Accounting, Auditing and Accountability Journal - AccountingEducation.com Members Offer
Free access for AccountingEducation.com members to select articles from Emerald's Accounting, Auditing & Accountability Journal!
Emerald is pleased to offer all users of Accounting Education free access to selected articles from its renowned Accounting, Auditing & Accountability Journal (AAAJ). The journal, in its 22nd volume, published eight issues in 2009, and at least one article from each issue has been made freely accessible to AccountingEducation.com community members. Below are the articles freely available to AccountingEducation.com community members from Issue 5 to 8
The articles provided free are:
- "Ethical climate,organizational-professional conflict and organizational commitment: A study of Chinese auditors by William E. Shafer (AAAJ - Vol. 22 Iss. 7)
Purpose – The purpose of this paper is to focus on the effects of the ethical climate in Chinese certified public accounting (CPA) firms on auditors’ perceptions of organizational-professional conflict (OPC) and affective organizational commitment (OC). We also test for differences in the perceived
ethical climates of local and international CPA firms.
Design/methodology/approach – The study is based on a survey of 167 professional auditors (seniors and managers) employed by local and international CPA firms operating in the People’s Republic of China.
Findings – Certain dimensions of the perceived ethical climate are significantly related to OPC, and to affective OC. As anticipated, there was also a strong negative relationship between OPC and OC. There was no clear pattern of differences in the perceived ethical climates in local and international CPA firms. Impression management was highly correlated with OPC, OC, and three of four ethical climate dimensions, suggesting that Chinese auditors bias their reports of these variables in a socially desirable fashion.
Originality/value – To our knowledge, this is the first study to address the relationship between ethical climate and OPC, and the first to examine OPC and OC among auditors in Mainland China. The findings support our contention that the perceived ethical climate is a key determinant of OPC, suggesting that future research on OPC should place more emphasis on organizational characteristics. In addition, the apparent tendency of auditors to bias their reports of OPC, OC, and ethical climate stresses the importance of controlling for social desirability response bias in surveys of professional accountants.
Keywords Auditors, Ethics, China
- The image of accountants: from bean counters to extreme accountants by Gudrun Baldvinsdottir, John Burns, Hanne Nørreklit and Robert W. Scapens (AAAJ - Vol. 22 Iss. 6)
Purpose – The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last four decades.
Design/methodology/approach – Methodologically, the paper draws from Barthes’ work on the rhetoric of images and Giddens’ work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts, and whether the image produced reflects a wide social change in society.
Findings – It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity.
Research limitations/implications – The image of the accountants has implications for the development of the accounting profession. In particular, the move towards hyper-modernity, where empathy towards others and the virtues of self-discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession.
Originality/value – Although there has been some research into the image of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants.
Keywords - Accountants, Advertising, Advertising media
- Icon, iconography, iconology: Visual branding, banking and the case of the bowler hat by Jane Davison (AAAJ - Vol. 22 Iss. 6)
Purpose – This paper aims to explore the entangling of economic, social and cultural values which circulate in visual branding, reflect business practice and add intangibles to organisations.
Design/methodology/approach – The study is placed in the context of the difficulties and shortcomings of accounting for brands. A conceptual framework is constructed, based in critical theory from arts disciplines, notably from the thought of Barthes, Panofsky and Peirce. The icon is a primary denotation or representation. Iconography is a secondary level of coded meaning. Iconology is an interpretation that calls on the unconscious. Intermingling of the icon and the logos is considered. This accounting context and arts framework are used to compare the financial statements of the Bradford & Bingley Bank with its visual branding.
Findings – The financial statements are almost silent regarding brands, in line with regulation. In response to the greater competition that accompanied deregulation and globalisation, the Bank’s lending and funding practices become more innovative. The visual framework reveals a changing iconography and iconology where class, detectives, music hall and the bowler-object may be discerned. An iconology is suggested of dreamlike connotations and magical powers in the collective unconscious. The Bradford & Bingley have actively managed their visual branding to reflect and appeal to a changing society, and a more competitive business environment.
Research limitations/implications – The study provides a model which may be applied to visual aspects of financial reporting and branding. It would benefit from an assessment of readership impact.
Practical implications – The analysis is of interest to accounting researchers, practitioners, trainees and auditors. It illuminates the ways in which visual branding interacts with business practices and conveys intangible values that are not reflected in the accounts.
Originality/value – The paper augments theoretical and empirical work on visual images in accounting.
Keywords - Visual media, Brands, Intangible assets, Culture, Corporate image
- “Going to the movies”: accounting and twentieth century cinema by Ingrid Jeacle (AAAJ - Vol. 22 Iss. 5)
Purpose – Since its emergence in the early twentieth century, cinema has acquired a cultural identity. As purveyor of light entertainment, the local movie palace sold escapism at a cheap price. It also acted as an important social apparatus that regulated everyday mannerisms and appearance. The purpose of this paper is to investigate the box office ledger of a UK picture house and to consider the role of the accounting document as a medium through which both local and broader social and historical norms can be reflected.
Design/methodology/approach – The paper primarily employs archival sources. It examines the box office ledger of the Edinburgh Playhouse cinema for the period 1929-1973. This ledger is held within the National Archive of Scotland. Secondary sources are also drawn upon to provide a social and historical context to the study.
Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of social history. Not only does this single ledger mirror the defining moments in British cinema history, it also helps inform the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting rhetoric, and further an appreciation of the relationship between accounting and everyday life.
Originality/value – The entertainment industry has been largely ignored within accounting scholarship. Such neglect is lamentable given both the scale of the industry and its impact on contemporary culture. This paper is an attempt to redress this neglect by examining one component of the entertainment business, cinema, through the medium of an accounting document.
Keywords- Accounting, Accounting history, Cinema, Management accounting, United Kingdom
Click through here to see more AAAJ Free articles (from earlier issues of Vol. 22 and all of Vol. 21 2008)
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