Seeking Audit Quality DOI Creative Commons
Wendy Groot

Опубликована: Дек. 15, 2024

The audit profession operates within a complex institutional framework, balancing the competing demands of professionalism and commercialism. In Netherlands, this balance has been further challenged by significant social, political, regulatory scrutiny over past decade, prompted high-profile incidents raising concerns about quality services. This dissertation investigates how Dutch firm responds to such pressures, focusing on everyday practices its employees. Through qualitative research methods, including ethnography, interviews, case study, examines three key areas: implementation root cause analysis (RCA) practice, construction findings during an inspection process, dynamics organizational change in daily operations. first study draws ethnographic data from eight-month explore RCA team navigates challenges introducing firm. is designed identify underlying causes adverse events, as findings, promote learning. However, faced resistance both leadership practitioners. They engaged extensive legitimacy work adapt practice context, where errors are often viewed unacceptable rather than opportunities for presents process model revealing was internally legitimized adapted, highlighting complexity embedding tools environment. challenge assumption that auditors respond only symbolically external pressures. second investigate good-enough constructed oversight body-audit interactions. engagement subjected internal reviews with differing outcomes, explores professional ambiguity shapes determination audit. stems various understandings audit, varying interpretations standards, perspectives creates discursive space. interactions shaped auditors’ collective memory stringent oversight. notion clear-cut determinations rejects passive actors little agency. third approaches employing social-symbolic work—activities shape meaning objects like performance indicators or structures. reveals continuous driven who take role agents. These agents strive make initiatives auditable, is, making them measurable actionable, aligned firm’s practice. Change manifests form new objects. argues it initially unclear which materialize signaling willingness crucial firm's effort embrace progress.

Язык: Английский

AI in management control: Emergent forms, practices, and infrastructures DOI Creative Commons
Andreas Sundström

Critical Perspectives on Accounting, Год журнала: 2024, Номер 99, С. 102701 - 102701

Опубликована: Янв. 5, 2024

This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in context management control. The key concern is epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. elaborates on shifts related forms, practices, infrastructures control, discussing new avenues for research social studies accounting. discussion outlines how integration accounting not only changes practice but also fuels relevance some prior insights aspects calculative practices. On a final note, suggests that, given speed scope at which technology being introduced virtually all parts society, scholars may draw upon contribute wider debates impact society.

Язык: Английский

Процитировано

8
On the juggernaut of artificial intelligence in organizations, research and society DOI
Yves Gendron, Jane Andrew, Christine Cooper

и другие.

Critical Perspectives on Accounting, Год журнала: 2024, Номер 100, С. 102759 - 102759

Опубликована: Июль 14, 2024

Язык: Английский

Процитировано

5
Closing the books or keeping them open? Identity work in partner retirement from Big 4 accounting firms DOI Creative Commons
Ricardo Azambuja, Lisa Baudot, Toshio ENDO

и другие.

Contemporary Accounting Research, Год журнала: 2025, Номер unknown

Опубликована: Май 28, 2025

Abstract One view of the socialization experienced by professionals in global Big 4 firms suggests that intensity engenders a strong and deep‐rooted professional identity. We scrutinize this claim drawing on interviews with partners who retired from lifelong employment Japan. Through partners' reflections their experiences detaching firm, we examine how manifests identity work. find identity, which often appears entrenched, invariable, heroic, can be highly fragile vulnerable to changing circumstances. Before leaving interviewees attempt reconcile “graduation” feelings obsolescence growing distance previous accomplishments. After revisit built throughout careers. Unable move selfhood detached they refashion relative former partner self, backgrounding private life post‐firm affiliations. Not knowing “close books,” seek comfort old “plot” “characters,” finding ways “keep books open” even after “setting” has changed. Our results reconfirm powerful during tenure but run counter scholarship characterizes as fixed. Rather, demonstrate insecurity underlying our service heroes' work contingent processes engage while navigating departure 4.

Язык: Английский

Процитировано

0
A Glimpse Into the Innovative Landscape of the Accounting Profession From the Perspective of Future Accountants DOI
Simon Dermarkar, Lisa Baudot, Mouna Hazgui

и другие.

SSRN Electronic Journal, Год журнала: 2024, Номер unknown

Опубликована: Янв. 1, 2024

Current entrants to the accounting profession confront increasing influences of digitalization on profession, yet how these perceive such trends are little understood. Based 42 interviews with final-year students at a North American university, this study delves into perceptions and attitudes future accountants toward technological developments unfolding in they aspire join. Our findings hold significance for both practitioners professors, shedding light not only students' awareness shifts but also their enthusiasm changes. Despite expressing concerns about education professional training, our exhibit self-efficacy beliefs skills. They see technology playing pivotal role making more appealing specialization, emphasizing value-added tasks. In pinpointing underlying contemporary generation entering amidst digitalization, provides crucial insights that may be used cultivate heightened interest profession.

Язык: Английский

Процитировано

0
Methods of Integrate Digital Transformation to the Development of Accounting and Auditing Trainees DOI
Raad Oleiwi

Contributions to management science, Год журнала: 2024, Номер unknown, С. 615 - 623

Опубликована: Янв. 1, 2024

Язык: Английский

Процитировано

0
Seeking Audit Quality DOI Creative Commons
Wendy Groot

Опубликована: Дек. 15, 2024

The audit profession operates within a complex institutional framework, balancing the competing demands of professionalism and commercialism. In Netherlands, this balance has been further challenged by significant social, political, regulatory scrutiny over past decade, prompted high-profile incidents raising concerns about quality services. This dissertation investigates how Dutch firm responds to such pressures, focusing on everyday practices its employees. Through qualitative research methods, including ethnography, interviews, case study, examines three key areas: implementation root cause analysis (RCA) practice, construction findings during an inspection process, dynamics organizational change in daily operations. first study draws ethnographic data from eight-month explore RCA team navigates challenges introducing firm. is designed identify underlying causes adverse events, as findings, promote learning. However, faced resistance both leadership practitioners. They engaged extensive legitimacy work adapt practice context, where errors are often viewed unacceptable rather than opportunities for presents process model revealing was internally legitimized adapted, highlighting complexity embedding tools environment. challenge assumption that auditors respond only symbolically external pressures. second investigate good-enough constructed oversight body-audit interactions. engagement subjected internal reviews with differing outcomes, explores professional ambiguity shapes determination audit. stems various understandings audit, varying interpretations standards, perspectives creates discursive space. interactions shaped auditors’ collective memory stringent oversight. notion clear-cut determinations rejects passive actors little agency. third approaches employing social-symbolic work—activities shape meaning objects like performance indicators or structures. reveals continuous driven who take role agents. These agents strive make initiatives auditable, is, making them measurable actionable, aligned firm’s practice. Change manifests form new objects. argues it initially unclear which materialize signaling willingness crucial firm's effort embrace progress.

Язык: Английский

Процитировано

0