Dean Neu

This study examines the role of ‘accounting artifacts’ in the reformation of a country’s healthcare system. Focusing on a single hospital and four decades of policy reform in the African nation of Ghana, and starting from Pierre Bourdieu’s Logic of Practice, the study shows how different forms, constructions, and classifications of accounting information—or accounting artifacts—shape policy regimes and facilitate particular patterns of activity and interaction. The study demonstrates how these regimes and patterns, in conjunction with the embedded social memory or habitus of individual actors, in turn lead to the construction and use of new artifacts. Finally, the study highlights how hospital staff and patients use various tactics to work with and around these artifacts, resulting in at times unintended consequences and the need to pursue new policy directions. In so doing, the study furthers our understanding of why policy-reform processes in the field of healthcare are so often sequential, if not perpetual, in nature.

This study examines the ‘letters to the editor’ section of the practitioner accounting journal and its role in the process of accounting professionalization. Data for the study are derived from the AICPA periodical Journal of Accountancy. The theoretical framing for the study draws on the linguistic theory of Mikhail Bakhtin. The study’s analysis relies on latent Dirichlet allocation (LDA) topic modeling. The study finds that the letters forum helps to construct a believable and useful image of the professional accountant. The forum also provides a means for practicing accountants to intervene in, impact, and, at times, challenge the activities of the field’s authorities. Besides contributing to our understanding of accounting professionalization and the field’s competing institutional logics—professional, commercial, and bureaucratic—the study offers a methodological contribution, building on a first wave of topic-modeling research and demonstrating the usefulness of a theoretically-informed, but not theoretically-determined, approach to the study of textual accounting materials.

The ICIJ’s release of the Panama Papers in 2016 opened up a wealth of previously private financial information on the tax avoidance, tax evasion, and wealth concealment activities of politicians, government officials, and their allies. Drawing upon prior accountability and ethics focused research, we utilize a dataset of almost 28 M tweets sent between 2016 and early 2020 to consider the microdetails and overall trajectory of this particular social accountability conversation. The study shows how the publication of previously private financial information triggered a Twitter-based social accountability conversation. It also illustrates how social accountability utterances are intra-textually constructed by the inclusion of social characters, the personal pronoun ‘we,’ and the use of deontic responsibility verbs. Finally, the study highlights how the tweets from this group of participants changed over the longer-term but continued to focus on social accountability topics. The provided analysis contributes to our understanding of social accountability, including how the release of previously private accounting-based financial information can trigger a grassroots social accountability conversation.

This commentary is a response to a recent article by Gómez-Villegas and Larrinaga: an article that uses some of our previously published research to argue that the [further] opening of the Latin American critical accounting research communities will lead to a renewed colonization of local knowledges. Our commentary concurs that there is a very real risk that academic publishing processes will exacerbate the colonization of academic knowledge production in the South. At the same time, we suggest that Gómez-Villegas and Larrinaga’s focus on the research activities of individual scholars is misplaced since it is the commercial activities of large, academic publishers that are driving these colonization processes. Furthermore, we propose that the authors’ analysis perpetuates a Ladino version of internal colonialism where indigenous peoples and other marginalized communities are simultaneously erased yet represented as ignorant and unable to think. We conclude by affirming Rigoberta Menchú’s statement that the only way to confront injustice and advocate for positive social change is to work collectively and to fight against all forms of neocolonial practices.

This study examines how El Salvadoran street gangs make assets fragile and, hence, amenable to extortion in the territories that they control. Starting from prior Foucauldian inspired accounting research and the literature on stationary bandits, we propose that social actors and their assets are simultaneously enmeshed in relations of government and relations of sovereign power. Using longer-term participant observation data as well as interviews and archival data from El Salvador, the study shows how people and assets are placed into sovereign power relationships, thereby helping to make assets (and people) fragile and thus facilitate extortion. The study also suggests that it is the Salvadoran state, through its taxation practices and its failure to nurture marginal territories, that creates the conditions of possibility for the extortion business.

This study examines the tone of editorials published in the Journal of Accountancy. Drawing upon prior historical accounting and linguistic-anthropological research, the study proposes that editorials in practitioner journals like the Journal of Accountancy communicate an expressive tone to internal audiences. This tone from the top is important because it communicates a professional worldview to a geographically dispersed and somewhat heterogeneous readership. The study utilises computerised methods to identify the tone expressed about key topics in 46,189 sentence-level editorial utterances published in the Journal between 1916 and 1973. The analysis illustrates that topics involving external social actors, institutions and events were more likely to use a negative tone compared to the topics speaking about internal aspects of the profession. The study contributes to our understanding of professional accounting narratives by enumerating the topics that Journal of Accountancy editorials speak about, by illustrating how sentence tone varies depending on the sentence topic and by documenting how the prevalence of certain topics changes over time.

