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Journal articles on the topic 'Politics of accounting'

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Published: 4 June 2021
Last updated: 15 February 2022

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1

Brorströım, Bjöırn. "Accrual Accounting, Politics and Politicians." Financial Accountability & Management 14, no. 4 (1998): 319–33. http://dx.doi.org/10.1111/1468-0408.00068.

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2

Burlaud, Alain, and Bernard Colasse. "International Accounting Standardisation: Is Politics Back?" Accounting in Europe 8, no. 1 (2011): 23–47. http://dx.doi.org/10.1080/17449480.2011.574412.

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Giner, Begoña, and Ann Jorissen. "Special Issue on Accounting and Politics." Accounting in Europe 17, no. 3 (2020): 239–42. http://dx.doi.org/10.1080/17449480.2020.1841905.

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4

Neu, Dean, and Alison Taylor. "ACCOUNTING AND THE POLITICS OF DIVESTMENT." Critical Perspectives on Accounting 7, no. 4 (1996): 437–60. http://dx.doi.org/10.1006/cpac.1996.0046.

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5

Yang, Da, John Dumay, and Dale Tweedie. "Accounting for the “uncounted” workers: a dialectical view of accounting through Rancière." Accounting, Auditing & Accountability Journal 33, no. 7 (2020): 1627–55. http://dx.doi.org/10.1108/aaaj-06-2020-4608.

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PurposeThis paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting.Design/methodology/approachWe apply Jacques Rancière's concept of politics and build on recent calls to introduce Rancière's work to accounting by analysing a case based on workers in an Australian supermarket chain who challenged their employer Coles over wage underpayments.FindingsWe find that in this case, accounting is, in part, a means to politics and a part of the police in Rancière's sense. More specifically, accounting operated within the established order to constrain the workers, but also provided workers with a resource for their political acts that enabled change.Originality/valueThis empirical research adds to Li and McKernan (2016) and Brown and Tregidga (2017) conceptual work on Rancière. It also contributes more broadly to emancipatory accounting research by identifying radical possibilities for workers' accounting to bring about change.
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Lucian, Cernusca. "Accounting Politics In Context Of Annual Accounts." Annales Universitatis Apulensis Series Oeconomica 1, no. 9 (2007): 205–7. http://dx.doi.org/10.29302/oeconomica.2007.9.1.32.

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7

Sykianakis, Nikos, and Athanasios Bellas. "Organization Politics and the Role of Accounting." EUROPEAN RESEARCH STUDIES JOURNAL XIV, Issue 3 (2011): 119–34. http://dx.doi.org/10.35808/ersj/330.

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8

Veggeland, Noralv. "Politics and Accounting in the Public Sector." International Journal of Business and Economics Research 3, no. 4 (2014): 155. http://dx.doi.org/10.11648/j.ijber.20140304.13.

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9

Carter, Chris, Stewart Clegg, and Martin Kornberger. "Re‐framing strategy: power, politics and accounting." Accounting, Auditing & Accountability Journal 23, no. 5 (2010): 573–94. http://dx.doi.org/10.1108/09513571011054891.

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Fikri, Herman. "KEJAHATAN AKUNTANSI DALAM KAITANNYA DENGAN UNDANG-UNDANG NOMOR 5 TAHUN 2011 TENTANG AKUNTAN PUBLIK." Jurnal Hukum Mimbar Justitia 2, no. 2 (2018): 840. http://dx.doi.org/10.35194/jhmj.v2i2.34.

