A socio‐economic paradigm for analysing managers′ accounting choice behaviour

Abstract

The lack of explicit consideration in positive accounting studies of managers and their social environment leads to a failure to analyse the social factors that influence managers′ accounting choices. Argues that based on a socio‐economic paradigm, consideration should be given to a socio‐economic consideration of the relationship between corporate social reporting and managers′ selection of accounting practices. Criticizes a purely economic approach to understanding and analysing motives managers may have in choosing accounting policy. Social responsibility reporting is suggested as a corporate social response to influences on managers and their choice of accounting policy. In analysing prior research which has empirically tested the relationship between social responsibility reporting and reported financial performance, a potential relationship between reported financial performance and accounting policy choice is identified and developed. This contributes to socio‐economic research by expanding positive accounting theory to include explicit social variables.

The impact of culture and governance on corporate social reporting

“…Unlike size, the relationship between profitability and CSD is inconclusive (see Mangos and Lewis, 1995;Patten, 1991;Roberts, 1992). A possible explanation for a positive association between CSD and profitability is that management has the freedom and flexibility to undertake and reveal more extensive social responsibility programmes to shareholders.…”

Escolhas Contábeis: reflexões para a pesquisa

“…As pesquisas que incorporam características institucionais no estudo das escolhas contábeis buscam ampliar ou complementar explicações de teorias econômicas e da 'Teoria Positiva da Contabilidade', que, como alegam os pesquisadores, não são capazes de analisar as influências institucionais e sociais sobre o comportamento de quem faz a escolha (NEU, 1992;MANGOS;LEWIS, 1995). Hunt III e Hogler (1990) enfatizam que na Teoria da Agência, por exemplo, não é especificamente considerado o papel da Contabilidade na legitimação das atividades dos gestores das empresas na seleção de métodos contábeis que potencialmente atendam mais a seus próprios interesses em detrimento dos interesses de proprietários, acionistas e funcionários.…”

“…Essas pressões influenciam preferências e restringem a capacidade cognitiva, colocando limites no potencial de fazer uma escolha racional na Contabilidade. A Teoria Institucional, portanto, pode oferecer explicações adicionais para as escolhas contábeis (HUNT III; HOGLER, 1990;NEU, 1992;MANGOS;LEWIS, 1995;CARPENTER;FEROZ, 2001;COLLINS et al, 2009).…”

Pozityvioji Apskaitos Teorija: Privalumai Ir Trūkumai

“…Taigi, remiantis hipotezėmis, negalima tiksliau prognozuoti, kad įmonės pasirinks apskaitos metodų portfelį, nei naiviai spėjant, kad visos įmonės naudos labiausiai paplitusį šių metodų portfelį. Tačiau šios trys paprastos hipotezės yra patikimesnės negu paprastas spėjimas todėl, kad jos daug plačiau paaiškina metodų pasirinkimą (Watts, Zimmerman, 1986;Mangos, Lewis, 1995).…”