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Ethics and the Public Accounting

Cooper, D., J. Everett and D. Neu, "Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America," European Accounting Review, 14(2), 2005, 373-382.

Cooper, D. with J. Brown, R. Greenwood and C.R. Hinings, "Strategic Alliances within a Big Six Accounting Firm: A Case Study," International Studies of Management and Organization, 26(2), 1996, 59-79.

Cooper, D. and T. Tinker, "The Poetry of Accounting," Critical Perspectives on Accounting, 6, 1995, 1-5.

Cooper, D. and A. Preston, D.P. Scarbrough & R.C. Chilton, "Changes in the Code of Ethics of the US Accounting Profession, 1917 and 1988: The continual quest for Legitimation," Accounting, Organizations and Society, 20, 1995, 507-546.

Cooper, D., J. Brown, R. Greenwood and C.R. Hinings, "Biggest is Best? Strategic Assumptions and Actions in the Canadian Audit Industry," 10(4), December 1993, 308-321.

Cooper, D., E.A. Lowe, T. Puxty, K. Robson and H. Willmott, "The Regulation of Accountancy and Accountants," Accounting, Auditing and Accountability Journal, 5, 1992, 32-56. This paper won the first Mary Parker Follett Award for Excellence, 1993.

Everett, J., D. Neu and A.S. Rahaman, "The Global Fight Against Corruption: A Foucaultian, Virtue-Ethics Framing," Journal of Business Ethics, forthcoming.

Everett, J., D. Green and D. Neu, "Independence, Objectivity and the Canadian CA Profession," Critical Perspectives on Accounting, 16(4), 2005, 415-440.

Everett, J., "Organizational Research and the Praxeology of Pierre Bourdieu", Organization Research Methods, 5(1), 2002.

Green, D., "Audits on the Leading Edge", CA Magazine, May 2000.

Green, D., "Litigation Risk and Risk Society", Critical Perspectives on Accounting, 10, June 1999, 339-353.

Macintosh, N. and Shearer, T., "The Accounting Profession Today: A Poststructuralist Critique," Critical Perspectives on Accounting, 11, 2000, 607-62

Macintosh, N., Shearer, T. and Thornton, D., "Accounting as simulacrum and hyperreality: Perspectives on income and capital," Accounting, Organizations and Society, 25(1), 2000, 13-50.

Macintosh, N.B., Accounting, Accountants and Accountability: Postructuralist Positions, Oxford: Routledge, 2002.

Macintosh, N.B., "A comment on: recovering Accounting," Critical Perspectives on Accounting, 15(4-5), 2004, 529-541.

Macintosh, N.B., "A ghostly CAR ride," Critical Perspectives on Accounting, 15(4-5), 2004, 675-695.

Macintosh, N.B. and T. Hopper (eds.), Accounting, the social and political: classics contemporary and beyond, 2005, Oxford: Elsevier.

Neu, D. and D. Green, Truth or Profit? The Ethics & Business of Public Accounting, (Fernwood Publishing), 2006.

Neu, D. and C. Graham, "Accounting and the holocausts of modernity," Accounting, Auditing and Accountability Journal, 17(4), 2004, 578-603.

Neu, D., C. Friesen and J. Everett, "The Changing Internal Market for Ethical Discourses in the Canadian CA Profession," Accounting, Auditing and Accountability Journal, 2003, 16(1): 70-103.

Neu, D., D. Cooper and J. Everett, "Critical Accounting Interventions", Critical Perspectives on Accounting, 12, 2001.

Neu, D., "Ethical Discourse and Canadian CAs: 1912-1997." Journal of Business Ethics, 30(3), 2000, 291-304.

Neu, D. and R. Therrien, "Remembering the Past: Ethics and the Canadian Chartered Accounting Profession, 1911-1925," Critical Perspectives on Accounting, 11(2), 1999, 193-214.

Neu, D and L. Saleem, "Canadian CAs and the Emergence of Ethical Codes," Accounting Historians Journal, 23(2), (December 1996), 35-68.

Rahaman, A. and M. Mir, "Leadership, accounting and the reform process of a public sector agency: A narrative analysis," Financial Accountability and Management, Vol. 22, No. 2, May 2006.