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A Certified Public Accountant has an important role in improving the quality and credibility of financial information or financial report of an entity. A public accountant has task in carrying out public confidence to provide an opinion on the financial statements of an entity. Thus, the responsibility of A Public Accountant lies on their opinion or statement on financial information of an entity, while the presentment of report or financial information is the managerial responsibility.Frequently, the accounting scandals are influence by politics and business, which appeared by the disclosure of misdeeds executives of public companies. This crime typically involve complex methods for misusing funds or misleading, exaggerating revenue, reducing cost, overstating the value of corporate assets or reducing the amount of obligations, sometimes they are working with the officials in other companies or affiliates. By referring the meaning of accounting scandals above, accounting crimes tend to be fraudulent statement (fraud whose regarding to the presentation of financial statements).Keywords: Accounting Scandals, Crimes, Companies, Politics, and Public.
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11

Walton, Peter. "Accounting and Politics in Europe: Influencing the Standard." Accounting in Europe 17, no. 3 (2020): 303–13. http://dx.doi.org/10.1080/17449480.2020.1714065.

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12

Ciccotello, Conrad, C. Terry Grant, and W. Mark Wilder. "Finance, Politics, and the Accounting for Stock Options." Journal of Applied Corporate Finance 17, no. 4 (2005): 125–33. http://dx.doi.org/10.1111/j.1745-6622.2005.00066.x.

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Ogle, Greg. "Accounting for economic welfare: Politics, problems and potentials." Environmental Politics 9, no. 3 (2000): 109–28. http://dx.doi.org/10.1080/09644010008414540.

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Skærbæk, Peter, and Preben Melander. "The politics of the changing forms of accounting." Accounting, Auditing & Accountability Journal 17, no. 1 (2004): 17–40. http://dx.doi.org/10.1108/09513570410525193.

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15

Ellison, David, Mattias Lundblad, and Hans Petersson. "Carbon accounting and the climate politics of forestry." Environmental Science & Policy 14, no. 8 (2011): 1062–78. http://dx.doi.org/10.1016/j.envsci.2011.07.001.

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16

Martens, Stanley, and Elizabeth A. Murphy. "Critical commentary: Government accounting and the politics of fear. A NOTE ON FEDERAL GOVERNMENT ACCOUNTING AND THE POLITICS OF FEAR." Critical Perspectives on Accounting 11, no. 3 (2000): 361–68. http://dx.doi.org/10.1006/cpac.1999.0345.

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17

SPIES-BUTCHER, BEN, and ADAM STEBBING. "Mobilising alternative futures: generational accounting and the fiscal politics of ageing in Australia." Ageing and Society 39, no. 7 (2018): 1409–35. http://dx.doi.org/10.1017/s0144686x18000028.

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ABSTRACTEconomists typically argue population ageing generates fiscal pressures by restricting the tax base while increasing demands for social spending. Alongside other economic pressures associated with neoliberalism, this dynamic contributes to a politics of ‘enduring austerity’ that limits governments’ fiscal discretion. The politics of population ageing reflects modelling techniques, such as generational accounting (GA), which, anticipating future deficits, create demands for policy action today to address projected intergenerational inequalities. Taking Australia as a case study, this paper explores the politics of GA in public budgetary processes. While existing critiques reject GA by arguing it relies on ‘apocalyptic’ or unreliable demography, we focus on a different kind of contestation, which applies the techniques and even the categories of GA to frame different problems and promote different solutions. We identify three sites of partisan contest that refocus fiscal modelling: including the tax side of the budget equation; comparing the cost of public provision to public subsidies for private programmes; and including the costs of environmental damage. At each site, the future-orientated logic of GA is mobilised to contest the policy implications of austerity. This complicates analysis that financialisation and neoliberalism necessarily ‘de-politicise’ policy by removing state discretion. Instead, we identify an increasingly important, if technocratic, form of political contestation that offers the possibility to promote more egalitarian responses to population ageing.
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Schuetze, Walter P. "The politics of mutual recognition." European Accounting Review 3, no. 2 (1994): 329–53. http://dx.doi.org/10.1080/09638189400000023.

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Pearson, Timothy A., Scott I. Jerris, and Richard Brooks. "Accounting For OPEBs: Does Better Accounting Serve The Public Interest?" Journal of Applied Business Research (JABR) 11, no. 3 (2011): 1. http://dx.doi.org/10.19030/jabr.v11i3.5854.

