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- Beime, Kristina S., 1984-, et al.
(författare)
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Theorizing the subjectivizing powers of market-based technologies : Looking beyond coercion and seduction
- 2024
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Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 99
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Tidskriftsartikel (refereegranskat)abstract
- Existing theorizations on how the proliferation of market-based technologies within universities come to foster so-called academic performer subjectivities have mainly drawn attention to their coercive and seductive powers. However, while these theorizations help explain why researchers either unwillingly adapt to, or identify with and cherish, their neoliberal ideals, they are less useful to explain recent empirical results showing that many researchers willingly comply yet are very critical of the very same ideals. Drawing upon an interview study of Swedish researchers, we address this theoretical gap in the literature by analytically disentangling three important qualities of the technologies per se, in terms of them producing performance numbers characterized by Specificness, Ongoingness, and Emptiness (SOE). These three qualities do not only have the dual power to interchangeably provoke bitter and sweet feelings, but also to foster the adoption of an academic performer subjectivity. In fact, it is precisely by provoking bittersweet feelings that these qualities break the sharp edges of pure coercion and seduction, thereby fostering a type of low-affective, yet highly persuasive form of reasoning about pros and cons of market-based technologies, which make their neoliberal ideals seem acceptable and reasonable at the end of the day.
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- Lundh, Simon, 1980-, et al.
(författare)
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Accounting as a means to legitimacy : the case of internally generated intangibles
- 2023
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654.
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this study is to identify the norms that underlie and condition the decisions madeby preparers of financial reports.Design/methodology/approach – This interview-based study illustrates how financial report preparersengage in behaviors linked to the perception of recognition and measurement of internally generatedintangible assets by important stakeholders. All of the companies included in the study adhere toInternational Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and developmentin accordance with International Accounting Standard (IAS) 38.Findings – The authors identify the normative assumptions underlying the recognition and measurementof internally generated intangibles, which are based on concerns of consistency, credibility andreasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarilyrelated to cognitive legitimacy and is not of a moral or pragmatic nature.Originality/value – The study reveals that recognition and measurement of internally generatedintangibles in financial accounting relate to legitimacy. The authors identify specific norms that form thebasis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve asconstraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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- Lundh, Simon, 1980-
(författare)
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Application of Principles-based Accounting Standards : the case of internally generated intangibles
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. This means that there is inherent room for judgment in the application, which might affect financial reporting comparability. This study aims to explore and understand the application of principles-based accounting standards. The study depicts the actual valuation of internally generated intangibles from a local perspective.The theoretical basis of this thesis is building on a Scandinavian institutional tradition since the focus is on a phenomenon that is shaped within a local context of meaning, where the judgments and the reasoning behind decisions occur. The study has a design that allowed for gathering data from several different organizations. Listed Swedish companies of different sizes and industries dealing with intangible accounting decisions and judgments are included.There are three main conclusions from this study. First, there is a continuous ambition for instrumentality and efficiency when making decisions regarding the valuation of internally generated intangibles. Second, the appearance of the company is always reflected against the expectations of relevant actors. Third, there is a co-existence of these two rationales. The judgments and the decisions within the companies are not independent of the external expectations and demands. Rather, they are affected by them through all the phases connected to research and development. A number of contributions to the literature are identified. These relate to the understanding of the application of principles-based accounting standards at an organizational level, and the development of the theoretical perspective within accounting research.
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- Seger, Karin, 1975-, et al.
(författare)
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Researchers' hate-love relationship to performance measurement systems in academia - a Foucauldian perspective
- 2023
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654. ; 20:1, s. 38-71
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in academia. To this end, the paper draws upon Foucault's writings on neoliberalism to analyse PMSs as neoliberal technologies holding certain qualities that can be expected to elicit such ambivalent views. Design/methodology/approach The paper is based on a qualitative interview study of researchers from three Swedish universities, who were asked to reflect upon questions related to three overall themes, namely, what it means to be a researcher in contemporary academia, the existence and use of PMSs at their universities and if/how such PMSs affected them and their work as researchers. Findings The empirical findings show that the hate-love relationship can be understood in terms of how PMSs are involved in three central moments of governmentality, where each such moment of governmentality tends to elicit feelings of ambivalence among researchers due to how PMSs rely on: a restricted centrifugal mechanism, normalization rather than normation and a view of individual academics as entrepreneurs of themselves. Originality/value Existing literature has provided several important insights into how the introduction and use of PMSs in academia tend to result in both negative and positive experiences and reactions. The current paper adds to this literature through theorizing how and why PMSs may be expected to elicit such ambivalent experiences and reactions among individual researchers.
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