Shearer, T., "Ethics and Accountability: From the for-itself to the for-the-other," Accounting, Organizations and Society, (27), 2002, 541-573.

Shearer, T., D.G.B. Jones and A. Richardson, "Truth and the evolution of the professions: A comparison study of 'truth in advertising' and 'true and fair' financial statements in North America during the Progressive era," Journal of Macromarketing, 20(1), 2000, 23-35.

Simmons, C. and D. Neu, "Re-Presenting the External: Canadian CA's 1936-1950," Accounting, Organizations and Society, 22(8), 1997.

Tinker, A., "The End of Business Schools? More than Meets the Eye," Social Text (in press).

Tinker, A., "The Withering of Criticism: Rational Dialectics and the Critical Renewal of Professional, Foucauldian, Ethnographic and Epistemic Studies," Accounting, Auditing and Accountability Journal (in press).

Tinker, A. with C. Carter, "Spectres of Accounting and Conflicts of Interest," Organization, Vol. 10, No. 3, 577-82.

Tinker, A., "Briloff and The Lost Horizon," Accounting Today (forthcoming).

Tinker, A., "The Lost Tribes of Accounting," Accounting & Business (forthcoming).

Corporate Governance

Amernic, J. and R. Craig, "Three Tenors in Perfect Harmony: 'Close Reading' of the Joint Letter Published by the Heads of Aluminum Giants Alcan, Pechiney, and Alusuisse, Announcing Their Mega-Merger Plan", Critical Perspectives on Accounting, 12, 2001, 763-795.

Amernic, J. and R. Craig, "Accountability and Rhetoric During a Crisis: An Analysis of Walt Disney's 1940 Letter to Stockholders", Accounting Historians Journal, 2000, 27(2), 49-86.

Amernic, J., R. Craig, and L. Garrott, "A 'Close Reading' Protocol to Identify Perception-Fashioning Rhetoric in Website Financial Reporting: The Case of Microsoft", Accounting and the Public Interest, 1, 2001, 1-16.

Amernic, J., D. Losell and R. Craig, "Economic Value Added as Ideology Through a Critical Lens: Towards a Pedagogy for Management Fashion", Accounting Education: An International Journal, 9(4), 2000, 343-367.

Amernic, J., "'Close Readings' of Internet Corporate Financial Reporting: Towards a More Critical Pedagogy on the Information Highway," The Internet and Higher Education,1998, 87-112.

Cooper, D. and K. Taft, Change and Opportunity: EPCOR in a De-regulated electricity environment, Parkland Institute, 2000 (33 pages).

Cooper, D. and L. Oakes & B. Townley, "Business Planning as Pedagogy: language and control in a changing institutional field," Administrative Science Quarterly, June 1998, 257-292.

Cooper, D., J.L. Brown, R. Greenwood & C.R. Hinings, "Sedimentation and Transformation in Organizational Change: The Case of Canadian Law Firms," Organisation Studies, 17, July 1996, 623-648.

Cooper, D., T. Puxty, K. Robson & H. Willmott, "Changes in the International Regulation of Auditors: (In)Stalling the Eighth Directive in the UK," Critical Perspectives on Accounting, December 1996, 589-613.

Cooper, D., K. Robson and V. Radcliffe, "The Management of Professional Enterprises and Regulatory Change: British Accountancy and the Financial Services Act, 1986," Accounting, Organizations and Society, 19, 1994, 601-628.

Cooper, D., T. Puxty, K. Robson and H. Willmott, "The Ideology of Professional Regulation and the Markets for Accounting Labour: Three Episodes in the Recent History of the UK Accounting Profession," Accounting, Organizations and Society, 19, 1994, 527-553.

Cooper, D., A.G. Puxty and H. Willmott , "Maintaining Self-Regulation: Making 'Interests' Coincide in Discourses on the Governance of the ICAEW," Accounting, Auditing and Accountability Journal, 6(4), 1993, 68-93.

Cooper, D. and T. Hopper (eds), Critical Accounts: Reorientating Accounting Research, Macmillan Press, 1990 (419 pages).