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In 1992, the Financial Accounting Standards Board (FASB) issues Employers Accounting for Postretirement Benefits Other Than Pensions (SFAS 106). SFAS 106 requires public companies to account for postretirement benefits other than pensions (e.g., health care) on an accrual basis. While SFAS 106 is good accounting, it provides corporations with an excellent excuse to amend or terminate health care coverage for retirees. This paper discusses the economic and social consequences of SFAS 106 as well as the politics of the accounting standard setting process.
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20

Palmrose, Zoe-Vonna. "Science, Politics, and Accounting: A View from the Potomac." Accounting Review 84, no. 2 (2009): 281–97. http://dx.doi.org/10.2308/accr.2009.84.2.281.

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21

Posner, Elliot. "Sequence as explanation: The international politics of accounting standards." Review of International Political Economy 17, no. 4 (2010): 639–64. http://dx.doi.org/10.1080/09692291003723748.

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22

Power, Michael. "The politics of brand accounting in the United Kingdom." European Accounting Review 1, no. 1 (1992): 39–68. http://dx.doi.org/10.1080/09638189200000003.

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23

Skaerbaek, Peter. "The politics of accounting technology in Danish central government." European Accounting Review 7, no. 2 (1998): 209–36. http://dx.doi.org/10.1080/096381898336457.

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24

Brown, Philip, and Ann Tarca. "Politics, Processes and the Future of Australian Accounting Standards." Abacus 37, no. 3 (2001): 267–96. http://dx.doi.org/10.1111/1467-6281.00088.

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25

Whittle, Andrea, and Frank Mueller. "Strategy, enrolment and accounting: the politics of strategic ideas." Accounting, Auditing & Accountability Journal 23, no. 5 (2010): 626–46. http://dx.doi.org/10.1108/09513571011054918.

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26

Stamp, Edward. "The politics of professional accounting research: some personal reflections." Accounting, Organizations and Society 10, no. 1 (1985): 111–23. http://dx.doi.org/10.1016/0361-3682(85)90035-2.

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27

Chabrak, Nihel. "The politics of transcendence: hermeneutic phenomenology and accounting policy." Critical Perspectives on Accounting 16, no. 6 (2005): 701–16. http://dx.doi.org/10.1016/j.cpa.2004.03.003.

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28

Blakey, Joe. "Accounting for elephants: The (post)politics of carbon omissions." Geoforum 121 (May 2021): 1–11. http://dx.doi.org/10.1016/j.geoforum.2021.02.006.

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29

Alsaid, Loai Ali, and Jean Claude Mutiganda. "Accounting and smart cities: New evidence for governmentality and politics." Corporate Ownership and Control 17, no. 3 (2020): 158–70. http://dx.doi.org/10.22495/cocv17i3art12.

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The concept of a smart city has attracted the attention of many scholars and policymakers in many countries worldwide. The role of accounting as a tool of governance in smart city politics, however, has so far been largely overlooked, especially in less developed countries (LDCs). This paper sets off to fill this research gap and hitherto unexplored linkages between accounting and smart cities. Drawing on the concept of governmentality, the authors conducted a case study based on document analysis, meetings observation, and 42 semi-structured interviews at a branch of a hybrid electricity company owned by New Cairo City in Egypt, during 2018. Findings show that the case company has implemented smart distribution networks of electricity in which new management accounting technology (enterprise resource planning (ERP) system) is used to trace costs, revenues, client complaints and feedback in a timely manner. The new network (of infrastructure and technologies) has represented timely accounting information as a major political power to influence accurate governance decision-making, such as smart electricity pricing and control, and to challenge governance decisions that are not sound. This paper is one of the first studies to explore the socio-political dynamics of accounting in smart city governance in the context of LDCs.
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30

Hooks, Jill, and Ross E. Stewart. "FARMERS, POLITICS, AND ACCOUNTING: THE HISTORY OF STANDARD VALUES – AN ACCOUNTING CONVENIENCE OR POLITICAL ARITHMETIC?" Accounting Historians Journal 38, no. 2 (2011): 47–74. http://dx.doi.org/10.2308/0148-4184.38.2.47.

