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Our main objective is to create a framework to analyze signals sent from academic journals. The signals chosen for the framework were: journal' scopes; and the latest published papers. We apply the framework to the field of accounting with the main focus of categorizing the journal scopes and the latest published articles into research topics by using text mining techniques. We analyze the published papers of research topics in accounting journals during the 2016–2018 period. Another objective is to compare research topics from the last published papers with research topics identified in accounting journal scopes. We found a majority of journals with a broader scope in terms of accounting research areas, but we see a concentration on specific research topics by analyzing the papers. In addition, the most signaled accounting areas in scopes are financial accounting and auditing. The framework helps us categorize 5270 research papers into accounting research topics correctly, faster than manually reading titles, abstracts, and keywords. While specific scopes may carry the risk of missing new research trends, broad scopes may require more reviewers from different research areas. Diversity can be seen as applying other methodological choices, theoretical lenses, and conceptual or empirical research approaches. We believe that academic diversity is for the benefit of accounting research. [ABSTRACT FROM AUTHOR]

This paper provides an overview of valuation multiples in mergers and acquisitions advisory. I review the literature and legal controversies and the theoretical basis for their role. I then standardize all the advisor multiples available in SDC Platinum along four dimensions and report rich descriptive statistics on each dimension over time and across industries. I highlight eight findings that are notable in light of current knowledge and debates. This paper answers the call from Gow et al. (Journal of Accounting Research 54(2):477–523, 2016) for thorough descriptive research, to provide a foundation and prompts for future hypothesis development. It includes an explicit guide for using this data, an overview of the key institutional details, and a discussion of tractable and open research questions. [ABSTRACT FROM AUTHOR]

Nowadays businesses are often expected to create not just financial, but multiple kinds of value—and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting scholars have argued that inconsistencies between narratives and performances show that narratives are used for impression management rather than to accurately report the (ir)responsible behavior of companies. This paper proposes to assess narratives beyond inconsistencies with reported performances. Starting from the idea that performances are delivered in response to the kinds of value in the situation of the company, we argue that narratives and performances should be analyzed together as interrelated elements and considered in relation to the kinds of value in the situation. The paper transforms the common consequentialist view on which value should be "increased," into the value pluralist view that something being of value can require many different performances such as for example respecting, maximizing, admiring, maintaining, using, and bringing it about. From this perspective, multiple-value accounting narratives logically precede the reporting of performances and should identify the kinds of value in the situation to which the company ought to respond, which performances are required by these kinds of value, and which indicators and targets should be used to report on these performances. A brief analysis of the annual report of Unilever illustrates how such metaethical criteria can help assess and develop multiple-value accounting narratives. [ABSTRACT FROM AUTHOR]

This paper examines how accounting can both entrench and challenge an inhumane and costly neoliberal policy—namely, the Australian government's offshore detention of asylum seekers. Drawing on Bruff, Rethinking Marxism 26:113–129 (2014) and Smith, Competition & Change 23:192–217 (2019), we acknowledge that the neoliberalism underpinning immigration policies and the practices related to asylum seekers takes an authoritarian tone. Through the securitisation and militarisation of the border, the Australian state politicises and silences marginalised social groups such as asylum-seekers. Studies have exposed accounting as a technology that upholds neoliberalism by representing policy as objective and factual. Curiously, there has been a wilful intention by successive Australian governments to silence the accounting for offshore detention. We seek to demystify this unaccounting and unaccountability by exploring counter-accounts produced by meso-level organisations that support asylum seekers. We apply a close-reading method in analysing limited governmental accounts and various counter-accounts to demonstrate how counter-accounts give visibility to practices that an authoritarian neoliberal regime has obfuscated. We also reflect on the potential for counter-accounting to foster broader social change by holding the Australian government accountable to moral and ethical standards of care for human life. This paper considers the intersections between accounting and authoritarian neoliberalism and presents counter-accounts as mechanisms that can challenge these neoliberal norms. [ABSTRACT FROM AUTHOR]

Organizational Ethical Self-Interest Climate (OESIC), a type of Organizational Ethical Climate (OEC) that exists widely in various organizations, plays an important role in unethical behaviours. Unfortunately, there is still little in-depth research on the effect of OESIC on Unethical Accounting Behaviour (UAB) and its related mechanism. This paper aims to explore the impact of OESIC on UAB with two different motivations i.e., Unethical Pro-Self Accounting Behaviour (UPSAB) and Unethical Pro-Organizational Accounting Behaviour (UPOAB). In addition, this paper studies the moderating effect of Confucian ShiZhong Thinking (CSZ Thinking), a typical characteristic of the Chinese people. In this paper, questionnaire data from 258 Chinese accountants at different professional levels were collected. A regression model was used to analyse and test the collected data. The results indicate that OESIC is positively correlated with UAB, and the effect of OESIC on UPSAB is more significant than the effect on UPOAB. CSZ Thinking weakens the positive impact of OESIC on UPSAB and UPOAB. This paper expands the research scope of OESIC into the accounting field and the Chinese context, which is helpful to better understand the relationship among OESIC, UAB and Confucian ShiZhong Thinking. This paper can enlighten organizational managers to consider the role of informal management control systems in restraining UAB and to pay attention to the two types of UAB with different motivations, especially UPOAB. [ABSTRACT FROM AUTHOR]

Applies a new approach to rank accounting and finance periodicals based on the number and percent frequency of articles journal publishes. Illustration of how financial accounting faculties are more likely to post their working papers.