Craig, R., F. Clarke, and J. Amernic, "Theatre and Intolerance in Financial Accounting Research," Critical Perspectives on Accounting ,1999, 65-88.

Green, D., "Canadian Audit Committees and their contribution to Corporate Governance," Journal of International Accounting, Auditing and Taxation, December 1994.

Everett, J., "The Politics of Comprehensive Audit in Conditions of High Outcome and Cause Uncertainty," Critical Perspectives on Accounting, 14(1/2), 2003, 77-104.

Green, D. and C. Graham, "Accountability and independence in corporate governance: An analysis of board disclosures in Canada, Advances in Public Interest Accounting, Vol. 11, 2005.

Macintosh, N.B. and R. Baker., "A literary perspective of accounting: Towards heteroglossic accounting reports, Accounting, Auditing and Accountability, 15(2), 2002, 184-222.

Macintosh, N.B., "Participative budgeting: for and against," Controlling & Management, ZFCM, Sonderheft 1,1, 2003.

Tinker, A. with D. Knights, The Social Relations of Financial Services, (Oxford: Basil Blackwell, 1997).

Tinker, A. with N. Ohsawa, "The Genesis of Mandatory Financial Disclosure in Japan," Critical Perspectives on Accounting, 4(4), 1993, 85-95.

Tinker, A., "Dismantling Financial Disclosure Regulations: Testing the Stigler-Benston Hypothesis," Accounting, Auditing and Accountability Journal, 6(1), 1993, 85-95.

Environment

Jamal, T., J. Everett and G.M.S. Dann., "Ecological Rationalization and Performance Resistance in Natural Area Destinations," Tourist Studies, 3(2), 2004., 143-169.

Everett, J., T. Jamal and G. Dann, "Resisting Rationalization in the Natural and Academic Lifeworld: Critical Research or Hermeneutic Charity?", Current Issues In Tourism, 7(1), 2004, 1-19.

Everett, J., "Exploring (False) Dualisms for Environmental Accounting Praxis", Critical Perspectives on Accounting, 15(8), 2004, 1061-1084.

Everett, J. and D. Neu, "Environmental Accounting and the Limits of Ecological Modernization." Accounting Forum, 24(1), 2000, 5-29.

Neu, D., H. Warsame and K. Pedwell, "Managing Public Impressions: Environmental Disclosure in Annual Reports."  Accounting, Organizations and Society, 23(3), 1998, 265-282.

Rahaman, A., S. Lawrence and J. Roper, "Social and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis?" Critical Perspectives on Accounting (forthcoming).

Tinker, A., C. Lehman and M. Neimark, "Falling Down the Hole in the Middle-of-the-Road Theorizing: Political Quietism in Corporate Social Reporting," Accounting, Auditing and Accountability Journal, 4(2), 1991, 28-53.

Warsame, H., D. Neu and C. Simmons, "Responding to Discrediting Events: annual report disclosures,” Accounting and the Public Interest, 2002.

Education, Healthcare and the Public Sector

working paper: The Earnings Implications of Pension Expense: A Stochastic Analysis of Ten Canadian Companies >>>

Amernic, J. and R. Craig, "The Internet in Undergraduate Management Education: A Concern for Neophytes Among Metaphors", Prometheus, 1999, 437-450.

Cooper, D., L. Oakes and B. Townley, "Performance Measurement and the rationalization of organisations," Organization Studies, 24(7), 2003, 1045-67.

Cooper, D., Y. Gendron and B. Townley, "In the name of accountability: state auditing in the Province of Alberta and the new public management," Accounting, Auditing and Accountability Journal, 14(3), 2001, 278-310.

Cooper, D., "Expanding the Horizons of Research on Accounting Education," Contemporary Accounting Research, Special Education Research Issue, 1994, 163-177.

Cooper, D., B. Bloomfield, R. Coombs and D. Rea, "Machines and Manoeuvres: Responsibility Accounting and the Construction of Hospital Information Systems," Accounting, Management and Information Technologies, 1992, 197-219.

