so to clog resources such as batteries, sensing, or memory resources. We validate our proposal through realistic simulations to generate crowdsensing data under two different cities, and intelligent fake task submissions under adversarial self-organizing maps. The experimental results show that when the submitted tasks undergo a Gradient Boosting-based classifier prior to being assigned to participants, the proposed solution can introduce battery savings at the participant devices up to 23%, and the impacted recruit population can be reduced from 24% to 6% whereas the defense mechanism can achieve an overall accuracy level above 98% concerning the legitimacy of the submitted tasks.
Index Terms: Mobile crowdsensing | IoT | self-organizing feature map | Machine learning | Artificial neural networks | Clogging attacks