The accounting of interpretations and the interpretation of accounts: The communicative function of “the language of business”

Lavoie, Don

doi:10.1016/0361-3682(87)90010-9

Cited by 100 publications

(57 citation statements)

References 4 publications

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“…This argument relates to yet another body of literature that focuses on the "conceptual use" (Menon/Varadarajan, 1992, p. 56) of accounting information as a language for business communication (Otley/Berry, 1980, p. 242;Boland/Pondy, 1983, p. 228). Lavoie (1987) points out:…”

Section: Literature Reviewmentioning

confidence: 99%

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Weißenberger

Angelkort

2011

Management Accounting Research

114

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To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasing number of them has been changing towards a (partially) integrated accounting system design.In accounting literature, a debate is still on whether this change is for the better or for the worse, especially as from a normative theory perspective no dominant standard exists that provides appropriate information for any given accounting problem which would support a separate accounting system design. Our paper adds to this debate by empirically analyzing the impact of an increasingly integrated accounting system design on controllership effectiveness. Our analysis is distinctive for two reasons. First, we use a dyadic research design surveying both controllers and representatives of general management which allows us to include management's perspective into our analysis in a valid fashion. Second, we do not restrict our model to the technical or supply-side characteristics of management accounting system design, but expand our approach to the user perspective of management accounting information as a financial language.By using structural equation modeling for a sample of 149 dyads surveyed from the German Top-1500 firms in 2007, we identify no statistically significant direct effect of the technical accounting system design, but a fully mediating influence of a unified financial language on controllership effectiveness. Our results imply amongst others that consistency of management accounting with financial reporting, which results from an integrated accounting system design, is an important property of management accounting information. Especially in the context of a financially oriented management control system, controllers therefore should take special care to align their internal reporting with the financial accounting reports provided to investors.-3 -

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Section: Literature Reviewmentioning

confidence: 99%

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Weißenberger

Angelkort

2011

Management Accounting Research

114

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“…For example, almost any system of social accounting of which one can conceive will involve transfers of power either through the democratisation of organisations and of capital or through the capture and manipulation of social issues by organisations and by capital. Similarly, there are a wide range of concerns over such matters as the role of accounts in reifying, constructing, reinforcing and trivialising organisations and relationships both within and between those organisations, (see, for example, Hines, 1988;Francis, 1990;Lavoie, 1987;Meyer, 1986). How successfully such critiques can be levelled at this project -and perhaps undermine it -are matters dealt with only tangentially in this paper.…”

Section: Locating the Discussion: Some Initial Theoretical Reflectionsmentioning

confidence: 95%

Struggling with the praxis of social accounting

Gray

Dey

Owen

et al. 1997

Accounting, Auditing &Amp; Accountability Journal

406

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“…À qui les vérificateurs doivent-ils faire preuve de loyauté, et s'ils avaient à choisir, de qui seraient-ils enclins à rompre la confiance (Neu, 1991) ? Les règles d'objectivité comprennent un plaidoyer pour que les vérificateurs « évitent tout jugement affaibli » mais, encore une fois, ce que cela signifie et la façon pour une personne de protéger son objectivité et son jugement demeurent mystérieux, puisque l'objectivité est un acte d'interprétation (Lavoie, 1987) et que le jugement est une activité d'éthique née à la fois du corps (une émotion) et de l'esprit (Camus, 1983, p. 20 ;Roberts, 2008, p. 531). Finalement, dans les règles concernant l'aptitude, on annonce au lecteur que les vérificateurs doivent « continuellement améliorer leurs compétences et la qualité de leurs services ».…”

Section: Le Dernier Cri En Matière De Morale Dans Le Domaine De La Véunclassified

Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption

2013

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Tous droits réservés © L'Observatoire de l'administration publique, 2012Ce document est protégé par la loi sur le droit d'auteur. L'utilisation des services d'Érudit (y compris la reproduction) est assujettie à sa politique d'utilisation que vous pouvez consulter en ligne.https://apropos.erudit.org/fr/usagers/politique-dutilisation/ Cet article est diffusé et préservé par Érudit.Érudit est un consortium interuniversitaire sans but lucratif composé de l'Université de Montréal, l'Université Laval et l'Université du Québec à Montréal. Il a pour mission la promotion et la valorisation de la recherche. ABSTRACT 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. 131 LES VÉRIFICATEURS INTERNES « SURPour citer cet article : Everett, J., D. Neu et A. S. Rahaman (2012). « Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption », Télescope, vol. 18, n° 3,

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The accounting of interpretations and the interpretation of accounts: The communicative function of “the language of business”

Cited by 100 publications

References 4 publications

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness

Struggling with the praxis of social accounting

Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption

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