Cooper, D., R. Coombs and A. Preston, "Fabricating Budgets: A Study of the Production of Management Budgeting in the National Health Service," Accounting, Organizations and Society, 17, 1992, 561-593.

Everett, J. and T. Jamal, "Multistakeholder Collaboration as Symbolic Marketplace and Pedagogic Practice," Journal of Management Inquiry, 2004, (13(1): 57-78.

Mir, M. and A. Rahaman, "The role of accounting in the enterprise bargaining process of an Australian university," Accounting, Auditing and Accountability Journal (forthcoming).

Neu, D. and C. Graham, The Birth of a Nation: Accounting and Canada's First Nations, 18-60-1900," Accounting, Organizations and Society, in press.

Neu, D., A. Taylor and E. Ocampo Gomez, "School District Deficits and Program Spending in Alberta" Canadian Journal of Educational Administration and Policy, 21, 2002, 1-17.

Neu, D., F. Peters and A. Taylor, "Financial Reforms in Alberta: the impact on school districts" Journal of Education Finance, 27(4), Spring 2002, 1067-1084.

Preston, A., W.F. Chua and D. Neu, "The Diagnosis Related Group-Prospective Payment System and the Problem of Government of Rationing Health Care to the Elderly," Accounting, Organizations and Society, 22(2), 1997,147-164.

Rahaman, A. and M. Mir, "Leadership, accounting and the reform process of a public sector agency: A narrative analysis," Financial Accountability and Management, Vol. 22, No. 2, May 2006.

Rahaman, A. and S. Lawrence, "Public sector accounting and financial management in a developing country organisational context: A three dimensional view," Accounting Forum, 25 (2), 2001, 189-210.

Rahaman, A., S. Gallhofer, J. Haslam and S. Lawrence, "Public sector accounting and financial management in developing countries: a critical assessment of the literature," Asian Review of Accounting, 5(2), 1997, 38-65.

Simmons, C., M. Wright and V. Jones, "Full Costing of Business Programs: Benefits and Caveats," International Journal of Education Management, forthcoming 2005.

Taylor, A., D. Neu and Peters, "Technocratic Control and Financial Governance: the case of two school districts" Educational Administration and Management, 2002.

Tinker, A., "Briloff and The Lost Horizon," Accounting Today (forthcoming).

Tinker, A., "The Lost Tribes of Accounting," Accounting & Business (forthcoming).

Tinker, A., "Sleepless in Seattle: Farewell Democracy, Hello WTO!," Electronic Journal of Radical Organisation Theory (forthcoming).

Tinker, A. "Beyond the Brilovian Critique: From Traditional to Organic Intellectuals in Critical Accounting Research," American Accounting Association: Accounting for the Public Interest Journal, April 26, 2002.

Tinker, A., "From Boy Scouts to Good Soldiers: The Poverty of Ethical Liberalism in Accounting," Research on Accounting Ethics (forthcoming).

Tinker, A., "Like Lambs to the Slaughter: How the accounting establishment fails its students without exams," PASS, July 1999.

Tinker, A., "The Second Millenium Bomb: Educational Malaise and Technological Change," Accounting & Business, July/August 1998, 16-18.

Tinker, A. and Koutsoumadi , "The Mind is a Wonderful Thing to Waste: Think Like a Commodity, Become a CPA!", Accounting, Auditing, and Accountability Journal, 10(3), 1997.

Tinker, A., "Is Unionization is in the best interests of Accounting Higher Education (A Reply)," Issues in Accounting Education, 11(1), Spring 1996.

Tinker, A. and J. Dilllard, "Com modifying Business and Accounting Education: The Implications of Accreditation," Critical Perspectives on Accounting, 7(1/2), February/ April 1996, 215-226.

Tinker, A., T. Puxty and M. Wiener, Policing Accounting Knowledge: The Market For Excuses Affair, (Princeton, N.J. and Chapman & Hall, London: 1995).

Tinker, A. and A. Koutsoumadi, "The Accounting Workplace: A Joyless Future," The Accounting Forum, 21(3 & 4), December 1997 - March 1998, 289-316.

