1,721,054 research outputs found
The “accountant” stereotype in the Florentine medieval popular culture: “galantuomini” or usurers?
Full text linkPurpose – This paper explores the stereotype of the accountant in Florentine medieval popular culture based on literary works and from a historical perspective. It aims to highlight how stereotypes change with time and
represent the cultural and historical evolution of a society. This research challenges Miley and Read (2012), who stated that the foundation of the stereotype was in Commedia dell’arte, an Italian form of improvisational
theatre commenced in the 15th century.
Design/methodology/approach – The authors applied a qualitative research method to examine the accountant from a medieval popular culture perspective. The analysis consists of two phases: (1) categorisation of the accountant stereotype based on accounting history literature and (2) thematic analysis of The Divine Comedy (1307–1313) and The Decameron (1348–1351). The authors explored a synchronic perspective of historical investigation through a “cross-author” comparison, identifying Dante Alighieri as the first key author of medieval popular culture. During his imaginary journey through The Divine Comedy, Dante describes the social, political and economic context of the Florentine people of the 14th century. Then, with its various folkloristic elements, The Decameron of Giovanni Boccaccio becomes the “manifesto” of the popular culture in the Florentine medieval times.
Findings – This study shows the change of the accountant stereotype from the medieval age to the Renaissance.
The Divine Comedy mainly connotes a negative accountant stereotype. The 14th century’s Florentine gentlemen (“i galantuomini”) are apparently positive characters, with an ordered and clean aspect, but they are accused of being usurers. Dante Alighieri pictures the accountant as a “servant of capitalism”, “dishonest person, excessively fixated with money”, “villain and evil” and “excessively rational”. Giovanni Boccaccio mainly portrays a positive accountant stereotype. The accountant is increasingly more reliable, and this “commercial man” takes a more prestigious role in the society. In The Decameron, the accountant is depicted as a “hero”, “gentleman”, familyoriented person with a high level of work commitment” and “colourful persona, warm, and emotional”. Overall, the authors provided new evidence on the existence of the accountant stereotype in the Florentine medieval popular.
Originality/value – This study engages with accounting history literature accountants’ stereotypes in an unexplored context and time period, providing a base for comparative international research on accounting stereotypes and popular culture. Additionally, it addresses the need for further research on the accountant stereotype based on literary works and from a historical perspective. Therefore, this research also expands the New Accounting History (NAH) literature, focussing on the investigation of the accountant stereotype
connotations in the 14th century
How can management accounting and control systems facilitate compliance with sustainability reporting regulations?
No full textPurpose – Sustainability reporting has become essential for organisational transparency and accountability.
However, regulatory compliance poses challenges, particularly in ensuring consistency and coherence in reporting
practices. Management accounting and control systems (MACSs), designed to help organisations achieve their
goals, may support efforts to meet these challenges. This paper explores how MACSs can facilitate compliance
with sustainability reporting regulations, drawing on a case study of a leading French energy industry company.
Design/Methodology/Approach – Grounded in the management accounting and control literature and informed
by an institutional theoretical lens, this qualitative study relies on semi-structured interviews and analysis of
official sustainability documents from the case study, spanning the period 2021–2023.
Findings –This study sheds lights on how traditional MACSs facilitate compliance with sustainability reporting
regulations. Particularly, planning, cultural, and administrative controls contribute as a strategic response to
regulatory reporting demands. Within the case-study, MACSs are actively shaped to address sustainability
reporting challenges, such as resource allocation, interdepartmental coordination, and system adaptation. This
involves defining, educating, and vesting strategies for institutionalising MACSs to address sustainability reporting
challenges.
Originality/Value – This research provides insights into how MACSs support compliance with sustainability
reporting regulations. By focusing on a French energy sector leader, it provides a nuanced understanding of how
organisations manage the complexity of sustainability reporting in a tightly regulated environment. It also
contributes to the academic discourse by examining how MACSs support organisations in meeting sustainability
reporting regulations– even though recent literature often emphasises the need for more innovative approaches
Challenges in reporting on the United Nations Sustainable Development Goals: A management accounting focus
No full textThis research, led by Matteo Molinari, senior lecturer in accounting and finance at the University of Roehampton in the UK, explored how management accountants within a large Italian multi-utility company contributed to the reporting and managing of two UN Sustainable Development Goals (Goal 7, Affordable and Clean Energy; and Goal 13, Climate Action), both of which are particularly relevant to companies operating in environmentally sensitive industries.
