Social and Behavioral Sciences Commons^™

Institutional Survival Under Extreme State Repression And Subsequent Revival, Hongwei Xu, Litao Zhao

Odette School of Business Publications

This study examines institutional survival under conditions of extreme state repression. We argue that institutional values under these onditions become dormant in small “safe” social spaces such as families and small close-knit social groups. As state repression becomes increasingly violent, the suppressed groups within those spaces become more resilient in preserving “deviant” values and mitigating the negative long-term impact of state violence on institutional revival. We examine the extent to which pre-1949 entrepreneurial families served as institutional carriers for private entrepreneurship in the Mao era (1949-1978) of China, especially in the context of the political violence of the Cultural Revolution …

Analytic Narratives In Accounting History: Combining Formal Models And Small Sample Research., Alan J. Richardson

Odette School of Business Publications

Purpose The paper provides an introduction to the “analytic narratives project” in political science that argues for the use of formal models as a basis for narrative history. The approach is illustrated in an accounting context by reinterpreting the timeline of Scottish professionalization presented in Lee’s (2006) innovative counterfactual history.

Design/methodology/approach Analytic narratives use formal models to create expectations that can be contrasted with actual events. The use of formal models provides a bridge between theory and small sample research that allows theory to inform case analysis and case analysis to contribute to theory development. Lee’s (2006) timeline is reinterpreted …

“As If”: Equifinality, Institutional Work, And Accounting In The Eastern Mail Service Arbitrations 1866-1905, Alan J. Richardson

Odette School of Business Publications

I examine the negotiations among the UK and its colonies to allocate the cost of operating the Eastern Mail Service (UK to India, Hong Kong and Australia) among national post offices benefitting from its service. Four key sets of negotiations are identified during the period 1866 – 1905. I consider how negotiations were affected by the changing institutional context of the postal system and relationships between the UK and its colonies during this period; in particular, the negotiations capture the confrontation between the liberal social and economic philosophies that had risen to prominence within the UK and the existence of …

The Relationship Between Management And Financial Accounting As Professions And Technologies Of Practice, Alan J. Richardson

Odette School of Business Publications

This Chapter explores the suggestion to unify financial and management accounting both as professions and technologies of practice. I argue that drift in professional jurisdictions and cognitive domains encourages consolidation of the profession but there remain distinct social roles for each information technology. The challenge for the profession is to maintain the integrity of management accounting as a technology of practice in the face of renewed professional hegemony of financial accounting.

Professionalization And The Accounting Profession, Alan J. Richardson

Odette School of Business Publications

This Chapter reviews the critical literature on the emergence, development and demise of the professional model in accounting and auditing. While the critical accounting literature is broad and amorphous, in this Chapter the focus is on those studies that present an “immanent critique” of professionalization (i.e. an analysis of the contradictions of this institutional form) or which place the accounting profession within a political economy framework that examines its position at the nexus of the economy, civil society and the state. The Chapter is structured as a stylized history of the accounting profession beginning with the emergence of professional associations, …

The Discovery Of Cumulative Knowledge: Strategies For Designing And Communicating Qualitative Research., Alan J. Richardson

Odette School of Business Publications

Purpose: this paper provides guidance for designing and generating cumulative knowledge based on qualitative research.

Design/methodology/approach: the paper draws on the philosophy of science and specific examples of qualitative studies in accounting that have claimed a cumulative contribution to knowledge to develop a taxonomy of theoretically-justified approaches to generating cumulative knowledge from qualitative research.

Findings: the paper argues for a definition of cumulative knowledge that is inclusive of anti-realist research, i.e. knowledge is cumulative if it increases the extent and density of intertextual linkages in a field. It identifies the possibility of cumulative qualitative research based on extensions to the …

The Cost Of A Telegram: The Evolution Of The International Regulation Of The Telegraph, Alan J. Richardson

Odette School of Business Publications

The telegraph was the first practical use of electricity. It revolutionized commercial communication and facilitated the globalization of business. As the telegraph developed as a medium of international communication, regulation was needed to overcome administrative and technical issues, and, importantly, to establish accounting procedures for the distribution of the revenue to multiple national partners. This paper traces the evolution of revenue allocation models through three international organizations that ultimately lead to the creation of the International Telecommunications Union (ITU) in 1932. The shifts in revenue allocation methods are consistent with a shift in focus of regulation from growth to efficiency …