International Organizations

Cooper, D., M. Barrett and K. Jamal, Globalization and the coordinating of work in a global audit," Accounting, Organizations and Society, 30(1), 2005, 1-24.

Everett, J., "Globalization and Its New Spaces for (Alternative) Accounting Research," Accounting Forum, 27(4), 2003, 400-424.

Rahaman, A., S. Lawrence and J. Roper, "Social and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis?" Critical Perspectives on Accounting (forthcoming).

Neu, D., E. Ocampo, C. Graham and M. Heincke, "Informing" technologies and the World Bank," Accounting, Organizations and Society, in press.

Neu, D., E. Ocampo Gomez, O. Garcia Ponce de Leon and M. Zepeda, "Facilitating" Globalization Processes," Financial Technologies and the World Bank  Accounting Forum, 2002, 257-276.

Tinker, Anthony, "Sleepless in Seattle: Farewell Democracy, Hello WTO!," Electronic Journal of Radical Organisation Theory (forthcoming).

Workers and Labour Unions

Quarter, J., B.J. Richmond and L. Mook, What counts: Social accounting for non-profits and co-operatives, (Upper Saddle River, New Jersey: Prentice Hall), 2003.

Quarter, J. and I. Carmichael (eds), Money on the line: Workers' capital in Canada, (Ottawa: Canadian Centre for Policy Alternatives) May, 2003.

Quarter, J. and I. Carmichael (eds.), "Why some pension funds engage in social investment," in Money on the line: Workers' capital in Canada, (Ottawa: Canadian Centre for Policy Alternatives), 2003, 139-162.

Quarter, J. and I. Carmichael (eds), "Introduction to Money on the line," in Money on the line: Workers' capital in Canada, (Ottawa: Canadian Centre for Policy Alternatives), 2003, 15-32.

Quarter, J. and B. J. Richmond &. Mook, "Nonprofit Management and Leadership," Social Accounting for Nonprofits: Two Working Models, 13(4), 2003.

Quarter, J., L. Mook and B. J. Richmond, "Using Social Accounting to Show the Value Added of Cooperatives: The Expanded Value Added Statement," Journal of Cooperative Studies, 2003.

Quarter, J., L. Mook and B. J. Richmond, "Integrated Social Accounting for Nonprofit and Voluntary Organizations," Voluntas 2003.

Quarter, J. with L. Mook & B. J. Richmond, "Calculating the Value of Volunteer Contributions for Financial Statements," The Philanthropist 2003.

Tinker, A. with K. Chung & D. Ghicas, "Pension Accounting and Corporate Takeovers," Asia-Pacific Journal of Accounting, 1, December 1994, 73-90.

Tinker, A. with D. Ghicas, "Dishonored Contracts: Accounting and the Expropriation of Employee Pension Wealth," Accounting, Organizations and Society, 18(4), 1993, 361-80.

Graduate Funding

Some of the research projects for which we currently have funding include:

Accounting and the Global Fight Against Corruption
Corruption is one of the greatest challenges of the contemporary period. It undermines good government, distorts public policy, leads to the misallocation of resources, and harms public and private sector development. One estimate of the average cost of bribery to transnational corporations is $80 billion, a figure that does not include the cost of not participating in bribery. In respect of governments, one source suggests that graft and corruption might amount to as much as 50 percent of government tax revenues.

This program of research involves fieldwork in Africa and Latin America and asks three interrelated questions: (1) in what ways do accountants intervene to fight corruption? (2) how is corruption defined and understood by accountants? and (3) how are accountancy’s anti-corruption interventions influenced and shaped by other significant actors in this field including the World Bank, the IMF, OECD, the United Nations, USAID, Transparency International, and others? For more information, please contact jeff.everett@haskayne.ucalgary.ca
 
Accounting, Coordinating Agencies and the Diffusion of Globalization: The Role of the World Bank within the Field of Education.
This research examines the functioning of the World Bank within education as a way of furthering our understanding of how accounting and other financial mechanisms contribute to the globalization of practice. In particular: (1) how are accounting and other financial techniques used by coordinating agencies such as the World Bank? (2) how do these techniques facilitate the diffusion of globalization practices? and (3) what have been the consequences associated with the utilization of these techniques?