Contributions to the family firm literature have given attention to different challenges that family firms have to face in their life cycle when organisational complexity increases and managerial processes are required. This paper investigates how management accounting (MA) tools enable family and managerial views of doing business to complement each other during the professionalisation process. In particular, the paper discusses a longitudinal case study on a family firm's professionalisation, when an external advisor introduced financial ratio analysis and contribution margin reports. The case evidence shows that MA tools, by facilitating communication amongst family firm members and the external advisor, favours the complementing between family firm and managerial views of doing business during the professionalisation process. When simultaneously trusting family firm and managerial views of doing business, family firm members had the chance to interpret business facts differently, discovering new business opportunities. The paper contributes to the family business literature examining the professionalisation process through the pragmatic constructivist (PC) perspective that analyses the main traits of family firm and managerial views of doing business, stressing the relevance of values in interpreting business facts and in identifying factual possibilities. On this issue, the PC perspective is useful in understanding the role of MA tools as a communication basis for enabling the complementing of different views of doing business during the professionalisation process. [ABSTRACT FROM AUTHOR]

The ambition of digitalisation to create centralised knowledge for all organisational actors may lead to the risk of de-contextualising that knowledge from the situation in which the information was generated, neglecting the specificities of local organisational contexts. To prevent such risk, digitalisation should promote the spread of a common language between its users who share rules and principles that lead to the same meanings. We refer to the concept of the language game to study how accounting reports receive meanings according to their use, and thereby how the use of accounting language helps in managing the specifics of organisational contexts. Considering complex organisations where different local accounting language games coexist, management accounting studies on digitalisation fail to explain how digital technology can promote the combination of those language games. The present study aims to answer the question of how digitalisation, promoting a global accounting language game, favours the combination of the accounting language games arising from local organisational contexts. This question is addressed by examining the case of the performance measurement of the new product development process in a multidivisional company. The case evidence highlights how a digital platform, promoting a corporate accounting language game for the whole organisation, favoured the combination of divisional accounting language games. The paper points out how digitalisation affects the boundaries between local and global accounting language games in the production of knowledge for decision-making. Also, the paper shows how digital technology is beneficial only when it does not compromise interactions between the different organisational contexts. [ABSTRACT FROM AUTHOR]

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In this paper, we aim to compare the cyclical behavior of credit impairments in the P&L account under three accounting regimes: IAS 39, IFRS 9, and US GAAP with the CECL update. Our results show that although IFRS 9 is less procyclical than IAS 39, it remains more procyclical than CECL. The difference comes from accounting for the expected loss in one year in the case of IFRS 9, while CECL accounts for expected losses over their lifetime. This accounting comes at the cost of a large increase in provisions that occur primarily during longer contractionary phases. However, the length and shape of the cycle matter more under IFRS 9. [ABSTRACT FROM AUTHOR]

Safety purports to explain why cases of accidentally true belief are not knowledge, addressing Gettier cases and cases of belief based on statistical evidence. However, problems arise for using safety as a condition on knowledge: safety is not necessary for knowledge and cannot always explain the Gettier cases and cases of statistical evidence it is meant to address. In this paper, I argue for a new modal condition designed to capture the non-accidental relationship between facts and evidence required for knowledge: causal safety. I argue that possible errors in belief can be captured by accounting for deviations in causal relationships and that there is a natural way to characterize which causal errors are relevant in an epistemic situation. Using this, I develop a causal analogue to safety, where one's belief in p is causally safe if it is true in all causally relevant worlds where one believes p. Causal safety, I argue, can better explain the cases safety is meant to address and can avoid the arguments raised against the necessity of safety. [ABSTRACT FROM AUTHOR]

To emphasize to learners how factors outside individual control impact health, scholars introduced the concept of structural competency. Structural competency refers to the development of analytical skills that reveal the larger societal context beyond the patient-clinician interaction that shapes health outcomes. The growing adoption of structural competency curricula, however, has revealed that prelicensure and early career health professionals can feel overwhelmed by the mismatch between the wide scale of entrenched problems and the limited scope of their therapeutic skills. In this Reflections paper, I draw on theories from Giddens, Bourdieu, and Foucault to restore a role for individual agency in promoting health. Conceiving of structure and agency as mutually constituting suggests that structures are human-made and can be vulnerable to challenge. Structures, however, disperse power to such an extent that people internalize their rules and discipline themselves to follow them without explicit enforcement. It is precisely in those local sites of power that health professions learners and educators can intervene to interrupt the reproduction of structures harmful to health. As I demonstrate with an example from a reproductive health emergency, being structurally competent may also include contesting agreed upon norms at the level of the learning and clinical environments rather than only macro-level societal forces. Rewriting norms within health professions education and clinical practice is not necessarily a simpler task, but it provides learners and educators with more accessible targets for action. [ABSTRACT FROM AUTHOR]

