Resistance and Accountability (Advances in Public Interest Accounting) (Advances in Public Interest Accounting, 22)

• Publisher: Emerald Publishing
• Tongue: English
• Leaves: 158
• Category: Library

✦ Synopsis

How do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests. How are communities served in hospitals and schools by accounting standards and administrators? Are shareholders protected from managers' opportunistic behaviors? How is professional status supported or denied for women in Columbia and other regions of the globe? Accounting's role in producing worldviews, creating visibilities and in impacting our quality of life stimulates our engagement in these significant issues, reinvigorating what it means to provide accountability. We follow the legacy of public interest and critical accounting research in this volume, uncovering the discipline's relationship to power and symbolism and its impact on our security and well-being as a challenge to conventional accounting.

✦ Table of Contents

Half Title Page
Series Editor
Title Page
Copyright Page
Editorial Board
Contents
List of Contributors
Management Entrenchment and Stock Option Backdating
1. Introduction
2. Literature Review and Hypothesis Development
3. Methodology
3.1. Sample and Data Collection
3.2. Model
4. Empirical Results
4.1. Backdating Firms, Backdating Sample, and their Industry Distribution
4.2. Descriptive Statistics and Univariate Results
4.3. Correlations
4.4. Managerial Entrenchment and Option Backdating
4.5. Robustness Checks
4.5.1. Lagged E-index
4.5.2. Governance Index
5. Discussion and Conclusion
References
Appendix 1. Variable Definitions
Appendix 2: Description of the E-Index
Women Accountants in Academic and Research Spaces in Colombia
Introduction
Causes and Reasons – Accounting Inequality
Toward Equity in the Accounting Profession
Methodology
Results
Academic Focus: From the Female Perspective
Research Focus: From the Female Perspective
Conclusion
References
Connecting Two Worlds: Family Farming and School Feeding Through the Theoretical Lenses of Structuration Theory
Introduction
1. Research Context: Family Farming, School Feeding, and Governmental Purchases in Brazil
1.1 Family Farming
1.2 PNAE
1.3 Governmental Purchases: The Functioning of the Public Call
2. Theoretical Framework
3. Methods
4. Discussion and Analysis
4.1 Scenarios Before and After the Implementation of the Law for Social Agents
4.2 Significance and Communication: Discussing Changes Based on One of the Pillars of ST
4.2.1 Changes in Procedure: “If You Do Not Value Small Producers, We Will Not Have Food in the Future”
4.2.2 Transformation: “There are Many [Family Farming Products] that Could be Added to the School Feeding Program”
4.2.3 Acquisition Activity: A New form of Government Procurement
4.2.4 Communication: “With the New Management, Family Farmers were Invited to Come in”
4.3 Structuration of Public Calls
Final Considerations
Notes
References
Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?
Introduction
Relevant Accounting Standards
Accounting Methods for Mergers
FASB’s Objectives and the New Standards
Theory and Research Expectations
Earnings Management and Financial Incentives
Research Expectations
Data and Empirical Strategy
Results
Discussion
Conclusion
References
The Social Construction of Fraud: Views From the Financial Crisis Inquiry Commission
1. Introduction
2. Fraud
3. Role of Worldviews and Metaphors
4. Research Setting
5. Data Collection and Research Method
6. The Social Construction of Fraud
6.1. The Understanding of Fraud
6.2. Who and/or What is Responsible and Accountable for Fraud
6.3. Who and/or What is Responsible and Accountable for the Financial Crisis
7. Why the Commissioners Came to Different Understandings: Exploring Different Worldviews
8. How the Commissioners Came to Different Understandings: Exploring Metaphors
9. A More Nuanced Analysis of the Understandings of Fraud and Those Responsible
10. A More Critical Reflection on the FCIC and Its Aftermath
11. Conclusion
References
Critically Reflecting on Accounting Violence: Matters of the Hearth
Section 1: Introduction
Section 2: Framing and Prior Research on Reporting, Measuring, Countering
Section 3: Seeing Violence and Taking Account
Seeing Violence Toward Women
Seeing Violence in (Im)Migration
Section 4: In Their Own Words: Counter Accounting
Women’s Stories
Migrant Stories
Section 5: Concluding Comments
References
Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect
Section 1: Introduction
Section 2: The Real World of Accounting
In a Neoliberal Milieu
Section 3: The Contested Terrain: Qualitative-Critical Research in Action
Qualitative-Critical Accounting Research: Illustrations in Brief
Qualitative-Critical Accounting Research: (Im)Migration
Qualitative-Critical Accounting Research: Crime and Incarceration
A Case Study: Crime and Incarceration in The United States
California Incarceration and Accounting
It Does Matter If You’re Black or White (In Deference to M. Jackson)8
Section 4: Conclusions and Implications for Future Research
References