The study provides insights into the ways management accounting and control practices are adopted, to help align the activity of organisations with the expectations of stakeholders, and to contribute to overcoming SDGs reporting challenges. It presents a 7 steps-cycle of management accountants’ work to implement and purposely address the challenges embedded in SDGs reporting and also provides examples of Key Performance Indicators for the two SDG’s.
It uncovers enhanced working activities and responsibilities for management accountants, who need to be prepared for the implementation of different reporting tools, techniques and practices in order to pursue the SDGs and cope with the related reporting challenges.
The findings present hybrid”, dynamic, and contextual-based view of the management accountants’ role, with them s being involved in both “bean counting” and “business advocate” type of activities based on the way in which they position themselves within organisational teams and influence organisational decision-making process
Rendicontazione non finanziaria: dalla forma alla sostanza
No full textL'introduzione della dichiarazione non finanziaria tra i documenti di bilancio ha chiamato numerose aziende a confrontarsi, per obbligo di legge o volontariamente, con un nuovo modo di rendicontare le proprie performance, che va oltre i tradizionali dati contabili. Questa evoluzione normativa è stata allo stesso tempo sia il portato di alcune best
practice che le aziende più virtuose avevano già adottato in precedenza, sia un incentivo per tutte le altre a rivedere e riorientare i propri sistemi di rendicontazione. Con il presente contributo s’intende condurre una disamina delle prime dichiarazioni non finanziare presentate dalle società italiane, per cogliere non solo alcuni trend generali, ma soprattutto approfondire alcune peculiarità derivanti dall’adozione della normativa in
materia
Global Reporting Initiative and Sustainable Development Goals. A focus on energy and climate-related reporting experiences
No full textThis study investigates the prospects of the Global Reporting Initiative (GRI) Standards in supporting organisations’ efforts to disclose and report sustainability matters in light of energy and climate-related Sustainability Development Goals (SDGs) demands. This research relies on a constructivist understanding of GRI, which is led by institutional theoretical lens. A content analysis is conducted on a sample of 109 Italian Non-financial reports published by energy and climate related organization in accordance with the requirements of the EU Directive with respect
to the financial years from 2017 to 2020. The authors investigate the adoption of 11 GRI Topic Standards requested by the Non-financial Disclosure (NFD) regulation and aligned with the material SDGs 7 and 13. Findings reveal that all the organisations of the sample disclose and report sustainability information through the usage or “in accordance” with GRI Standards. However, disclosure is not always homogeneous also among SDTs of the same standard, providing room for reflections on how an engagement among standard-setting institutions is beneficial to provide robust support for energy- and climate-related reporting. This study aims to contribute to on-going debate on sustainability standard-setting process. Consistent with current academic debate, this research acknowledges that standard-setting in not just a technical process but also a political issue, which requires making choices between conflicting opinions and beliefs. GRI has assumed a leading role in supporting companies to communicate their
sustainability performance. Nevertheless, findings suggest how the entrance of new - and more investor-oriented - institutions, such as the EFRAG and ISSB, could further support address key gaps emerged from the analysis. Sustainable development issues are today more that even urgent, complex and capable of generate effects on people and planet. A consensus on a shared reporting framework mandatory for organizations could guarantee that much-desired need for information on their impacts on sustainability development and management approach to identify risk and opportunities, incorporating them into the strategy and the business model. Moreover, a shared sustainability framework could assure the aligning between financial and economical short-time performances with long-term SDGs targets and value creation. This research contributes to call for studies on the future role of GRI in responding to stakeholder demand for enhanced sustainability information, the contributions GRI has made to the sustainability reporting space and the practice of sustainability reporting. Particularly, this study focuses on energy and climate-related reporting
response of Italian organisations obliged by NFD regulation to issue non-financial statements. Some reporting drop-offs imply further efforts for GRI to support higher sustainability pressures
Non-financial reporting and corporate governance: a conceptual framework
No full textPurpose
This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.
