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| 12. |
- Argento, Daniela, et al.
(författare)
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Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?
- 2020
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- Researchers in general and public sector accounting (PSA) researchers in particular are faced with increasing pressures to publish in international top journals. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members and decisions for funding research are impacted by publication metrics. This paper aims to unravel the impact of the increasing importance of publication metrics on the identity of PSA researchers. Identity of professions is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigations through interviews with senior researchers. The increasing importance of publication metrics can be seen as the major pressure. However, our findings reveal that various other pressures exist, especially publishing in niche journals, doing societally relevant work, conducting high-quality teaching and serving niche-specific audiences through research. Two basic reactions to competing pressures are observed. On the one hand, a conformance/adaption reaction to the major pressure, at the expense of other pressures (for instance, by adapting to the requirements of top accounting journals, and lessening connections with the PSA field). On the other hand, resistance to the major pressure in order to preserve values attached to the other pressures (for example, by ignoring pressures from publication metrics and remaining connected to the PSA field and its journals). In addition, we found in-between reactions, ranging from a balancing of competing pressures (for example, in two-pillar publication strategies), and a reinforcing reaction (for example, seeing work for practice as an input to high-quality research), to reshaping of work devices (e.g. by distinguishing between mixed research-teaching jobs and pure teaching jobs, and/or developing career paths for excellent teachers in addition to those for excellent researchers). Also manipulation strategies can be observed, such as recycling research outcomes in different publications. Finally, researchers sometimes show opposing reactions at the same time, such as adapting to more demanding publication targets and questioning those targets. There is no evidence for an identity shift towards an ‘academic performer’, because researchers are primarily inspired by problems of public sector organizations or society at large, though young scholars may be faced with too demanding publication targets, which could give rise to an identity shift of an ‘academic performer’.
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| 15. |
- Argento, Daniela, et al.
(författare)
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Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?
- 2022
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Ingår i: Critical Perspectives on Accounting. - : Academic Press Inc.. - 1045-2354 .- 1095-9955.
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Tidskriftsartikel (refereegranskat)abstract
- Researchers are faced with increasing pressure to publish in top international journals, particularly public sector accounting (PSA) researchers due to the relatively lower ranking of journals in their field. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members, and decisions for funding research are increasingly affected by journal rankings. This paper aims to unravel the impact of the growing importance of journal rankings on the identity of PSA researchers. Professional identity is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigation through interviews with senior researchers. The findings reveal how PSA researchers are coping with a context permeated by tensions between their original identity and an identity affected by a stronger reliance on scoring based on journal rankings. Our study shows in particular that PSA researchers tend to preserve their original identity of a committed PSA scholar and simultaneously move towards the “academic performer” identity by navigating the grey area between these extremes. There is no significant evidence for a fundamental identity shift towards an “academic performer” because researchers are primarily inspired by problems of public sector organizations or society at large. However, it remains to be seen if young scholars faced with publication targets that are too demanding and unrealistic shift their focus away from the original PSA researcher identity to an “academic performer” identity.
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| 19. |
- Argento, Daniela, et al.
(författare)
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Because change happens! : analyzing the change agent in legitimizing integrated reporting
- 2017
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Purpose – The purpose of this paper is to explore how a sustainability manager, embodying the role of change agent, legitimizes the implementation of Integrated Reporting. By focusing on an Italian public utility, operating in the electricity sector and listed on the Italian stock exchange, which has recently implemented the Integrated Report, this paper unveils how a voluntary change (i.e. the adoption of the Integrated Report) can be achieved thorough the legitimizing work carried out by a sustainability manager driven by strong intrinsic engagement, availability of resources and intense networking.Design/Methodology/Approach – The case study methodology was adopted to reach the purpose of this research. A longitudinal and explanatory case study was realized by analyzing data collected from different sources. Relevant information was extrapolated from various corporate documents, visit to the case organization and thirteen in depth interviews conducted with sustainability managers, finance managers, communication managers and human resources managers. After triangulating data, findings were analyzed through the lens of institutional entrepreneurship which is the branch of neo-institutional theory explaining how actors can drive substantial changes.Findings – This study uncovered how the adoption of Integrated Reporting – which requires a substantial change in organizational structure, processes and thinking – can be achieved over time through the perseverance of a sustainability manager who strives to legitimize his individual position and strengthen the value of the whole Corporate Social Responsibility (CSR) area within the organization. Such perseverance, necessary to initiate and achieve the desired change, can be successful when the change agent uses available resources and networking skills, to gain support from various groups with different power balances, and to enable people of different organizational areas to collaborate to the end of preparing the Integrated Report.Research limitations/implications – This research highlights that when people belonging to different organizational areas perceive the added value of implementing a substantial change, they engage in alternative practices and show availability to collaborate. Still, the reluctance to share strategic information in the light of its disclosure in the Integrated Report is perceived, meaning that bridging the gaps between finance and sustainability managers requires more efforts. The true transformation of organizational values and beliefs, in line with the ideas of Integrated Reporting, requires the full acceptance and practice of integrated thinking on each level of the organization.Practical implications – This paper shows that the voluntary implementation of Integrated Reporting is possible when the reporting tool is not only perceived as a disclosure document, but also as a vehicle that increases the awareness and sharing of corporate integrated value. People in different areas interact in a different way facilitating the horizontal integration of operational activities.Originality/Value – as an emerging phenomenon, literature has focused on many aspects of Integrated Reporting. This paper adds value to recent debates by focusing on how individual actors legitimize their projects within their organization by highlighting tensions and how they can be overcome to achieve the desired change.
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