ORCID Profile
0000-0003-3233-9474
Current Organisations
RMIT University
,
Deakin University
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Publisher: Wiley
Date: 20-03-2023
DOI: 10.1111/ACFI.13084
Abstract: Undertaking a multistage qualitative approach, this study explores the accounting profession's demands for information communication technology (ICT) skills as well as the opportunities, challenges and influential factors that accounting academics encounter in embedding ICT and data analytics skills in the accounting curriculum. We employ content analysis of the course syllabi of all major Australian and New Zealand universities using term frequency‐inverse document frequency (TF‐IDF), and survey accounting heads of departments (or equivalents) and interview members of the industry. Our findings reveal erse pedagogical approaches to embedding ICT and data analytics in the accounting curriculum. The findings also portray the gap between university accounting curricula and the professional bodies' ICT competencies requirements at the point of data collection. As such, challenges and future opportunities for the integration of topics related to ICT and data analytics are identified, which should be beneficial to academics and practitioners interested in future‐oriented curriculum designs that are fundamental to accounting graduates and the future of the profession.
Publisher: Emerald
Date: 09-06-2020
DOI: 10.1108/AAAJ-03-2019-3912
Abstract: The major purpose of this paper is to answer the overarching questions of how multinational corporations (MNCs) address the multiple institutional logics of accountability and pressures of the field in which they operate and how the dominant logic changes and shifts in response to such pressures pre- and post-disaster situation. In-depth interpretive textual analyses of multiple longitudinal data sets are conducted to study the case of the Fundão dam disaster. The data sources include historical documents, academic articles and public institutional press releases from 2000 to 2016, covering the environment leading to the case study incident and its aftermath. The findings reveal how MNCs' plurality of and, at times, conflicting institutional logics shape the organizational behaviors, actions and nonactions of actors pre-, peri- and post-disaster. More specifically, the predominance bureaucracy embedded in the state-corporatist logic of the host country before a disaster allows the strategic subunit of an MNC to continue operating while causing various forms of environmental damage until a globally visible disaster triggers a reversal in the dominant logic toward the embrace of wider, global, emergent social and environmental accountability. This paper contributes to discussions regarding the need to explore in depth of how MNCs respond to multiple institutional pressures in practice. This study extends the literature concerning disaster accountability, state-corporatism and logic-shifting by exploring how MNCs respond to the plurality of institutional logics and pressures over time and showing how, in some cases, logics not only reinforce but also contrast with each other and how a globally exposed disaster may trigger a shift in the dominant logic governing MNCs' responses.
Publisher: MDPI AG
Date: 19-11-2020
DOI: 10.3390/IJFS8040073
Abstract: This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large s le of 19 frontier market countries, and an accounting comparability method that maps comparability across several accounting standards, the results show that enhanced financial comparability constrains accruals earnings management (AEM). Contrary to developed markets and novel to this study, a significant relationship between financial comparability and real earnings management (REM) was not found. For greater robustness, AEM and REM were also tested on both International Financial Reporting Standards (IFRS) adopting and non-adopting countries. The results suggest IFRS adoption constrains AEM, yet exhibited no impact on constraining REM. Additionally, the use of BigN auditors failed to conclusively show an ability to moderate EM. When combined, the results suggest that frontier markets engage in less REM than expected. It is also noted that the legal roots (civil vs. common law) play a significant role in constraining earnings management. Common law countries exhibited lower AEM when comparability increased this significance was not found in countries that were rooted in civil law. Contributions from this study show that findings from developed markets cannot be generalised to frontier markets.
Publisher: Emerald
Date: 18-06-2022
DOI: 10.1108/AAAJ-08-2020-4818
Abstract: The paper offers insights on the response of a Big4 firm to the COVID-19 crisis vis-à-vis moral considerations. More specifically, the authors draw on Bauman's (1990) “moral impulse” to explore how the interrelated tactics of distancing, effacement of the face and reduction of people to traits tend to weaken moral considerations and negatively influences decisions and actions. The authors adopt a qualitative approach that involves an interpretive textual analysis of the COVID-19 responses of a Big 4 accounting firm. Their study uses two vignettes in which they problematise aspects of the actions and ethico-social contribution of a Big4 firm in the heat of a global pandemic. The findings reveal ex les of effacement of the human face (depersonalization/dehumanization) and reduction of persons to traits, as well as excessive distancing between the “doing” actors and those in iduals who bear the consequences of those actions. Revealing an opportunity lost, the authors’ vignettes indicate that the reduction to traits tactics led to dissembling and dehumanizing employees into resources that perform tasks that are “value-add” for the organisation, consonant with neoliberal ideologies. The common limitations of qualitative approach apply to the current study for generalisability. The authors also rely heavily on publicly available information given the time frame they were faced with and their chosen research approach. Drawing on accounting delineation debates, the paper calls for societal dialogues for reshaping the “official” accounting of events. The authors elaborate moral impulse through the interrelated tactics of distancing, effacement of the face and reduction to traits, during a crisis. Their study mobilises a moral evaluation through which they uncover documented responses by a Big4 firm during the COVID-19 crisis. The study shows how the norms of human action have been systematically cut off from the original moral habitat and subordinated, and evaluated according, to business standards.
Publisher: Wiley
Date: 07-04-2020
DOI: 10.1111/ACFI.12640
Publisher: Wiley
Date: 05-11-2021
DOI: 10.1111/ACFI.12875
Abstract: This paper explores the sociology of gender pay equality in leadership positions. Using a large compensation dataset, we examine the impact of gender pay inequality among directors and executives on firm performance. Based on a triangulation research design, quantitative outcomes are supplemented with semi‐structured interviews to study compensation expectations, negotiation skills and gender differences in teamwork on boards of directors. The findings show that remuneration transparency is becoming the norm. However, compensation inequalities still exist and undermine performance. The results indicate that ersity targets or specific policies regarding equality and equity of opportunity are insufficient if they are not supported by a cultural understanding and the application of equitable policies and procedures throughout the organisation.
No related grants have been discovered for Maryam Safari.