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ABSTRACT This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the power of farmers to receive favorable tax treatment compared with other New Zealanders, while still demonstrating they carried their fair share of the country's tax burden.
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Becker, Kirstin, Jannis Bischof, and Holger Daske. "IFRS: Markets, Practice, and Politics." Foundations and Trends® in Accounting 15, no. 1–2 (2021): 1–262. http://dx.doi.org/10.1561/1400000055.

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32

Tani, Lovenhia Claudya, Hendrik Manossoh, and Heince Rudy Nicky Wokas. "ANALISIS PENGELOLAAN AKUNTANSI ASET PADA BADAN KESATUAN BANGSA DAN POLITIK PROVINSI SULAWESI UTARA." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (2020): 88. http://dx.doi.org/10.32400/gc.15.2.27866.2020.

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Asset accounting is one of the most important components in order to achieve good governance. Asset accounting has a management that must comply with the applicable rules. The purpose of this research is to know how to manage the asset accounting at The National and Politics Board of North Sulawesi Province by implementing the accrual based government accounting standard, using the analysis method. Results of the study of The National and Politics Board of North Sulawesi Province demonstrate the implementation of the management process of asset goods accounting on The National and Politics Board of North Sulawesi Province on every sub system has not been effectively affected overall. Based on the results the authors give advice on the unity of the nation and politics to continue to maintain or improve the performance in carrying out the mandate of law.
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33

Sanschagrin, Johanne. "Violence, Statistics, and the Politics of Accounting for the Dead." Canadian Studies in Population 44, no. 1-2 (2017): 112. http://dx.doi.org/10.25336/p6bw2t.

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34

Heier, Jan Richard. "Book review: Accounting at War: The Politics of Military Finance." Accounting History 21, no. 2-3 (2016): 366–68. http://dx.doi.org/10.1177/1032373216639053.

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Yazdifar, Hassan, Davood Askarany, Saeed Askary, and Alireza Daneshfar. "Power and Politics and Their Interrelationship with Management Accounting Change." International Journal of Knowledge, Culture, and Change Management: Annual Review 5, no. 5 (2006): 149–58. http://dx.doi.org/10.18848/1447-9524/cgp/v05i05/49585.

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36

Anderson, Anna. "Parrhesia: Accounting for different contemporary relations between risk and politics." Journal of Sociology 55, no. 3 (2019): 495–510. http://dx.doi.org/10.1177/1440783319829245.

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The relationship between risk, risk-taking and politics is a central theme in sociological studies of risk. This article outlines how Foucault’s study of parrhesia can provide valuable resources with which to account for different contemporary relations between risk and critique. The contention is that analyses of parrhesia open up a different line of empirical and theoretical investigation which goes beyond the risk society thesis and expands the governmentality perspective to a specific consideration of resistance. Employed as a conceptual tool kit, parrhesia allows us to raise the question: how does risk-taking make a certain kind of critical practice and subjectivity possible today? Parrhesia provides a unique perspective from which to investigate this question by understanding critique as the dangerous practice of freedom and risk as its core feature and key resource. The analysis is essentially theoretical but relies on empirical materials for illustration.
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Gillespie, Richard. "Accounting for lead poisoning : The medical politics of occupational health*." Social History 15, no. 3 (1990): 303–31. http://dx.doi.org/10.1080/03071029008567775.

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38

ABEYSEKERA, INDRA. "Accounting Meets Politics: Theoretical Interpretation of Key Events (1940-2003) of the Accounting Profession in Australia." Australian Accounting Review 16, no. 40 (2006): 66–74. http://dx.doi.org/10.1111/j.1835-2561.2006.tb00327.x.