The aim of this paper is to empirically investigate the potential association between a firm's cost behavior, characterized as cost stickiness or anti-stickiness, and working capital management (WCM), as measured by the working capital to total assets ratio and the trade cycle measures net trade cycle and cash conversion cycle. We measure cost stickiness using four widely accepted models and a sample of non-financial firms sourced from Compustat. Our findings highlight the significant influence of WCM on cost behavior. Specifically, we observe an inverse relationship between a firm's WCM aggressiveness and both its cost stickiness and degree of cost adjustment. These relationships are consistent for both operating costs and the costs of goods sold. [ABSTRACT FROM AUTHOR]

The Review of Accounting Studies (RAST) recently completed 25 years of publication. We provide a descriptive analysis of RAST's characteristics that should interest the stakeholders who have been part of the journal's evolution. We benchmark RAST's characteristics against the other top accounting journals: Journal of Accounting and Economics, Journal of Accounting Research, the Accounting Review, and Contemporary Accounting Research. We provide information on RAST's most prominent subject matter themes, methodologies used by RAST authors, the journals citing RAST, RAST's most highly cited papers for different periods, and affiliated institutions and countries of RAST's most prolific and cited authors. Results show that RAST has developed unique expertise in valuation and financial statement analysis, arguably becoming the market leader despite being the youngest journal among its peer group. It now publishes the highest number of articles among non-association journals. RAST continues to make inroads into Asian countries emerging as new research centers. [ABSTRACT FROM AUTHOR]

Based on the fuzzy comprehensive evaluation method, this paper constructs the safety risk evaluation model of submarine oil pipeline, takes a submarine oil pipeline as an example to evaluate the safety risk, determines the risk level of oil spill and the corresponding reasons, and puts forward the corresponding solutions, but the method is implemented on the basis of safety. The leakage and oil leakage in the submarine oil pipeline pose a very serious threat to the marine environment, which is usually long term. Timely and accurate detection of leakage and understanding of the law of controlling the spread of oil spill risk provide the necessary theoretical guidance for formulating on-site emergency strategy after pipeline leakage and reducing the damage to the environment caused by oil leakage. This paper studies two aspects: leakage detection in submarine oil pipeline and oil spill diffusion in water. In terms of detection, we use fluid dynamics as a starting point to explore the real cause of leakage. The specific operation is to establish the detection model on the basis of fluid mechanics and thermodynamics, seek effective solutions, achieve the goal of effective detection and prediction of leakage location, and finally develop the detection software. Based on the research status at home and abroad and the related concepts and theoretical basis of environmental accounting, this paper first reveals the pollution phenomenon in the production and operation process of PetroChina, so as to reflect the necessity of implementing environmental accounting. In this paper, through the study of risk assessment and accounting of submarine oil pipeline oil spill, the fuzzy comprehensive evaluation is applied to solve the problem of oil spill. [ABSTRACT FROM AUTHOR]

This paper is a reaction to 'Styles of Thought on the Continental Drift Debate' by Pablo Pellegrini, published in this journal. The author argues that rationalist accounts of the continental drift debate fail because they overlook important issues. In this discussion we distinguish various forms of rationalism. Then we present a sophisticated rationalist account of the continental drift debate and argue that it is satisfactory because it explains all the central developments in that debate. Finally, we point to a problematic tension in Pellegrini's paper and unravel an underlying ambiguity. [ABSTRACT FROM AUTHOR]

Digitalization is a powerful engine for economic growth in the world. In 2018, digitally transformed firms represented 13.5 billion US dollars of global GDP and, towards the end of 2023, they are expected to represent 53.3 billion US dollars, over half of the general nominal GDP (Statista, Nominal GDP driven by digitally transformed and other enterprises worldwide 2018–2023. https://www.statista.com/statistics/1134766/nominal-gdp-driven-by-digitally-transformed-enterprises/, 2022). The main objective of this study is to provide information (highlighting principal research topics and research agendas) from the literature on state-of-the-art digitalization within firms through a Systematic Literature Review (SLR). In all, 119 review articles on the most mature functional areas of the firm are analyzed: management, marketing, and finance and accounting, published in the WOS over the period 2018-April 2022. In this study, key relevant tendencies are identified in the most mature areas of the firm, which are the impact of digital technologies on the analysis of consumer behavior; digitalization and green innovation within organizations; and blockchain technology applied to financial services. The main contributions of this work are as follows: (1) to provide the most complete and up-to-date review of digitalization from a global perspective, summarizing the current state of knowledge within an integrated framework; (2) to reduce the complexity of digitalization by offering structure and clarity; and (3) to offer links between digitalization and established points of view in the literature on management, marketing, finance, and accounting. The novelty of this paper is centered on a joint analysis of digitalization, digital transformation, and digital technologies, taking into account the most mature functional areas of the firm. [ABSTRACT FROM AUTHOR]

