Publications Database
Welcome to the new Schulich Peer-Reviewed Publication Database!
The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:
- Faculty Member’s Name;
- Area of Expertise;
- Whether the Publication is Open-Access (free for public download);
- Journal Name; and
- Date Range.
At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.
If you have any questions or input, please don’t hesitate to get in touch.
Search Results
Babalola, M.T, Bal, M., Cho, C.H., Garcia-Lorenzo, L., Guedhami, O., Liang, H., Shailer, G. and van Gils, S. (Forthcoming). "Bringing Excitement to Empirical Business Ethics Research: Thoughts on the Future of Business Ethics", Journal of Business Ethics, 180, 903–916.
Keywords
Abstract
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.Karajovic, Maria, Henry M. Kim, and Marek Laskowski (2019). "Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry", Australian Accounting Review, 29(2), 319-330.
Abstract
This paper aims to propound a thorough and circumspect analysis of the implications of blockchain technology in the accounting profession and its broader industry. The analysis begins with a summary of early developments by first movers and how they are harnessing blockchain technology to improve business practices. Concomitantly, the paper will go on to discuss how this technology will streamline accounting processes, specifically as the technology approaches critical mass. Finally, a discussion of its long-term implications will follow through a more philosophical and conceptual dialogue. Throughout the paper, criticisms will be raised to address concerns regarding blockchain's widespread use.Graham, C. and Grisard, C. (2019). "Rich Man, Poor Man, Beggar Man, Thief: Accounting and the Stigma of Poverty", Critical Perspectives on Accounting, 59, 32-51.
Abstract
In this paper, we examine the roles of accounting in two institutions dealing with poverty in Toronto during the 1920s. We draw on Georg Simmel’s influential insights on poverty to explore how accounting for poverty alleviation programs helps structure the relationship between rich and poor in society. We argue that accounting serves to bridge the social distance between rich and poor while insulating the rich from the stigma of the poor. This enables the rich to benefit from their efforts to assist the poor, ensuring the legitimation of wealth and the continued existence of poverty. Our analysis of these two historical institutions helps us comprehend some of the roles of accounting in poverty alleviation today.Annisette, M., Anslem, T. and Vesty, G. (2017). "Accounting Values, Controversies and Compromises in Tests of Worth", Research in the Sociology of Organizations, 52, 209-239.
Abstract
This article will consider the various ways in which accounting can be conceptualized within Boltanski and Thévenot’s economies of worth theoretic. Drawing on two case illustrations, a not-for-profit welfare agency and a government-owned water utility, we follow the unfolding of disputes and the variety of outcomes in which accounting is implicated. We illustrate the role of accounting in justificatory actions and the ways in which it “holds things together” in compromise arrangements. We also illustrate the situations which challenge the “test” of worth and the innovative accounting responses that either facilitate coordination and agreement or become controversial and be the object of organizational and institutional dispute.Crane, A., Graham, C. and Himick, D. (2015). "Financializing Stakeholder Claims", Journal of Management Studies, 52(7), 878–906.
Abstract
This paper examines the role of accounting in assigning financial values to stakeholder claims. Stakeholder theorists have called for metrics managers can use to coordinate stakeholder claims. We argue that accounting already serves as the dominant example of such a tool, and that its role in measuring and representing stakeholder claims, and how those representations are used by stakeholders and managers, is not well understood. We suggest that accounting financializes stakeholder claims along three inductivelydeveloped dimensions, namely time, security, and priority. We analyse the case of pension accounting at General Electric to theorize concerning how these dimensions shape stakeholder claims and are used by stakeholders and managers to trade-off claims, demarcate claimants into groups, and reconstruct claims during negotiations.Bai, G., Hsu, S. and Krishnan, R. (2014). "Accounting Performance and Capacity Investment Decisions: Evidence from California Hospitals", Decision Sciences, 45(2), 309-339.
Abstract
Capacity decisions involve trade‐offs between the cost of capacity and the opportunity costs of lost sales. Accounting researchers posit that accounting performance provides sufficient information about these trade‐offs and thus can be used to formulate simple rules to assist capacity decisions. Empirical research has not examined the role of accounting information in capacity investment decisions at the department level in a multiproduct firm in the presence of social costs. Empirical analyses using department‐level data from California hospitals for the period 1998–2005 show that hospitals are more likely to make capacity investments in departments with high accounting performance. However, in the presence of demand variability, the association between accounting performance and capacity investment is attenuated because of the resulting increase in noise in accounting performance measures. Thus, the weight on accounting performance as a decision tool for capital investments reduces when there is demand variability. Another factor that reduces the weight on accounting performance is capacity utilization. Higher capacity utilization can lead to turning away or rerouting of patients to other hospitals and negatively impacts reputation and quality of care, which increases the hospital's social costs. Hence, hospitals do not require high accounting performance before investing in a department with high capacity utilization. This empirical evidence of the role of accounting performance in capacity investment decisions fills a gap in the capacity investment literature and furthers our understanding of the interactions between accounting performance and the operational determinants of firms’ capacity investment behavior.Graham, C. (2013). "Teaching Accounting as a Language", Critical Perspectives on Accounting, 24, 120-126.
Abstract
This paper explores how a literary turn in accounting education can provide students with the tools to comprehend financial accounting statements. It argues that a key implication of the literary turn in accounting research is that we must, in our classrooms, take seriously the idea of accounting as a language. By exploring what distinguishes accounting from other languages, not only in its grammar and structure but also in the conditions of production of accounting texts, a literary perspective on accounting can empower students to take a critical perspective on accounting, instead of being passive consumers of accounting signs.Graham, C. (2012). "The Subject of Retirement", Foucault Studies, No. 13 (May), 25-39.