LO 10.2 Have a broad understanding of perspectives which challenge
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This document discusses alternative perspectives that challenge conventional views of accounting. It notes that while critical theory is prominent, there are other perspectives including interpretivism, constructivism, ethnography, poststructuralism, and structuralism. These alternative views see accounting as socially constructed rather than based solely on positivist or normative research. The document provides examples of how poststructuralism differs from structuralism in its view that individuals bring their own meaning to structures like accounting instead of truth existing objectively in the structures themselves.
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LO 10.1 Explain the critical theorists’ arguments that financial
Critical accounting theorists argue that financial accounting generally supports individuals with wealth and social status. They view accounting as constructing social structures that benefit those currently with wealth and need to guard it, while undermining those without capital. Critical accounting theory draws from Marxist economic theory, feminist theory, and other perspectives that view some groups as oppressed victims. It challenges the view that accounting is objective or neutral, and seeks to highlight accounting's key role in society and the political nature of financial reports in serving someone's interests.
LO 7.1 Explain how stakeholders can influence a firm's accounting policy reg...
Stakeholders can influence a firm's voluntary accounting disclosures according to systems theories like legitimacy theory, stakeholder theory, and institutional theory. These theories view firms as open systems that are influenced by and provide inputs to broader social, economic and legal systems. In contrast to positive accounting theory, which claims managers will disclose only what benefits themselves, systems theories assert that managers will consider how disclosure decisions impact powerful stakeholders in order to maintain the firm's social contract and legitimacy within society.
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LO 7.2+3 1 Legitimacy theory
Legitimacy Theory asserts that organizations continually try to influence society's perceptions of them and want to be seen as legitimate. There is an implied social contract where organizations agree to meet society's expectations in exchange for legitimacy and resources from society. However, organizations can only seek legitimacy - it is granted by society. Organizations may disclose information to appear legitimate to society. Legitimacy Theory also suggests organizations go through phases of gaining, maintaining, and potentially losing legitimacy over time.
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The Brunswik lens model (BLM) believes individuals perceive the environment through imperfect cues and act accordingly. The model has two sides: 1) how cues are used to make decisions and which cues are used, and 2) the relationship between actual outcomes and cues. It offers three levels of analysis: 1) the input level considers cues used, 2) the information processing level examines decision-maker characteristics and rules, and 3) the output level evaluates decision effectiveness. Accounting research has focused on the input level, finding that investors prefer historical cost, decision-makers respond to graphs/tables, and segment/industry information is used more than past share prices. Heuristics are also commonly used in decision-making.
LO 7.2+3 2 Stakeholder theory
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LO6.1: Define positive accounting theory and explain its development
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Stakeholders can influence a firm's voluntary accounting disclosures according to systems theories like legitimacy theory, stakeholder theory, and institutional theory. These theories view firms as open systems that are influenced by and provide inputs to broader social, economic and legal systems. In contrast to positive accounting theory, which claims managers will disclose only what benefits themselves, systems theories assert that managers will consider how disclosure decisions impact powerful stakeholders in order to maintain the firm's social contract and legitimacy within society.
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LO 7.2+3 1 Legitimacy theory
Legitimacy Theory asserts that organizations continually try to influence society's perceptions of them and want to be seen as legitimate. There is an implied social contract where organizations agree to meet society's expectations in exchange for legitimacy and resources from society. However, organizations can only seek legitimacy - it is granted by society. Organizations may disclose information to appear legitimate to society. Legitimacy Theory also suggests organizations go through phases of gaining, maintaining, and potentially losing legitimacy over time.
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The Brunswik lens model (BLM) believes individuals perceive the environment through imperfect cues and act accordingly. The model has two sides: 1) how cues are used to make decisions and which cues are used, and 2) the relationship between actual outcomes and cues. It offers three levels of analysis: 1) the input level considers cues used, 2) the information processing level examines decision-maker characteristics and rules, and 3) the output level evaluates decision effectiveness. Accounting research has focused on the input level, finding that investors prefer historical cost, decision-makers respond to graphs/tables, and segment/industry information is used more than past share prices. Heuristics are also commonly used in decision-making.
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There are two branches of stakeholder theory - the ethical theory and the managerial theory. The document is primarily interested in the managerial theory. The managerial theory takes an empirical, potentially positivist approach and states that firms will address the needs of powerful stakeholders who control resources. In contrast, the ethical theory promotes ethical values and states firms should address all stakeholders' needs. The managerial theory is used to examine disclosure decisions around environmental and sustainable reporting.
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Social and environmental reporting has developed since the early 1990s as reporting practices became more common and standardized. These reporting types include social and environmental reporting, sustainability reporting, and triple bottom line (TBL) reporting which assesses an organization's financial, social and environmental impacts. The Global Reporting Initiative guidelines provide a framework for sustainability reporting including impacts on economic, social and environmental systems. More recently, integrated reporting has emerged which recognizes the interdependence of financial and non-financial impacts.
LO6.1: Define positive accounting theory and explain its development
Positive Accounting Theory (PAT) aims to explain accounting practices by predicting which firms will use certain practices based on incentives. It originated from ideas in the Efficient Markets Hypothesis and Agency Theory. Watts and Zimmerman promoted PAT in research beginning in 1978. It assumes managers act in self-interest and choose accounting practices based on how capital markets will reward or punish unexpected news. While standards provide minimums, managers have discretion in areas like asset measurement, allowing them to disclose information favoring their interests.