Previously, we developed the extrinsic (taking into account contact resistances) short-channel MOSFET compact model for an above-threshold regime. We took into account carrier velocity saturation in high electric fields and we used a linear approximation for the threshold voltage dependence on the body bias. Furthermore, we used an improved smoothing function. One provides a monotonic decrease in the differential output conductance during the transition between the linear and saturation regimes. However, we still did not take into account the carrier mobility reduction due to the normal field under the gate. And this is exactly what we are going to accomplish in our current paper. So far, only the equation for the saturation current will be modified without taking the body effect into account. Two models for mobility reduction are examined. The first is the simplest and is used in the MOSFET Level 3 compact model. The second is more complex and expressed in exponential form. For the saturation current of an intrinsic MOSFET (without accounting for the contact resistances), we have the equation, which has the same form with and without accounting for the carrier mobility reduction. For the saturation current of an extrinsic MOSFET, we have the implicit equation for the dependence of the saturation current on extrinsic gate-to-source bias. For the first mobility reduction model, we can solve this equation with respect to the saturation current. In the case of the second considered mobility reduction model, we cannot analytically solve this equation with respect to the saturation current. In this case, to find the extrinsic saturation current, we can use numerical methods, for example, the bisection method or an iterative calculation. In addition, we suggest the simplest approximate equation for this case. [ABSTRACT FROM AUTHOR]

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative and qualitative research nourishes the enrichment of both. In their commentary, Babalola and van Gils argue that leadership research has stagnated with the use of too narrow a range of perspectives and methods and too many overlapping concepts. They propose that novel insights could be achieved by investigating the lived experience of leadership (through interviews, document analysis, archival data); by focusing on topics of concern to society; by employing different personal, philosophical, or cultural perspectives; and by turning the lens on the heroic leader (through "dark-side" and follower studies). Taking a provocative stance, Bal and Garcia-Lorenzo argue that we need radical voices in current times to enable a better understanding of the psychology underlying ethical transformations. Psychology can support business ethics by not shying away from grander ideas, going beyond the margins of "unethical behaviors harming the organization" and expanding the range of lenses used to studying behavior in context. In the arena of finance and business ethics, Guedhami, Liang, and Shailer emphasize novel data sets and innovative methods. Significantly, they stress that an understanding the intersection of finance and ethics is central to business ethics; financial equality and inclusion are persistent socio-economic and political concerns that are not always framed as ethics issues, yet relevant business policies and practices manifest ethical values. Finally, Charles Cho offers his opinion on the blurry line between the "ethical" versus "social" or "critical" aspects of accounting papers. The Journal of Business Ethics provides fertile ground for innovative, even radical, approaches to quantitative methods (see Zyphur and Pierides in J Bus Ethics 143(1):1–16, https://doi.org/10.1007/s10551-017-3549-8, 2017), as part of a broad goal of ethically reflecting on empirical research. [ABSTRACT FROM AUTHOR]

Since the beginning of the 2000s, the concept of Business Model has been explored by scholars from a broad range of business studies and particularly those in the strategic arena. In the last few years, this interest has also been echoed by accounting and management scholars, professionals, standard setters as well as organisations operating more widely in the corporate reporting field worldwide. Despite this extensive attention from academic, professional and institutional fields, it is still not entirely clear what drivers have led to this concept being espoused by such varied fields of research and action, and what implications can be derived from this. Moving from this standpoint, the paper intends to examine the processes and actors that have accompanied the Business Model in its 'journey' from the strategy field to the financial and non-financial reporting fields in order to reveal the similarities and differences that characterise the (disciplinary) attitudes towards the adoption of this concept in these three fields. Accordingly, it provides evidence on the extent to which these three disciplines have to be conceived as static or as subject to continuous change. Drawing on the sociological theory of structuration (Giddens in The constitution of society: outline of the theory of structuration. University of California Press, Berkeley, 1984) applied to disciplinary territories conceived of as social systems, we undertake an in-depth analysis of the articles published in strategy on Business Model as well as the documents released by the International Accounting Standards Board when it formulated the International Financial Reporting Standard 9 and by the International Integrated Reporting Council with respect to the preparation of the International Framework. Our findings support the view that the three arenas have reacted to the adoption of this concept differently, even though some analogies can be observed. Accordingly, the paper intends to contribute to the financial, non-financial reporting and business model literatures and practices, by highlighting the ways in which this concept has entered varied domains of research and action and the extent to which this adoption has affected the foundations and the 'functioning' (Bourdieu in Regards Sociol 17(18):5–27, 1999) of these fields. [ABSTRACT FROM AUTHOR]

In this paper, I pursue two main goals. The first is to raise three objections against Tom Roberts and Joel Krueger's recent account of loneliness (2021). The second is to sketch an alternative, receptive account. Roberts and Krueger focus on loneliness conceived of as an occurrent emotion. According to their account, loneliness involves two components: (1) a pro-attitude (e.g., a desire) towards certain social goods and (2) an awareness that such goods "are missing and out of reach, either temporarily or permanently" (p. 186). My first objection is that having a pair of pro-attitudes and cognitive states of the sort that Roberts and Krueger have in mind is neither sufficient nor necessary for an individual to experience loneliness. The second is that Roberts and Krueger's account has trouble accounting for the unpleasant phenomenology of loneliness. The third is that their account has trouble demarcating loneliness from other negative emotions that one may experience within romantic, friendship or social relationships. Next, I sketch my own account of loneliness. According to the receptive theory (Tappolet 2022) to which I adhere, emotions are receptive experiences that non-conceptually represent their intentional objects as possessing specific evaluative properties. Accordingly, I argue that loneliness consists in a receptive experience that represents the absence of certain relational goods as bad in a particular way. I draw a distinction between the intentional object and the intentional locus of loneliness, and clarify the role that some of the individual's pro-attitudes play in loneliness. I also show how a receptive account can explain the phenomenology of loneliness and demarcate it from other emotion types, and offer an account of degrees of loneliness, which distinguishes between the intensity and the centrality of episodes of loneliness. [ABSTRACT FROM AUTHOR]

The article "A justice and innovative way ahead of consumption-based emission accounting approach" (Sci China Earth Sci, 2024, 67: 2999–3010) contained errors. The corrections in an erratum do not change or affect the result or conclusion of the paper. The Figure 4 and Figure 5 in the original paper are in error. The corrected figure and figure caption are given below. [ABSTRACT FROM AUTHOR]

An introduction is presented to this special section arising from the Thematic Symposium on topics related to the ethical consequences of technology on the accounting field.