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39

Hopper, Trevor. "Neopatrimonialism, good governance, corruption and accounting in Africa." Journal of Accounting in Emerging Economies 7, no. 2 (2017): 225–48. http://dx.doi.org/10.1108/jaee-12-2015-0086.

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Purpose The purpose of this paper is to reflect on how best to design, implement and assess accounting reforms in Africa. Design/methodology/approach A cross-disciplinary literature review. Findings Whilst neopatrimonialism inhibits optimal development, some forms do not block it. Such governance often permeates African politics and reforms directed at its elimination may fail due to a lack of political will. Thus accounting reforms should recognize their political feasibility and be directed at areas congruent with strengthening attributes of a developmental state. Research limitations/implications There is a need to evaluate accounting reforms with respect to the level of a country’s development, relate them to its political governance, and evaluate them with respect to incremental rather than absolute achievement of their aims. Practical implications Rather than relying on imported “best practice” accounting standards and systems, there is a need for greater indigenous involvement to create systems that meet local needs and circumstances to increase indigenous accounting capacity and will to reform. Social implications Whilst the push to good governance is a desirable ideal, reforms need to be pragmatic with respect to feasibility. Originality/value The paper relates recent work on development to accounting reform in Africa which has been neglected by accounting scholars and practitioners.
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Kamla, Rania, and Naoko Komori. "Diagnosing the translation gap." Accounting, Auditing & Accountability Journal 31, no. 7 (2018): 1874–903. http://dx.doi.org/10.1108/aaaj-08-2017-3067.

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PurposeThe purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).Design/methodology/approachFirst, the authors discuss backstage insights and the authors’ own life experiencesvis-à-vistranslating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.FindingsThe study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.Originality/valueBy opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.
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41

Radcliffe, Vaughan S. "The Election of Auditors in Government: A Study of Politics and the Professional." Accounting and the Public Interest 12, no. 1 (2012): 38–61. http://dx.doi.org/10.2308/apin-10269.

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ABSTRACT Although in many countries government auditors are appointed, often in an all-party process designed to emphasize a preference and hope for accounting information to be prepared in an independent manner, many such office holders in U.S. state governments are directly elected. This paper examines one such election, which occurred in the State of Ohio in 1994, and uses this case to explore how the electoral process fosters an interaction between the professional claim and political platforms. The paper follows earlier work concerning “special” government audits in using Weber's discussion of formal and substantive rationality to interpret events. The election of government auditors is seen as providing an unusual opportunity to consider the mixture of auditing and politics. The paper provides observations on the proximate operation of professional claims and political dynamics, and discusses these in terms of the roles of government auditing and of accountancy as a profession. Further research is called for into the operation of auditing in public life.
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D'Aoust, Anne-Marie. "Accounting for the politics of language in the sociology of IR." Journal of International Relations and Development 15, no. 1 (2011): 120–31. http://dx.doi.org/10.1057/jird.2011.30.

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43

Gipper, Brandon, Brett J. Lombardi, and Douglas J. Skinner. "The politics of accounting standard-setting: A review of empirical research." Australian Journal of Management 38, no. 3 (2013): 523–51. http://dx.doi.org/10.1177/0312896213510713.

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Jones, C. S. "POWER, POLITICS AND THE JARRATT PROPOSALS FOR ACCOUNTING IN BRITISH UNIVERSITIES." Financial Accountability and Management 7, no. 3 (1991): 143–58. http://dx.doi.org/10.1111/j.1468-0408.1991.tb00347.x.

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45

Brown, Judy. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms." Critical Perspectives on Accounting 43 (March 2017): 20–46. http://dx.doi.org/10.1016/j.cpa.2016.11.001.

