Social and Behavioral Sciences Commons^™

Accounting, New Public Management And American Politics: Theoretical Insights Into The National Performance Review, Ann Watkins, Cecil Arrington

Ed Arrington

Borrowing from the work of political theorists Sheldon Wolin and William Connolly, this essay seeks to provide additional rationalization for the expansion of accounting within domains like the public sector. We suggest that such an expansion is intimately linked to social and cultural transitions which have led political theorists to not only question modern political theory but to also recognize the political significance of practices like accounting to political theory. We contend that these same transitions also make possible expansions of accounting through NewPublicManagement (NPM) initiatives like the U.S.'s NationalPerformanceReview (NPR). Seen in this way, accounting theory begins to move …

Race Matters: Whether We Know It, Or Like It, Or Not: Implicit Racial Attitudes And Their Effect On Accounting-Based, Balanced Scorecard Performance Evaluations, David R. Upton, Cecil E. Arrington

Ed Arrington

One of the dominant themes in critical accounting theory over the past two decades has to do with the relation between the construction of human identities and accounting discourse and practices. Though with strong antecedents in Marxist –inspired critique of ideology, genealogical studies (e.g., Miller & O’Leary, 19XX), deconstructive studies (e.g., Shearer & Arrington, 19XX), and critical-rational studies (e.g., Power & Laughlin, 19XX) are examples of different theoretical and methodological ways to probe the constructive force of accounting over human identity and subjectivity. This paper offers a fourth approach grounded in social-cognitive concerns with ways in which implicit attitudes, or …

Late-Modern Politics And The Ubiquity Of Accounting: The Expansion Of New Public Management Within The Us Public Sector, Ann Watkins, Cecil Arrington

Ed Arrington

No abstract provided.

Accounting In Other Wor(L)Ds: A Feminism Without Reserve, Teri Shearer, Cecil Arrington

Ed Arrington

Sexual identity, like economic identity, is a product of historical systems of discourse and representation: that is, sexual identity is produced culturally and linguistically. In this case, even the body iteself is not pre- or acultural. Instead, it is a socially inscribed "sexed" body, a body often constructed and made meaningful as either phallic (the masculine) or castrated (the feminine). Viewed in this light, sexual identity is not essential or biologistic. Instead, it is an artifact of morphology, produced through disursive effects.

Letting The Chat Out Of The Bag: Deconstruction, Privilege, And Accounting Research, Cecil Arrington, Jere Francis

Ed Arrington

There are signs on the intellectual scene that we are moving out of an era in the social sciences termed modernism - a belief that separating fact form value, truth form falsity, is just a matter of applying the right version of method.

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Ed Arrington

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …

International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie

Kellie McCombie

This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …

Implementation Of An Integrated Accounting And Cost Management System Using Sap System: A Field Study, Sudhir C. Lodh, Michael J. Gaffikin

Michael Gaffikin

Not only are in-depth (theoretically informed) longitudinal (reflexive) field studies few and far between, it has been argued in those studies that little is known about the design and implementation of accounting and information systems that operate in today's world-class organizations. Using such an approach this study seeks to illustrate and analyse the implementation processes of an integrated accounting and cost management system using the SAP system at a major steel producer in Australia. It is demonstrated that the technical design of the system is only a part of the implementation process. Keeping 'actor-networks' in line and managing change including …

Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman

Mary Kaidonis

We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.

Commentary: Reflections On The Critical Accounting Movement: The Reflections Of A Cultural Conservative, Mary A. Kaidonis

Mary Kaidonis

The editors described this as provocative and I was eager to be informed and challenged. O'Regan's claim to be sympathetic to Critical Accounting and his promise to "articulate in sober terms" gave way to O'Regan's frustration, distain and ultimately to reveal his confusion. If previous authoritive writers have failed to inform or enlighten, what contribution could I make? Do I respond the emotive phrases used. Do I sensor me responses? Or should I be amused and have some fun too? I have decided to do all three by offering two commentaries; one which takes O'Regans's paper seriously and I also …

Towards Improving Learning Outcomes For International Students: The Master Of Professional Accounting Embedded Literacy Project, A. Abraham, M. Kaidonis

Mary Kaidonis

This paper presents the University of Wollongong’s collaborative project to embed English literacy in key accounting subjects of the Master of Professional Accounting (MPA). The project will develop a curriculum prototype for embedding literacy which enhances learning in general as well as English literacy at an academic/professional level. Embedding both situated and transported literacies will also assist students in understanding discipline related material and enable critical evaluation of issues within the subject. The overall aim of the project is to improve the teaching and learning of MPA students who are predominantly international and not proficient in English, so that both …