In evolutionary medicine, researchers characterize some outcomes as evolutionary mismatch. Mismatch problems arise as the result of organisms living in environments to which they are poorly adapted, typically as the result of some rapid environmental change. Depression, anxiety, obesity, myopia, insomnia, breast cancer, dental problems, and numerous other negative health outcomes have all been characterized as mismatch problems. The exact nature of evolutionary mismatch itself is unclear, however. This leads to a lack of clarity about the sorts of problems that evolutionary mismatch can actually explain. Resolving this challenge is important not only for the evolutionary health literature, but also because the notion of evolutionary mismatch involves central concepts in evolutionary biology: fitness, evolution in changing environments, and so forth. In this paper, I examine two characterizations of mismatch currently in the literature. I propose that we conceptualize mismatch as a relation between an optimal environment and an actual environment. Given an organism and its particular physiology, the optimal environment is the environment in which the organism's fitness is maximized: in other words, the optimal environment is that in which the organism's fitness is as high as it can possibly be. The actual environment is the environment in which the organism actually finds itself. To the extent that there is a discordance between the organism's actual and optimal environments, there is an evolutionary mismatch. In the paper, I show that this account of mismatch gives us the right result when other accounts fail, and provides useful targets for investigation. [ABSTRACT FROM AUTHOR]

This paper examines, from a management accounting perspective, the efficacy of the dominant 'restricted' funding structure in the international development NGO sector in terms of overall sector effectiveness, and whether it is the most appropriate means of funding NGOs. The objective is to encourage theoretical debate around the tensions highlighted between external accountability for funding and overall value-for-money delivered by individual development NGOs and the wider international development sector. From unique access to three internationally recognised major NGOs, our case studies reveal management accounting as broadly homogenous, with some nuanced distinctions both within and between the cases; but the scope of management accounting emerges as relatively limited. This is despite the NGOs utilising complex accounting software, employing qualified accounting staff, and having a large annual income. Using the broad principles of systems theory to frame our approach, this paper suggests that due to the 'restricted' nature of funding awarded to NGOs by institutional donors, accounting is dominated by external accountability reporting to the detriment of management accounting. These relatively novel data on management accounting practices at international development NGOs help illustrate how, potentially, NGOs are missing opportunities to utilise, or even improve, value-for-money in terms of how various program themes, geographic areas or time periods are delivering better or worse discernible impact for the money spent. [ABSTRACT FROM AUTHOR]

In this paper, we establish some generalizations of the upper bound estimates for the modulus of the derivative of a polynomial on the unit disk while accounting for the positioning of the zeros and extremal coefficients of the underlying polynomial. We shall also extend the obtained results to the polar derivative of a polynomial. The estimates obtained sharpen as well as generalize some recently proved Erdös–Lax type inequalities. [ABSTRACT FROM AUTHOR]

This paper explores financial control in new product development (NPD) project managers' work. To supplement previous literature on controlling innovation activities, the paper focuses on NPD project managers' versatile role of being under control (about meeting NPD project objectives), in control (about actually fulfilling those objectives by mobilizing the project team), and in a central role in further developing the NPD project management practice. This paper is an exploratory interview study based on in-depth interviews with eight NPD project managers in seven organizations. NPD project managers' viewpoints need to be acknowledged, as they have a significant influence on NPD project performance; the support of financial control should be designed and utilized accordingly. Examining a versatile managerial role, such as that of an NPD project manager, potentially unveils fundamental questions in management control practices, e.g., how could financial control better support innovation activities. In this paper, we contribute to management control research by (1) highlighting the role of financial control in supporting NPD project managers' work both in project model execution and wider reflections on the business impacts; (2) identifying the extended list of units of analysis of financial control needed to ensure that NPD objectives are met; and (3) showing that project managers desire a more active role from financial control in NPD project management. If more comprehensive accounting information was provided and used for project management purposes, this would imply new tasks to NPD project managers, controllers, and other parties involved in NPD projects-possibly shifting focus towards more comprehensive, long-term business impacts. Finally, based on our exploratory results, we provide six propositions to inspire future management control studies. [ABSTRACT FROM AUTHOR]

The Drift-Diffusion Model (DDM) is widely accepted for two-alternative forced-choice decision paradigms thanks to its simple formalism and close fit to behavioral and neurophysiological data. However, this formalism presents strong limitations in capturing inter-trial dynamics at the single-trial level and endogenous influences. We propose a novel model, the non-linear Drift-Diffusion Model (nl-DDM), that addresses these issues by allowing the existence of several trajectories to the decision boundary. We show that the non-linear model performs better than the drift-diffusion model for an equivalent complexity. To give better intuition on the meaning of nl-DDM parameters, we compare the DDM and the nl-DDM through correlation analysis. This paper provides evidence of the functioning of our model as an extension of the DDM. Moreover, we show that the nl-DDM captures time effects better than the DDM. Our model paves the way toward more accurately analyzing across-trial variability for perceptual decisions and accounts for peri-stimulus influences. [ABSTRACT FROM AUTHOR]