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46

Jönsson, Sten. "Accounting for public policy. Power, professionals and politics in local government." Scandinavian Journal of Management 5, no. 4 (1989): 311–12. http://dx.doi.org/10.1016/0956-5221(89)90013-4.

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47

Soll, Jacob. "Accounting for Government: Holland and the Rise of Political Economy in Seventeenth-Century Europe." Journal of Interdisciplinary History 40, no. 2 (2009): 215–38. http://dx.doi.org/10.1162/jinh.2009.40.2.215.

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In the 1650s, political administrators across Europe began adopting accounting strategies to manage government. Although the method of double-entry book-keeping emerged during the Middle Ages and spread from Italy during the Renaissance, governments were slow to adopt it. Inspired by the Dutch precedent, however, English, French, German, and Russian rulers and ministers looked to accounting to build new military industrial complexes. This general movement represents a paradigmatic change in the language of politics, away from traditional humanist theory toward a technocratic culture that would later evolve into the political-economic movement of the eighteenth century.
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48

Mchran, Muchriana, Gagaring Pagalung, Harryanto ., and Mediaty . "Luder’s Contingency Model in the Implementation of E-Government and its Impact on Government Performance in South Sulawesi." International Journal of Contemporary Research and Review 9, no. 12 (2018): 21162–68. http://dx.doi.org/10.15520/ijcrr.v9i12.628.

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This study aims to look at the performance of Indonesian local governments by looking at social culture, politics, and administration through information technology as a moderating variable. This research was conducted in 9 regions with the object of research namely the DPRD, OPD and the community. Data collection techniques use questionnaires. The results of the study show that (1) social culture does not affect the performance of the government. (2) Accounting information technology is able to strengthen social cultural relations to government performance (3) political culture does not affect government performance. (4) Accounting information technology is able to strengthen the relationship of political culture to government performance (5) administrative culture influences government performance. (6) Accounting information technology is able to strengthen social cultural relations to government performance
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Cassese, Erin C., and Mirya R. Holman. "Religion, Gendered Authority, and Identity in American Politics." Politics and Religion 10, no. 1 (2016): 31–56. http://dx.doi.org/10.1017/s1755048316000407.

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AbstractReligious identity serves as a central cleavage in American politics. However, little attention has been granted to how gendered views of authority conveyed in religious doctrine shape political identities and attitudes. Using a nation-wide sample of adult Americans, we demonstrate that gendered notions of divine and human authority exert considerable influence on political thinking. In particular, belief in a masculine God and preferences for traditional gender roles strongly relate to political conservatism. Adherence to gendered notions of authority influences political identity and policy preferences, even when controlling for more conventional indicators of religiosity. Accounting for gendered beliefs about authority also partially explains well-documented gender gaps in American politics, providing insight into women's apparently contradictory tendencies toward both political liberalism and religiosity. The relationships uncovered here, coupled with the continued salience of both gender and religion in contemporary political campaigns, underscore the importance of attending to the gendered dimensions of authority.
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McGovern, Stephen J. "Analyzing Urban Politics: A Mobilization–Governance Framework." Urban Affairs Review 56, no. 4 (2019): 1011–52. http://dx.doi.org/10.1177/1078087418820174.

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This paper begins by examining recent scholarship on the carceral state and its political consequences as an opportunity to reassess the study of urban politics. Along with illuminating how race structures local power relations, research on the carceral state exposes gaps in the long-standing, political–economy paradigm, and in particular regime theory, concerning the political lives of ordinary people and the role of ideas, values, and ideology in shaping political behavior. At the same time, this paper recognizes the powerful impact of market forces on urban governance, as well as regime theory’s emphasis on organizational resources, intergroup collaboration, and coalition building in accounting for business influence over city policymaking. A new analytical approach is proposed—the mobilization–governance framework—that seeks to build on the insights of scholarship on the carceral state while retaining still-valuable aspects of regime theory. A case study of contemporary politics in Philadelphia is presented to illustrate how the mobilization–governance framework might be applied.
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