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on Accounting and Auditing |
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Issue of 2023‒12‒18
five papers chosen by |
| By: | Kostic, Natalija; Muthsam, Viktoria; Laux, Christian |
| JEL: | G21 G28 M41 M48 |
| Date: | 2023 |
| URL: | http://d.repec.org/n?u=RePEc:zbw:vfsc23:277694&r=acc |
| By: | Claire Garnier (KEDGE Business School); Claudine Mangen (John Molson School of Business, Concordia University, Montreal); Edwige Nortier (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique) |
| Abstract: | Accounting researchers and practitioners have made strides in addressing persistent gender inequalities in the accounting profession. However, these efforts have largely sidestepped men and masculinities. Our study considers the role of men and masculinities in gender inequalities by exploring how men in accounting experience paternity leaves. We conduct interviews with 13 men in audit firms in France. We find that fathers are reluctant to take leaves, which they view as vacation periods incompatible with their professional work. They see audit firms as offering less support to fathers than mothers, with support for fathers growing but still marginal. Finally, they experience a variety of emotions, including positive emotions around fatherhood and negative emotions around difficulties in reconciling fatherhood with professional responsibilities and paternity leaves. Practically, our findings imply that to address gender inequalities further, accounting firms need to change the norms around care work, including paternity leaves. |
| Keywords: | paternity leave, men, masculinities, gender inequalities, professional service firms |
| Date: | 2023 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-04262335&r=acc |
| By: | Sarit Agami |
| Abstract: | The auditor work is examining that a company's financial statements faithfully reflect its financial situation. His wage, the audit fees, are not fixed among all companies, but can be affected by the financial and structural characteristics of the company, as well as the characteristics of the firm he belongs to. Another factor that may affect his wage in an auditor switching, which can be resulted from changes in the company that may influence the fees. This paper examines the effect nature of the auditor switching on his wage, and the factors of the company characteristics and the economy data which determine the wage at switching. A product of the research are tools for predicting and evaluating the auditor wage at switching. These tools are important for the auditor himself, but also for the company manager to correctly determine the wage due to the possibility that the quality of the audit work depends on its fees. Two main results are obtained. First, the direction of the wage change in the switching year depends on the economic stability of the economy. Second, the switching effect on the direction and the change size in wage depends on the change size in the company characteristics before and after switching - a large change versus a stable one. We get that forecasting the change size in wage for companies with a larger change is their characteristics is paralleled to forecasting a wage increasing. And vice versa, forecasting the change size in wage for companies with a stable change in their characteristics is paralleled to forecasting a wage decreasing. But, whereas the former can be achieved based on the company characteristics and macroeconomics factors, the predictably of these characteristics and factors is negligible for the letter. |
| Date: | 2023–11 |
| URL: | http://d.repec.org/n?u=RePEc:arx:papers:2311.08250&r=acc |
| By: | Cedric Durand (University of Geneva); Céline Baud (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique) |
| Abstract: | This article explores the metamorphosis of profit-making and profit uses in the context of retailing's digital transition. To assess the qualitative mutations of the sector, it is not enough to focus on technological changes since the unequal operational development of firms is also the outcome of managerial strategies and financial policies. This research analyses them from an economic and accounting perspective. The contribution is twofold. First, at the conceptual level, it proposes an original combinatory outlook on value creation and value appropriation to account for the diversity of profit trajectories in the context of retail digitalization. Second, at the empirical level, it gathers essential information concerning the mutation of the sector based on a comparative analysis of the strategies and trajectories of Walmart—the industry leader—and two of its main challengers since the mid-nineties: the main historical rival, Carrefour, and the new entrant, Amazon. Stylized facts about their respective financial trajectories and a description of their engagement with digitalization enable the identification and the interpretation of their distinct dynamics. Beyond the retail sector, this article brings fresh insights to the wider literature on intellectual monopoly by questioning the nature of investment and the transformation of cost structure in the digital age. |
| Keywords: | Retailing, digitalization, profits, accounting, intellectual monopoly |
| Date: | 2023 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-04262663&r=acc |
| By: | Najeh Said (UAE - Université Abdelmalek Essaâdi); Heyame Zainab (UAE - Université Abdelmalek Essaâdi) |
| Abstract: | Abstract The complexity of managing government services is seen as one of the factors driving the modernization of the public sector. Indeed, this sector is faced with major challenges such as the accumulation of budget deficits and the satisfaction of citizens' needs, prompting it to go beyond the Weberian model and opt for original systems. It was against this backdrop that the New Public Management (NPM) approach (Hood, 1991) emerged. NPM recommends that public bodies follow the model of private enterprise, adopting its management methods and tools. In Morocco, the impact of this evolution materialized in the reform of its accounting system, which was transcribed in the organic law relating to the finance law (LOLF). The latter revolutionized the accounting landscape of organizations by introducing private accounting into the public sector. The aim of the paper is twofold: on the one hand, to study the evolution of public sector management from traditional management to one based on the principles of NPM, and on the other, to study the impact of NPM on the introduction of private accounting in the Moroccan public sector. Keywords: NPM, Post-NPM, Accounting reforms, Private accounting, Public accounting. |
| Abstract: | Déclaration de divulgation : L'auteur n'a pas connaissance de quelconque financement qui pourrait affecter l'objectivité de cette étude. Conflit d'intérêts : L'auteur ne signale aucun conflit d'intérêts. |
| Keywords: | NPM, Post-NPM, Accounting reforms, Private accounting, Public accounting., NMP, Post-NMP, Réformes comptables, Comptabilité privée, Comptabilité publique |
| Date: | 2023 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-04281356&r=acc |