Investigating Iternational Accounting Standard Setting: The Black Box Of Ifrs 6, Corinne L. Cortese, Helen J. Irvine

Corinne Cortese

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its Issues Paper, the IASB recommended that the successful efforts method be mandated for pre-production costs, eliminating the choice previously available between full cost and successful efforts methods. In spite of the endorsement of this view by a majority of the constituents who responded to the Issues Paper, the final outcome changed nothing, with choice being retained. A compelling …

"Fractured Tales For Teaching Accounting: A Journey Through Three Worlds?", Kathleen A. Cooper, Kellie M. Mccombie, Kathy M. Rudkin

Kellie McCombie

This paper discusses the present educational trends in the Western World, and in particular Australia, that endanger the prospect of critical thought in accounting education. Such trends include the commodification of the student and education, reductions in government funding, and the emergence of Online education. We believe that economic pressure brought to bear on what accounting, and how accounting is taught, should be resisted to preserve the integrity of learning outcomes for students. This then leads us to reveal our struggle to learn/teach in a critical sense. The paper evaluates various pedagogical approaches, and their consequences for teaching and learning …

Schizophrenia – The Costs, Ciorstan J. Smark

Ciorstan Smark

By looking at a particular subset of mental illness in Australia, (schizophrenia), this article reflects on the way in which direct costs falling within the parametres of the health budget are privileged (inscribed) above indirect costs which fall outside this boundary (and thus fail to be appropriately inscribed). This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.

Social And Historical Power Plays: A Foucauldian Gaze On Mental Institutions, Ciorstan J. Smark, Hemant Deo

Ciorstan Smark

ABSTRACT: This research focuses on New South Wales’ process of deinstitutionalisation using a Foucauldian lens. By using this filtering process, this research aims to highlight the interchange between the concepts of power and knowledge as two vital and interrelated forces. These forces are seen as dominant forces within the process of deinstitutionalisation in New South Wales. The introduction of the policy of deinstitutionalisation is found to have highlighted the need for accounting and financial information to be distanced from the economic rationalist calculus in order that better policy decisions are made. The case study further explores some of the societal …

Fair Value Accounting: How Bad Decisions Bring Blame To Beneficial Accounting Procedures, Thomas John Ciulla

Senior Honors Theses

The Great Recession has sparked a debate amongst accounting professionals and economic analysts. There has been a concerted effort to blame fair value accounting and FAS 157 as the recession’s root cause and an attempt to challenge FASB to return to the historic cost principle. This paper examines the guidelines and procedures for mark to market as established by FASB, observes the events leading up to the recession, conditions that materialized at the start of the recession, evaluates the role fair value played in the financial crisis, and considers how fair value should be used in the future.

Reit White Paper, Frederic Juillet

Frederic Juillet

Subject: Resulting from the recent financial crisis, this white paper discusses how to better defend shareholders’ investments in Real Estate Investment Trusts (REITs) for the long-term and how to reduce volatility in the REITs market.

Three Interdisciplinary Studies On It Outsourcing, Sonia Gantman Vilvovsky

2012

This dissertation provides interdisciplinary insights into the role of client's internal collaborative experience in managing communication during a complex outsourced project, building a quality client-vendor relationship and ultimately achieving success in the project. Each of the three studies in this dissertation identifies a gap in existing scholarship and proposes an interdisciplinary research agenda.

The first essay advances the development of the public sector IT outsourcing (ITO) inquiry by consolidating the existing research into an analytical framework and validating a part of the framework with rich qualitative data collected from collaborative initiatives of public safety agencies ("Public Safety Networks", or PSN). …

Executive Mba Libguide, Mary Wilson

Mary Wilson

Welcome!

This guide is created for Executive MBA students, faculty, and staff and is useful for various learning activities such as finding information on companies, searching for articles on a specific topic, reading comment letters sent to the SEC and accounting standards issued by FASB and IASB, and accessing stock market information. It compiles databases and websites useful for effective research on various business topics. If you have any questions please feel free to contact the Horace W. Sturgis Library. We will be happy to help you with planning your research and identifying the most relevant sources of information.

Doctor Of Business Administration (Dba) Libguide, Mary Wilson

Mary Wilson

This guide is created for KSU's DBA students and is useful for research and information. I hope it will be useful for providing help in locating scholarly research. The library has excellent electronic resources, as well as traditional print materials available in the library.