The majority of the fieldwork for this study will take place in Latin America. Thus, some familiarity with both Latin America and Spanish would be an asset. For more information, please contact dean.neu@haskayne.ucalgary.ca

 
Accounting for AIDS: The Role of the World Bank within Africa
This research focuses on the lending activities of the World Bank in the area of AIDS prevention within Africa and examines two interrelated questions: (1) how has the World Bank used accounting and other financial techniques to change the field of health delivery within Africa? and (2) what have been the consequences associated with the utilization of these techniques?

Familiarity with the African context and the area of healthcare policy would be an asset. For more information, please contact abu.rahaman@haskayne.ucalgary.ca

 
From the Global on Down and the Clinic on Up: Accounting and Accountability in Four Healthcare Regimes
The era of globalization is said to be upon us (cf., Fukuyama, 1992). Yet it is unclear exactly what this term means or how exactly this process is being played out. One thing that is clear however is that globalization is largely an economic phenomenon, which, as such, implicates economic ideals, including the ideal of individual freedom, autonomy, and choice (Packer, 2003; Dean, 1999). These ideals have increasingly made themselves felt, among other places, in the public sectors of many advanced countries. There one witnesses a ‘new’ form of public management (Pollitt et al., 1999; Olson et al., 1998), one which appears to be spreading out towards the world’s margins (Glascow, 2005, Sarker and Pathak, 2003; Therkildsen, 2000).

This research explores those margins, in particular those spaces where certain economic ideals or ‘global mentalities’ intersect with the delivery of healthcare to the least-advantaged members of society. It focuses specifically on accountability relations between those who deliver healthcare, namely clinicians, and those who provide and direct its funding, namely governments, supranational organizations, and other authorities. It starts from the premise that accounting technologies and financial calculations are of fundamental importance in structuring, maintaining, and reporting on these relations (Chua 1995; Preston, Cooper and Coombs, 1992), and it focuses on clinics that serve low-income and aboriginal groups (c.f., Trumper, 2004, Lemchuk-Favel and Jock, 2004; Abell, 2001).

Four highly diverse contexts will be studied, and in each of these contexts the following questions will be addressed: : (a) how are health clinics funded? (b) what sorts of accounting reports are maintained at the level of the clinic? (c) what accounting and other performance information is provided to the respective funders? and (d) what forms does accountability take within this field, including among funders, health providers and the recipients of care? The four contexts are Canada, chosen because its dominant institutional healthcare logic is undergoing change; Cuba, because this country has been less receptive to ‘global ideals’ and because it is widely-touted as a healthcare success; El Salvador, chosen because this country has partially delegated the responsibility for rural healthcare in frontier areas to a non-state, supranational authority; and Ghana, whose healthcare governance depends upon both non-state actors and state actors. While each of the studies concentrates on accountability relations in a single regime, the research aims to help us understand the similarities among the four sets of relations and the changes that they have undergone.

The theoretical framing for the research borrows from the governmentality work of Michel Foucault (esp. 1991), the institutional sociology of Pierre Bourdieu (esp., 1990), and a number of accounting scholars who have elaborated upon the notion of accountability (esp., Ahrens, 1996; Sinclair, 1995; Boland and Schultz, 1996; Arrington and Francis 1993; Schweiker, 1993). Together these bodies of work alert us to (1) the actors who influence what happens in the accountability chain, (2) the mechanisms—macro and micro—through which influence is exercised, and (3) the field-specific effects of this influence. To date, a number of studies in the area of accounting and administration have successfully employed these ideas (c.f., Kurunmaki, 1999; Everett and Jamal, 2004; Neu, 2006; Oakes, Townley, and Cooper, 1998), though no studies to date have specifically examined the intersection of accounting and medical practices in this context.

The study is expected to provide implications for three groups: clinicians, members of funding authorities, and the recipients of healthcare. The results of the study will be published in top academic accounting journals, policy journals, and a book aimed at both general and academic audiences.

For more information jeff.everett@haskayne.ucalgary.ca

Centre for Public Interest Accounting (CPIA)