This study examines how the American Institute of Certified Professional Accountants (AICPA) uses character and concept words to communicate normative narratives to different internal audiences. Our analysis of 552 editorials published in the AICPA’s Journal of Accountancy during the 1916–1973 period illustrates how the AICPA communicated similar yet different normative narratives to firm partners and students. During this time period, the centrality of ethically infused words such as ethics, conduct, and independence not only varied across different time periods but also across different target audiences. The findings draw attention to the importance of considering the audiences for ethical narratives as well as the ways that the intra-textual positioning of concepts and characters allow organizations to speak to slightly different audiences within the same communication medium.

Social media is changing social accountability practices. The release of the Panama Papers on April 3, 2016 by the International Consortium of Investigative Journalists (ICIJ) unleashed a tsunami of over 5 million tweets decrying corrupt politicians and tax-avoiding business elites, calling for policy change from governments, and demanding accountability from corporate and private tax avoiders. The current study uses 297,000+ original English-language geo-codable tweets with the hashtags #PanamaGate, #PanamaPapers, or #PanamaLeaks to examine the trajectory of Twitter-based social accountability conversations and the potential for the emergence of a longer-term social accountability user network. We propose that it is the combination of financial inscriptions and evaluative ethical utterances that incite and sustain social accountability conversations and social accountability networks. Financial inscriptions simultaneously remind audiences of both the information event that fomented the initial public reaction and the monetary magnitude of the event. Value-based ethical messaging, in turn, enunciates an ethical stance that simultaneously evaluates existing practices and emphasizes the need for accountability. It is the combining of these two types of messaging that helps to construct and sustain a normative narrative about social accountability. The results illustrate how the repetition and re-working of these two forms of messaging facilitated the construction of a normative narrative that coalesced into a social accountability network which persisted beyond the initial Panama Paper information event and which was re-activated in 2017 when the ICIJ published the Paradise Papers.

This study examines the 3.5 m+ English-language original tweets that occurred during the 2011 Occupy Wall Street protests. Starting from previous research, we analyze how character terms such as “the banker,” “politician,” “the teaparty,” “GOP,” and “the corporation,” as well as concept terms such as “ethics,” “fairness,” “morals,” “justice,” and “democracy” were used by individual participants to respond to the Occupy Wall Street events. These character and concept terms not only allowed individuals to take an ethical stance but also accumulated into a citizen’s narrative about social accountability. The analysis illustrates how the centrality of the different concepts and characters in the conversation changed over time as well as how the concepts ethics, morals, fairness, justice, and democracy participated within the conversation, helping to amplify the ethical attributes of different characters. These findings contribute to our understanding of how demands for social accountability are articulated and change over time.

The current study examines the micro-linguistic details of Twitter responses to the whistleblower-initiated publication of the Panama Papers. The leaked documents contained the micro-details of tax avoidance, tax evasion, and wealth accumulation schemes used by business elites, politicians, and government bureaucrats. The public release of the documents on April 4, 2016 resulted in a groundswell of Twitter and other social media activity throughout the world, including 161,036 Spanish- language tweets in the subsequent 5-month period. The findings illustrate that the responses were polyvocal, consisting a collection of overlapping speech genres with varied thematic topics and linguistic styles, as well as differing degrees of calls for action and varying amounts of illocutionary force. The analysis also illustrates that, while the illocutionary force of tweets is somewhat associated with the adoption of a prosaic and vernacular ethical stance as well as with demands for action, these types of voicing behaviors were not present in the majority of the tweets. These results suggest that, while social media platforms are a popular site for collective forms of voicing activities, it is less certain that these collective stakeholder voices necessarily result in forceful accountability demands that spill out of the communication medium and thus serve as an impulse for positive social change.

This study analyzes how accounting participates in the business of extortion. Using a combination of archival, interview and participant observation data, we consider the extortion activities of two criminal organizationsdthe Mara Salvatrucha and Barrio 18dthat operate in the Northern Triangle countries of El Salvador, Guatemala and Honduras. Starting from the assumption that the repetitive extortion activities of street gangs require organizational devices that coordinate activities and facilitate decisionmaking, we examine how street gangs use accounting. We also analyze how business targets react to receiving extortion demands. The analysis illustrates that both street gangsters and their extortion targets have a pre-existing existential relationship to accounting that influences how street gangsters use accounting as well as how business targets respond.

