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- Carrington, Thomas, et al.
(author)
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IFRS : Dilemman och utmaningar
- 2015
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Book (other academic/artistic)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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- Carrington, Thomas, 1974-, et al.
(author)
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Justifications of accounting reliability
- 2017
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Conference paper (peer-reviewed)abstract
- Accounting reliability is an issue that has been topical ever since IASB and FASB choose to recast reliability as faithful representation and simultaneously elevated it, alongside relevance, to be one of only two fundamental qualitative characteristics for financial information. These changes have, however, mainly been discussed in the academic discourse and almost exclusively on a conceptual level. Drawing on Boltanski and Thévenot (2006), this paper takes a different approach by analysing how reliability of accounting numbers is justified through a case study of the accounting and financial reporting process of a large and listed multinational company. We identify reliability justified in three orders of worth, which closely correspond to the “worlds” Boltanski and Thévenot (2006) label industrial, market and fame. The case company is organised roughly in line with these orders of worth and this may be the explanation for why we find surprisingly little in form of conflict between the different “worlds” (orders of worth). More importantly, the justifications of reliability we find do not fall along the lines of the debates in (or with) the IASB or FASB. In fact, reliability in terms of traditional verification played a negligible role in our case.
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- Carrington, Thomas, 1974-, et al.
(author)
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Justifications of accounting reliability
- 2018
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Conference paper (other academic/artistic)abstract
- This study addresses the question of how accounting reliability is constructed and justified in practice. By paying attention to the translations and trials of strength (Latour, 1987) of the accounting numbers, three movements that takes the numbers through obligatory points of passage are identified and described. The three centres of calculations identified in this way betray three different, and yet all empirically important aspects of accounting reliability. Interestingly, these aspects are different from the aspects identified in other empirical accounts, where other types of accounting numbers are analysed (and empirically important). This underlines how accounting reliability is not a singular (or set of) predefined qualitative criteria inherent in well prepared accounting numbers. Instead, accounting reliability, suggests the results of this investigation, are best understood as statements about the different movements of the process of translation that leads to the construction of accounting facts.
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- Carrington, Thomas, 1974-, et al.
(author)
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Making market values : a commensuration of promises
- 2018
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Conference paper (peer-reviewed)abstract
- As demonstrated by Mouritsen and Kreiner (2016) the role of accounting in the context of decisions is not only to facilitate the end of a decision-making process, as a decision is also a beginning of a process of making the promise of the decision real. This process requires yet more decisions. Some of these decisions will be accounting decisions. This study provides an empirical account of such a process, of a case where the accounting style of calculation is (level 3-like) market values in a company with large projects. The study relies on an analysis of accounting as a practice of commensuration and illustrates how the particular style of calculation employed by the case company makes it difficult to disentangle accounting promises from those of the original decision as the market value models are performative and acts as engines (MacKenzie, 2006) for the process of making the original promises real.
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