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- Bay, Charlotta, 1973-
(författare)
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Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial accounts, a dilemma arises regarding how to influence people’s way of managing their own finances by means of accounting information. How this dilemma is assumed to be resolved in order to make accounting matter is the query of this thesis. Through a study of four cases, the thesis investigates the practices of public authorities, a television makeover show, and a pension insurance company – here referred to as accounting framers – whose task it is to construct accounting in such a way so as to make it come across as important, relevant and useful to various groups of the general public. By examining how people’s accounting interpretations are elaborated in order to make them responsive to financial accounts, the thesis contributes to problematising the constitutive role of accounting and the conditions believed to enable it to turn people into financially responsible actors.
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| 2. |
- Bay, Charlotta, 1973-, et al.
(författare)
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Situating Financial Literacy
- 2016
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 25:1, s. 36-45
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Tidskriftsartikel (refereegranskat)abstract
- This paper comments on the conceptualisation of financial literacy by investigating the way it is defined, problematised, and operationalised in efforts to overcome its perceived impediments. The backdrop of this study is the idea that the financial literacy movement goes hand in hand with the financialisation of society. By reporting from a study of practices of financial literacy, the aim is to problematise prior literature by disentangling the notion of financial literacy from the assumption of a singular capability that, when gained, automatically effects people’s financial practices. The paper draws on recent developments in literacy research, New Literacy Studies, and on its division between autonomous and ideological definitions of literacy. The empirical illustrations originate from efforts made to decrease financial illiteracy among Swedish adolescents and the demand for financial literacy in audit committees. Contrary to earlier studies, the paper demonstrates that financial literacy does not merely refer to an ostensive character that researchers may find lacking among marginalised actors in society. As such, financial literacy cannot be viewed as merely the ability to read and write finance and accounting. Instead, financial literacy is a concept that needs to be situated and studied in practice since what constitutes and applies to it varies with time and place.
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| 3. |
- Carrington, Thomas, 1974-, et al.
(författare)
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An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession
- 2013
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Ingår i: Behavioral Research in Accounting. - : American Accounting Association. - 1050-4753 .- 1558-8009. ; 25:2, s. 1-20
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Tidskriftsartikel (refereegranskat)abstract
- Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism-commercialism tension: these are the respective emphases on independence enforcement and client commitment.
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| 4. |
- Carrington, Thomas, 1974-, et al.
(författare)
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Exploring Compliance and Convergence of Auditor Commitments to Professional Values : A Contextual Analysis
- 2015
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Konferensbidrag (refereegranskat)abstract
- By emphasising the work context of auditing in terms of clients served, and by disentangling conformity into compliance and convergence this article extends the institutional analysis of conformity and variation in value commitments in the auditing profession. We find that type of client is a factor that results in differences in compliance and convergence to professional value commitments in the complete sample of 1,646 Swedish Big 4 and non-Big 4 auditors. By analysing not only compliance to value commitments, but also how closely sub-groups within the profession resemble each other (i.e., convergence), we contribute by showing that the type of client served is both a source of conformity and destabilizing factor within the auditing profession, and that Big 4 firms are less homogenous than typically portrayed in previous research.
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| 7. |
- Carrington, Thomas, et al.
(författare)
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IFRS : Dilemman och utmaningar
- 2015
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- I Sverige har införandet av obligatorisk IFRS för noterade företag varit omdiskuterat. I boken IFRS – Dilemman och utmaningar diskuteras skälen till detta, med användning av såväl författarnas egen som andras forskning. En aspekt av IFRS är att det är principbaserat och kräver bedömningar vid upprättande av finansiella rapporter. Detta kan leda till brist på harmonisering och skapa svårigheter för exempelvis revisorer. Å andra sidan skulle det sannolikt vara svårt att införa strikta redovisningsregler globalt. En annan aspekt av IFRS är att det baseras på en syn på ägande och företagsstyrning som skiljer sig från den som utgör grunden för svenskt näringsliv. Detta avspeglar sig exempelvis i användning av verkligt värde inom IFRS, och i den traditionellt svaga tillsynen i Sverige.
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| 8. |
- Carrington, Thomas, 1974, et al.
(författare)
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IFRS 10 år - Dilemman och utmaningar
- 2016
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Ingår i: Organisation & Samhälle. - 2002-0287. ; :1
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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