This paper studies whether banking practices affect borrowing firms' financial reporting quality. Specifically, I examine the effect of bank cross-selling activities (i.e., a bank's joint provisions of lending and underwriting services to the same firm) on borrowers' financial reporting quality for debt contracting purposes. Compared to issuing stand-alone loans, cross-selling increases a bank's risk exposure to the firm and therefore gives the bank more motivation to monitor the borrower's financial condition (incentive effect). In addition, cross-selling enables information sharing between the underwriting and lending divisions and allows the bank to have a closer understanding of the borrower's underlying economics, which disciplines the borrower's ability to withhold bad news (information effect). Consistent with these arguments, I expect and find that cross-selling is associated with an improvement in the debt contracting value (DCV) of accounting information at borrowing firms. I also provide evidence in support of the incentive effect and the information effect. [ABSTRACT FROM AUTHOR]

An introduction is presented to a section on accounting professionalism drawn from a May 2015 symposium at the University of Waterloo Centre for Accounting Ethics in Toronto, Ontario, noting the influence of commercialism on professional accountants.

We examine the extent to which management discretion affects the reserve for unrecognized tax benefits. We analyze the financial statement disclosures of 19 paper companies that received a total of $6.4 billion in refundable excise taxes during 2009. All of these companies included the refunds in financial income, but 14 excluded all or part of the refunds from taxable income. Despite the magnitude and unprecedented nature of the exclusion, we find that only five of the excluding firms accrued a full reserve for an uncertain tax position, three firms accrued a partial reserve, and six firms did not accrue any reserve. This variation suggests managers enjoy wide latitude in applying the more likely than not standard for determining additions to the reserve. Our findings suggest that financial statement users should exercise caution when comparing tax reserves across companies. In addition, we find some evidence that income-increasing tax accrual decisions are related to characteristics generally associated with weak corporate governance. [ABSTRACT FROM AUTHOR]

E-commerce has broken through the pattern and boundary of traditional commodity exchange, so that there is no need for face-to-face transactions between merchants and consumers. This has impacted the traditional accounting industry, which broke the environmental setting of traditional accounting industry. This requires the extension and expansion of the economic environment of the new accounting industry, which has led to the computerization of accounting and the network of further upgrades. Accounting computerization and networking have greatly improved the speed and accuracy of accounting information processing, and at the same time made the classification of accounting duties more clear. However, accounting computerization and higher-level networking have in turn affected the development of e-commerce. Due to the rapid development of e-commerce, the corresponding internal auditing schemes of traditional enterprises have been unable to meet accounting and computerization. The impact of this will constrain the further development of e-commerce. Accounting computerization and networking the internal audit of e-commerce is mainly reflected in clues, internal control, and content and environment issues. This paper analyses the impact of accounting computerization and networking on the internal auditing of e-commerce, and finally analyse the auditing setup and experience based on a company H in the accounting information system, and explore the accounting calculation. In the context of globalization and networking, the strategy of how to deal with the trial and control part of e-commerce. [ABSTRACT FROM AUTHOR]

This article focuses on the paper "The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers," by William H. Beaver and Maureen F. McNichols. The exercise of managerial discretion in financial reporting is a fundamental issue in accounting. Beaver and McNichols provide evidence that loss reserves for property casualty insurers do not behave in a manner consistent with the null hypothesis of no managerial discretion. Just as importantly, this paper suggests a series of additional issues to be explored in future research.

This article focuses on the paper "Earnings Management and the Revelation Principle," by Anil Arya, Jonathan Glover and Shyam Sunder. This paper contributes to the earnings management literature along two dimensions. First, it classifies existing explanations for earnings manipulation, based on the assumption of the revelation principle that is violated. Second, it introduces a model where allowing a manager to manipulate earnings serves as a commitment device. In this research, it is shown that both the owners and the manager can benefit from earnings management.

Currently, deep learning methods have been widely applied and thus promoted the development of different fields. In the financial accounting field, the rapid increase in the number of financial tickets dramatically increases labor costs; hence, using a deep learning method to relieve the pressure on accounting is necessary. At present, a few works have applied deep learning methods to financial ticket recognition. However, first, their approaches only cover a few types of tickets. In addition, the precision and speed of their recognition models cannot meet the requirements of practical financial accounting systems. Moreover, none of the methods provides a detailed analysis of both the types and content of tickets. Therefore, this paper first analyzes the different features of 482 kinds of financial tickets, divides all kinds of financial tickets into three categories, and proposes different recognition patterns for each category. These recognition patterns can meet almost all types of financial ticket recognition needs. Second, regarding the fixed format types of financial tickets (accounting for 68.27% of the total types of tickets), we propose a simple yet efficient network named the Financial Ticket Faster Detection network (FTFDNet) based on a Faster R-CNN. Furthermore, according to the characteristics of the financial ticket text, in order to obtain higher recognition accuracy, the loss function, Region Proposal Network (RPN), and Non-Maximum Suppression (NMS) are improved to make FTFDNet focus more on text. Finally, we perform a comparison with the best ticket recognition model from the ICDAR2019 invoice competition. The experimental results prove the effectiveness of these improvements. The accuracy of this method reaches 97.4% and the recognition speed increases by 50%. [ABSTRACT FROM AUTHOR]