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LO6.3: Explain the beneficial applications of Positive Accounting Theory
Positive accounting theory (PAT) provides insights into what actually occurs in accounting practice rather than what should occur. It allows principals to gain efficiency and be alert to potential opportunism. PAT also provides hypotheses about likely manager behavior, such as selecting accounting methods that increase reported profits when facing bonus incentives or political scrutiny. While PAT revolutionized research, it is not without criticism, such as that its assumptions are too simplistic and it offers no means to improve practice.
LO6.2: Explain how agency-contracting and political costs are important
This document discusses agency costs in positive accounting theory. It explains that agency theory and PAT view the firm as a collection of contracts between principals and agents. Contracts are used to align the interests of principals and agents, but they incur agency costs, including bonding costs, monitoring costs, and residual costs. Remuneration contracts that provide bonuses tied to performance indicators are an important way to address misaligned interests but can also motivate earnings manipulation. In addition, both principals and agents incur political costs to appease stakeholders' pressures on firms.
LO5.2: Common elements in the conceptual frameworks
Gerard takes a tour of the common elements found in the conceptual framework for financial reporting.
Value and measurement
Accountants must objectively measure the value of a business. However, value is difficult to define and measure, as it is a metaphysical concept debated by philosophers for centuries. Accountants deal with this issue by following rules to make measurements consistent, evidence-based, and useful for decision making. Common accounting valuation methods include historical cost, current purchasing power accounting, and fair value, each favoring either stewardship of assets or usefulness for decisions. Accounting standards now allow mixed measurement models using different valuation bases for different assets.
3.3 IFRS harmonisation vs standardisation
Harmonisation involves limiting accounting practice variations to increase compatibility, while standardisation means all countries apply the same IFRS rules. Australia has harmonised its standards with IFRS and is working towards full standardization, though it has made some additions and variations. The US is still negotiating a pathway to harmonisation through a convergence project. China has a strong commitment to IFRS harmonisation since 2006, even more so than the US. Countries may modify local IFRS to suit local conditions, like Australia modifying mining and exploration standards, but the more a country modifies the further it moves from full standardization.
3.1 A brief history of IFRS
The International Accounting Standards Board (IASB) was formed in 2001 to develop global accounting standards called International Financial Reporting Standards (IFRS). Over 40 years, the vision of a single set of global accounting standards has become a reality with over 125 jurisdictions now requiring IFRS for public companies. Adoption of IFRS aims to increase comparability between companies, reduce financial reporting costs, and enable more efficient allocation of capital across borders through improved transparency and accountability in financial reporting.
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LO 10.2 Have a broad understanding of perspectives which challenge
- 1. LO 2 Develop a broad understanding of perspectives which challenge the conventional opinions about the role of accounting within society 1 Created by Dr G. L. Ilott, CQUniversity Australia
- 2. What else is out there? There is an annoying habit amongst accounting theorists to simply dismiss any form of research that is not positivist or normative as "critical" research. Well, critical theory does feature strongly amongst these alternative visions of accounting, but it is far from being representative. The next slide is a list of some of the alternative paradigms out there. 2 Created by Dr G. L. Ilott, CQUniversity Australia
- 3. Alternative perspectives of accounting • Interpretivist (methods of interpreting texts and finding meaning) • Constructivist (sees the world as "socially constructed". Accounting itself is one example of a social construction, and so is money) • Ethnography analyses the ethnic and cultural dimensions of social institutions • Poststructuralism is based on literary theory and considers how people bring their own "self" to the search for meaning and truth in structures (accounting itself is one such structure). 3 Created by Dr G. L. Ilott, CQUniversity Australia
- 4. 4 Created by Dr G. L. Ilott, CQUniversity Australia
- 5. Structuralism vs. Poststructuralism Accounting theorists mostly don't realise it, but accounting is structuralist in nature: all ideas of truth and meaning is generated through structures, and if you want to know what something means or whether it is ethical (true), then you should consult a structure, such as: • Accounting standards • The conceptual framework • Your accounting education • Policies and pronouncements • The law • And so on… If you can't understand or can't find the answer, you didn't interpret the structures well enough. Go and do it again! 5 Created by Dr G. L. Ilott, CQUniversity Australia
- 6. Structuralism vs. Poststructuralism Part 2 So in structuralism, truth is in the structure somewhere. To borrow from the X-Files, "the truth is out there", and you just have to discover it. Poststructuralists like structures too, but they don't believe that truth and meaning (which are essentially the same thing) are out there somewhere in the structures. Rather it is inside yourself, and so you have to apply what you know and believe to the structure. 6 Created by Dr G. L. Ilott, CQUniversity Australia
- 7. An example: For a structuralist, "profit" is understood in the context of the structures that deliver it: the Income statement and the bottom line are key indicators. We also draw on our education and the standards to understand the process that delivers "profit". A poststructuralist does not reject any of this, but will also see "profit" as nothing more than a mathematical construct, and its meaning is what we as individuals bring to it. Financial analysts often employ poststructuralist techniques to evaluate financial reports, and discern trends that might not be obvious to the pure structuralist reading of the report. 7 Created by Dr G. L. Ilott, CQUniversity Australia
- 8. Past and present • Poststructural accounting research is relatively recent. • The work of Norman B. Macintosh has been very important in promoting this approach to accounting. • Unlike the Critical perspective, poststructuralism does not seek to change society or the outcomes of accounting, • But is DOES seek to change the ways we learn and come to understand accounting and its very nature. • Poststructuralists tend to see accounting as language and discourse rather than structure and practice. I hope you enjoyed that quick tour of alternative views of accounting. 8 Created by Dr G. L. Ilott, CQUniversity Australia