The potential of social media to disseminate, aggregate, channel and democratize social accountability processes has encouraged a variety of organizations to actively promote and champion such initiatives. These initiatives typically envision a three step social accountability process where, for example, the publication of previously-private financial information about the inappropriate wealth accumulation activities of politicians and their business allies (step #1), combined with social media dissemination and discussion of these activities (step #2), can result in an accountability conversation that spills out of the medium and that sometimes results in positive social change (step #3). The current study examines Twitter reactions to the International Consortium of Investigative Journalist’s (ICIJ) publication of the Panama Papers. The analysis illustrates that there was a Twitter reaction: furthermore, that there were different styles of response and that certain styles were more likely to elicit an audience reaction, especially if the tweeter was a journalist or organization. While the provided analysis focuses on step #2 within the social accountability process, the results imply that publicly-interested accounting academics qua activists can facilitate social accountability by helping to make previously-private financial information public and by cultivating sympathetic individuals within the traditional media as well as within organizations that are active on social media.

This paper examines fair trade through a variety of ethical lenses as a means of determining whether or not it is, indeed, fair. The specific lenses employed are utilitarianism, justice, rights, virtue, and care. The context examined is coffee production and the analysis is based on twenty-three interviews conducted with fair trade coffee producers and other associated actors in the country of Guatemala. The paper highlights how each of these lenses draws attention to the unique moral dimensions of fair trade, and demonstrates how a pluralist view enables a better grasp of the complexity of the ethics surrounding fair trade than is provided by any one, singular framing. Implications of the analysis are provided for business educators, practitioners, and students of fair trade.

This paper examines the role of internal controls and monitoring practices in corrupt contexts and how these controls and practices shape the ethics and moral behaviors of organizational actors. Specifically focusing on corruption in government procurement and drawing on the insights of Michel Foucault and Gilles Deleuze, the paper proposes that effective anti-corruption practices depend upon an understanding and analysis of the practices and politics of visibility, and that effective ‘luminous arrangements’ have the potential to discourage corrupt practices and influence ethics within organizations. While such arrangements do not necessarily prevent corrupt practices, they do encourage certain actions and reactions among organizational actors, suggesting that organizational actors are at one and the same time free and autonomous, yet subject to and constructed by anti-corruption practices. These practices are thus both disciplinary and productive, affecting individuals in specific ways, while also benefitting the organizations for whom they work.

This essay examines the critical accounting field’s current reliance on qualitative methods, asking whether these methods are necessarily better than quantitative methods. The notion of praxis and the purpose of critical research are discussed and the pros and cons of quantitative methods in relation to this notion and purpose are considered. The taxonomy of critical accounting and its ontological and epistemological assumptions are reviewed in order to problematize the field’s doxa, or taken-for-granted understanding of how critical research ought to be conducted. Examples are provided of two theoretical perspectives that rely on quantitative and mixed methods (critical realism and Bourdieu’s praxeology), and a number of research questions that are conducive to the use of quantitative and mixed methods are identified.

This article examines the business of water privatization and the ethics implied in the transformation of the water services sector in developing countries. Drawing on data derived from field visits and semi‐structured interviews held with members of government, nongovernmental organizations, and other stakeholders in one country undergoing transformation in this sector, Ghana, the article considers the ethical perspectives of the various involved stakeholders. The analysis draws on three perspectives—Gilligan’s ethic of care, Rawls’ principles of justice, and virtue ethics—which together highlight the economic, class, and gender‐based dimensions of the privatization debate. Finding that endemic mistrust characterizes this debate, the article considers what is needed to re‐instill trust among stakeholders. Specific implications are provided for business leaders and government policymakers.

This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government’s Sponsorship Program (1994–2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the ‘skillful use’ of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks.

This paper examines some of the ideological, political and moral challenges that face internal auditors in their fight against fraud and corruption. Specifically, the paper considers how these three factors influence the definitions of fraud and corruption and the perceived purpose of internal auditing. The paper also examines two high-profile cases of fraud and corruption – the Canadian sponsorship scandal and the WorldCom collapse – as a means of showing how these factors can undermine the auditor’s independence, integrity and professional judgment. These two cases further highlight the phenomenon of “whistleblowing,” and how a whistleblower’s “faith in the system” can lead that person to become a victim of injustice and alienation, or “tragic hero.” Finally, the paper considers how to best deal with this situation, and briefly looks at the educational resources that the profession has made available to deal with these various challenges.