Design/methodology/approach
A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.
Findings
Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.
Research limitations/implications
This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.
Practical implications
More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.
Social implications
The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.
Originality/value
The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate
ANALISI E LINEE EVOLUTIVE DEGLI STANDARD DI RENDICONTAZIONE FINANZIARIA E NON FINANZIARIA
No full textIl presente volume ha come principale obiettivo quello di informare il lettore sull’evoluzione della standardizzazione contabile con riferimento sia alla prospettiva della rendicontazione finanziaria sia della rendicontazione di sostenibilità. Riconosciamo che si tratta di tematiche vaste e complesse per definizione e natura. Tuttavia, il nostro principale intento risulta quello di avvicinare il lettore su particolari aspetti e tematiche d’interesse in merito all’incessante evoluzione degli standard che guidano parzialmente il processo di rendicontazione aziendale in ampio spettro, ed in particolare la reportistica di carattere sia finanziario che non-finanziario.
Tradizionalmente, le informazioni divulgate nei documenti contabili hanno caratterizzato le principali leve per il processo decisionale da parte di investitori e altri portatori di interesse. Tuttavia, i recenti cambiamenti nel più ampio contesto aziendale hanno sollevato crescenti preoccupazioni sul fatto che la rendicontazione aziendale continui a soddisfare i suoi scopi informativi. In altri termini, la rendicontazione finanziaria e le relative informazioni finanziarie da sole non possono più fornire un quadro completo sulla performance aziendale
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies
Full text linkPurpose – The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders.
Design/methodology/approach – Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of New Zealand (NZ)’s Prime Minster, Jacinda Ardern, during the COVID-19 pandemic, in order to extract lessons for organizations. The authors contrast Ardern’s communications with those of Donald Trump, the President of the United States (US), as evidence that leaders do not necessarily follow these strategies.
Findings – The findings show that clear, consistent and credible communications, backed up by open access to the numerical data that underlie the decisions, ensure that these decisions are seen as legitimate, ensure that citizens/stakeholders feel leaders are accountable and believe in the necessity of measures taken and that they conform to the guidelines and rules. By contrast, the strategy of attempting to withhold information, blaming others, refusing to acknowledge that there are problems and refusing to address problems lead to nonconformance by citizens/stakeholders. Business leaders could apply these lessons to the management of crises in their organizations to ensure buy-in from employees and other stakeholders. Leaders and organizations that follow these communication strategies can emerge in a stronger position than before the crisis.
Research limitations/implications – This paper develops a theoretical framework of strategies aimed at maintaining and disrupting legitimacy among key audiences, which can be used in future research.
Practical implications – This paper highlighting how organizations and organizational leaders can best communicate with stakeholders using accounting, thus coming across as being accountable during crisis times.
Social implications –The legitimacy maintenance strategies outlined in this paper ensures that stakeholders feel leaders and the organizations they represent hold themselves accountable.
Originality/value – This paper outlines the lessons that an organization can learn from communication strategies adopted by governments during the COVID-19 crisis. The paper extends legitimacy theory by explicitly acknowledging the ability to disrupt the legitimacy of others and including this in the authors’ theoretical framework
Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities
No full textPurpose: COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, and the corresponding challenges and opportunities of conducting qualitative research in accounting. Design/methodology/approach: This study highlights the opportunities opened up by the way the COVID-19 pandemic is affecting qualitative accounting research, discussing the most common qualitative accounting research methods, practices and techniques used during the different phases of research. Findings: The COVID-19 pandemic is reshaping some of the traditional research methods, practices and techniques in qualitative accounting research. Particularly, academic researchers who are reluctant to use the new technologies need to adapt their research approach, deal with the new challenges and exploit the opportunities to conduct research in a COVID-19 environment. Some changes in research methods, practices and techniques will affect accounting research in the long term. Research limitations/implications: This paper could be a valuable resource for qualitative accounting researchers. Originality/value: This paper is one of the first to focus on the changes, challenges and opportunities for conducting qualitative accounting research in a COVID-19 setting. As such, this paper could be a valuable resource for different types of qualitative accounting researchers, specifically the discussion of ways to deal with the changes and challenges, as well as the opportunities, as summarised in the tabl
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