Under-coverage and nonresponse problems are jointly present in most socio-economic surveys. The purpose of this paper is to propose an estimation strategy that accounts for both problems by performing a two-step calibration. The first calibration exploits a set of auxiliary variables only available for the units in the sampled population to account for nonresponse. The second calibration exploits a different set of auxiliary variables available for the whole population, to account for under-coverage. The two calibrations are then unified in a double-calibration estimator. Mean and variance of the estimator are derived up to the first order of approximation. Conditions ensuring approximate unbiasedness are derived and discussed. The strategy is empirically checked by a simulation study performed on a set of artificial populations. A case study is derived from the European Union Statistics on Income and Living Conditions survey data. The strategy proposed is flexible and suitable in most situations in which both under-coverage and nonresponse are present. [ABSTRACT FROM AUTHOR]

Carona (2008) investigates the roles of nonfinancial performance indicators and long-term commitments in an incentive contracting setting. The paper develops a multiperiod agency model in which nonfinancial performance indicators are shown to be valuable in providing the agent with desirable incentives. The relative importance of nonfinancial measures depends on the level of commitment that the principal and the agent can sustain. While long-term contracts are more efficient than short-term contracts, the analysis shows that a sequence of overlapping medium-term contracts can be as efficient as long-term contracts. In this discussion, I provide a brief review of the related streams of literature and discuss the paper’s contributions to them. The discussion also illustrates the intuition behind the paper’s main findings through a simple example and raises questions for future research. [ABSTRACT FROM AUTHOR]

This paper discusses Monahan’s empirical study of how conservative accounting of R&D affects the relations (i) between earnings and stock return; (ii) between estimates of value using the residual income valuation model and equity market value. My discussion focuses on the underlying mechanism of why growth matters and how the growth rate should be measured. In particular, I argue that different aspects of growth (e.g., short-term growth versus long-term growth) matter under different circumstances, depending on the intended use of accounting data. Failure to adjust for these differences affects the effectiveness of the empirical tests. The discussion also considers the impacts of potential noise in the R&D capitalization procedure and the presence of other intangible assets. [ABSTRACT FROM AUTHOR]

In order to effectively promoting green consumption, this paper constructs a theoretical model from the perspective of double-entry mental accounting to study the impact of perceived value and consumption sensitivity on green consumption intention. Conducting a large-scale empirical study, we analyzed the influence of perceived value on green consumption intention, tested the mediating effect of double-entry mental accounting, and explored the moderating effect of consumption sensitivity on perceived value and green consumption intention. The results indicate that perceived benefits are significantly positively correlated with green consumption intention, and perceived sacrifices are significantly negatively correlated with green consumption intention. In addition, perceived benefits have a greater impact on green consumption intention than perceived sacrifices. Double-entry mental accounting plays a significant mediating role on the path from perceived value to green consumption intention. Compared with the mediating effect of the coefficient of pleasure attenuation and the coefficient of pain buffering, the mediating effect of coefficient of pleasure attenuation is stronger and the mediating path is more important. This study concludes that individuals with lower consumption sensitivity are more willing to buy green products. When consumption sensitivity is lower, the negative correlation between perceived sacrifices and green consumption intention is stronger. Finally, corresponding policies are proposed based on the results of this study. [ABSTRACT FROM AUTHOR]

The rapid development of information technology and the tremendous changes of management ideas and management methods promote the continuous updating of management financial accounting system. The advantages of accounting information system are based on abundant data sources, timely business processing and fast transmission and reflection of all-round faithfulness. Based on the influence of information technology, this paper studies the related theories of process optimization and profit calculation module of financial accounting information system reconstruction by particle swarm optimization algorithm. The various data interfaces are gradually unified to better realize the sharing of information. The research shows that the particle swarm algorithm is used to compare the core functions of accounting information system (such as accounting, certificate filling, voucher review, voucher query, detailed ledger, general ledger, end-of-year carry-over, financial analysis, etc.). Calculation. Research shows that reorganizing accounting business processes can greatly improve the usefulness of accounting information decision-making, thereby enhancing the competitiveness of enterprises. [ABSTRACT FROM AUTHOR]

As an XML-based extensible business reporting language, XBRL gradually emerges in accounting transaction. Research on accounting information processing model based on XBRL has important innovation significance. This paper proposed a data mining model based on the XML hierarchical structure, which stores XBRL in X-Hive database. Data mining analysis is implemented through association rule methods. DC-Aprior data mining method based on XBRL is proposed combined with Aprior algorithm and XQuery thought of association rules. Finally, the feasibility and effectiveness of this method are further verified through experiments. [ABSTRACT FROM AUTHOR]

