Search results for "Accounting research"
showing 6 items of 6 documents
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization
2021
PurposeThis article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict.Design/methodology/approachIn contrast to the majority of earlier studies focusing on special health care, the study was conducted in a Finnish basic health care organization. The empirical data include 36 interviews, accounting reports, budgets, newspaper articles and meeting notes collected 2013–2018.FindingsThe use of accounting techniques in this case did not offer professionals sufficient support under conditions of conflict. The authors suggest that this perceived lack of support intensified the negative emotions toward accoun…
Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
2016
The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…
Social research evolution in management accounting : reflection using Bunge’s theory
2004
Abstract Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface , without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed…
Conceptual changes in lease accounting: Regulatory and academic challenges
2019
El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la literatura previa de lobbying, argumentamos que en un contexto internacional y tras a˜nos de experiencia con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente los preparadores, prevén hacer más efectiva su actividad de lobby…
The experience of knowledge in everyday accounting: a study of Finnish accounting managers
1995
The paper offers an ethnomethodological-phenomenological description of the everyday cost accountant's life-world in Finnish companies. This empirical study is based on qualitative research interviews which provide rich data on this phenomenon and offer a starting-point for interpretation. As a result of interpretation a picture emerges of how the everyday accountant seems to acquire the experience of knowledge. ‘The experience of knowledge’ is used to refer to ethnomethodological-phenomenological perspective which means that the constitution of practical accounting knowledge is seen as an accomplishment which is based on an individual sense-making process. This process and its elements are…
SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION
2013
This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…