This paper aims at unveiling the roots of integration-induced trade effects for MERCOSUR. For this purpose, its methodology combines previous dummy-variables- and continuous variable approaches to identifying trade creation and trade diversion effects in a gravity model framework. Applying a straightforward accounting exercise to the integration-induced trade effects which are found for MERCOSUR en bloc, two results are central: Firstly, with sectoral exceptions, I generally identify pure trade creating effects on the import side but also find trade diversion with associate countries when refining extra-bloc country status. Secondly, while extra-bloc import growth seems to be driven predominantly by non-tariff determinants, trade creation in pooled commodity imports for the largest fraction stems from differences in the tariff treatment between trading partners. [ABSTRACT FROM AUTHOR]

The use of simulation methods is not very common in accounting research, even though several authors have pointed to the advantages these methods offer in addressing accounting research questions. In this position paper, I discuss the difficulties encountered when applying simulation methods in accounting research. These roadblocks are the problem of seeing the forest for the trees, the difficulty in designing the model and assessing which variables to include, issues with calibrating simulation models with relevant parameter values to guarantee external validity, and the unfamiliarity of the accounting readership with simulation methods. For each of these obstacles, I give some practical advice on how to overcome them from my experience as an author as well as a reviewer. [ABSTRACT FROM AUTHOR]

In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics course offered in higher education (see Footnotes 1 and 6). The willingness of an instructor to use active learning in an accounting ethics course may be influenced at least in part by that instructor's assessment of the advantages and challenges of using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting ethics course and to instructors who are preparing to teach their initial accounting ethics course. [ABSTRACT FROM AUTHOR]

The article reflects on the paper "On the Relation between Predictable Market Returns and Predictable Analyst Forecast Errors" by John Hughes, Jing Liu, and Wei Su, awarded the best paper at a conference entitled, "Uses of Accounting Data for Firm Valuation and Performance Measurement." It suggests the article to be influential and widely cited, offering knowlege on major financial accounting issues. It discusses the relative reliability of renowned return anomalies.

This paper investigates the relationship between wealth inequality and financial crises. While substantiation of a role for income inequality remains ambiguous in the literature, evidence is presented suggesting a positive relationship between the interaction of wealth inequality with aggregate wealth on systemic financial crises. The evidence is based on panel data for nine countries, some of which expand into the last century, and a linear probability model estimated with country and year fixed effects. The relationship is consistent when accounting for overall financial sector size, credit growth, the money supply, current account, asset bubbles, and robust to estimation method. No significant role is found for income inequality. Predicted probabilities of financial crisis closely track the incidence of financial crises over the last century, remarkably so when compared against a leading benchmark model. It is argued that the empirical relationship between wealth inequality, aggregate wealth and financial crises reveals an important role for the distribution of accumulated assets in the macro-financial stability of rich countries. The distribution of stocks may capture structural vulnerabilities that the distribution of flows cannot expose, and hence more unequal countries in wealth face greater financial instability. An economic network hypothesis is proposed for interpreting the empirical results. [ABSTRACT FROM AUTHOR]

As argumentation is an activity at the heart of mathematics, (not only) German school curricula request students to construct mathematical arguments, which get evaluated by teachers. However, it remains unclear which criteria teachers use to decide on a specific grade in a summative assessment setting. In this paper, we draw on two sources for these criteria: First, we present theoretically derived dimensions along which arguments can be assessed. Second, a qualitative interview study with 16 teachers from German secondary schools provides insights in their criteria developed in practice. Based on the detailed presentation of the case of one teacher, the paper then illustrates how criteria developed in practice take a variety of different aspects into account and also correspond with the theoretically identified dimensions. The findings are discussed in terms of implications for the teaching and learning about mathematical argumentation in school and university: An emphasis on more pedagogical criteria in high school offers one explanation to the perceived gap between school and university level mathematics. [ABSTRACT FROM AUTHOR]

This paper investigates differences in value relevance of predictive stock return models depending on which firm size proxy (or proxies) is used, these being market value (MV), total book assets (TBA) and market value of total book assets (MVTA). Over the 27 year period of 1989–2015, MV provides higher value relevance in predicting future returns, while TBA provides higher value relevance when limited to large firms. Moreover, results reveal incremental explanatory power of approximately 27% when TBA are added to a one-year-ahead returns model already containing MV. The increase is 60% when examining only the last 10 years of the sample period. The findings of this study will help future accounting and finance research that uses predictive return models and potentially allow investors to make better resource allocation decisions leading to higher risk adjusted returns. In addition, the findings related to TBA will add to the debate on whether standard setters should place more emphasis on the valuation of assets and liabilities relative to earnings. [ABSTRACT FROM AUTHOR]

Many philosophers contend that selfhood involves a uniquely first-personal experiential dimension, which precedes any form of socially dependent selfhood. In this paper, I do not wish to deny the notion of such a "minimal" experiential dimension as encapsulating the very givenness of experience as for a certain subject, such that experiences are accessible to this subject in a way that they are not for others. However, I do wish to deny any temptation to view minimal experiential selfhood as ontogenetically more primitive than socially constituted selfhood. That is, the 'thinnest' construal of minimal experiential selfhood fails to properly account for characteristics that are essential to human selfhood; namely, the intimate, embodied interactions that unfold at the incipient moments of human life. I argue that taking the ontogenesis of embodied human existence seriously involves accepting the de facto equiprimordiality of minimal experientialiasm with a 'minimal' form of relational selfhood, i.e. the co-constitution of experience through engagements with others. [ABSTRACT FROM AUTHOR]