Carolyn Fowler

A solution looking for a problem: factors associated with the non‐adoption of XBRL

Purpose – The purpose of this paper is to explore the factors influencing the non‐adoption of Extensible Business Reporting Language (XBRL) technology.Design/methodology/approach – This exploratory study analyses interview data obtained from key XBRL stakeholders on the relative importance of environmental, organisational and technological context factors to ascertain why adoption has not occurred.Findings – The research finds three reasons for XBRL non‐adoption. First, the lack of a government “push” for XBRL technology results in organisational ignorance. Second, it appears that organisations do not believe that XBRL will beneficially reduce compliance costs. Third, complexity in developing the structured language (taxonomy) for XBRL use has significant budgetary implications.Research limitations/implications – As qualitative research, this study does not claim to be generalisable or objective. However, the rich data were analysed from a diverse group of interviewees experienced and knowledgeable in res...

Perceptions of accounting: a qualitative New Zealand study

Purpose – The purpose of this paper is to ascertain the perceptions of New Zealand high school and tertiary students regarding accounting and accountants, as well as the perceptions of high school accounting educators and career advisers who potentially influence these students.Design/methodology/approach – The methodology used here is qualitative, including semi‐structured interviews and focus groups.Findings – The paper finds that the majority of the high school students and first‐year tertiary students have little understanding of the tasks accountants perform, and their image of an accountant was the typical “boring” stereotype. However, the final year tertiary students have a good understanding of what accounting entails and do not have a negative image of an accountant. The high school accounting educators have a favourable view of accounting and are positive about a career in accounting, in contrast with the career advisers who view an accounting career as dull and boring or a backstop to other mor...

New public management and accounting in a Fiji telecommunications company

The aim of this article is to investigate tension between the implementation of new public management and associated accounting technologies in the Fiji telecommunication sector and the indigenous Fijian culture and political structure. In doing so, the article contrasts the economic-based reforms of the telecommunications sector (from 1990), with the traditional social relations that were exercised post-independence (1970 onwards). This research aim is achieved by focusing on archival documents and interviews with those involved in Fiji telecommunications. We illustrate how the use of new public management concepts replaced traditional social relations with the disciplinary technologies of modern capitalism but were also altered as a result of these social relations. In the Fiji Telecommunications company, the cultural conflicts and political influences led to the new public management process being resisted and modified to reduce the tension between economic and social relations.

Financing, accounting and accountability in colonial New Zealand: The case of the Nelson School Society (1842-52):

Little is known about accounting activities within early colonial New Zealand settlements. This article investigates the financing, accounting and accountability practices instituted by Nelson settlers between 1842 and 1852, when providing education for the children of the settlement. This archival-based history, viewed through the lenses of stakeholder theory and human accountability, provides insights into these practices by using the Nelson School Society (NSS) as a case study. The Nelson community provided the capital and revenue required to establish and operate schools. Later, application was made to the Government for help to defray continuing losses. Audited accounting records were kept to record the money owing to the treasurer and to demonstrate to stakeholders the need for further resources to cover this debt and expand the NSS. The NSS accounted to the capital providers and other stakeholders through annual public meetings, published reports and public oral examinations. Overall, this archival history suggests that organizations in colonial Nelson used financing, accounting and accountability practices to meet the expectations of stakeholders to obtain the resources necessary to provide education and not to account for individual performance and behaviour (Hoskin & Macve, 1986).

Twenty years of Accounting History, 1996–2015: Evidence of the changing faces of accounting history research

Early research into accounting history publishing patterns indicates researchers were predominately male, working for Anglophone universities and were researching private sector accounting in Anglophone countries. However, recent research suggests this may be changing. Extending and expanding the earlier research of Williams and Wines (2006), the purpose of this paper is to examine publication patterns in the New Series of Accounting History from 1996 to 2015. There has been growth in the journal’s thematic coverage and its global and gender representation. It also reports that while temporal and geographical coverage has expanded, there has been little change in the degree of international collaboration. Although much has been achieved over the past 20 years of Accounting History, there are a number of emerging topics and developing fields of historical enquiry that could be addressed in future volumes, together with research that interfaces accounting with the wider business, political, social and legal historical space.

Performance management, budgeting, and legitimacy‐based change in educational organisations

Purpose – The purpose of this paper is to document the types of and any changes in the budgeting and performance management practices of New Zealand primary educational organisations and explain why they occurred using an institutional theory framework. In doing so, it will provide an understanding of past budgeting and performance measurement and reporting practice, as well as consider the policy implications for the contemporary public‐provided primary education system.Design/methodology/approach – The paper uses a historical archival‐based case study approach.Findings – The historical evidence suggests that from 1844 until 1859 budgeting and performance management practices in educational organisations changed as the provision and control of education moved from not‐for‐profit community‐based organisations to become a predominantly public function. The budgeting, inspection and performance management practices and changes observed in the primary education providers were directly related to their need t...

The management accountant's role in quality management: A Queensland perspective

Abstract The successful implementation of quality management (QM) requires a change in both an organizations culture and structure. Consequently, as management accountants are organizational members their roles and systems will need to change to provide support for this QM implementation. This study found that although the majority of management accountants are involved in the implementation of quality concepts into the accounting area of the firm, there has been little modification of cost determination methods and limited development and use of quality related performance measures. Nevertheless, the overall results of this research imply that the role of the management accountant has altered due to the implementation of QM practices, but not to the degree indicated in the literature.

Entering the accounting profession: the operationalization of ethnicity-based discrimination

Purpose The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a research project. Design/methodology/approach The cohort interviewed comprises 45 participants of 20 different ethnicities. Findings From this interview data, it appears that employers mostly favour “Pakeha” New Zealanders (the non-Maori ethnic majority group, mostly of British origin); those who migrated from China and East Asia are the most disfavoured; between them are those of ethnic minorities brought up in New Zealand and those who migrated from the Indian subcontinent and South Asia. Underneath the experience of discrimination is the operationalization of ten subtle factors, and a range of strategies adopted to overcome such factors, as further described in this study. Research limitations/implications The findings may permit stakeholders, including professional bodies, employers, aspirant accountants, vocational counsellors, and those who have interests in promoting equality and meritocracy in the accounting profession, to formulate effective rules and structures to combat discrimination. It may also inform those in other professions seeking to lessen ethnic discrimination, and wider society. Originality/value The study fills a gap in the accounting literature by elaborating on the mechanisms of how ethnic minorities are discriminated against. It confirms that discrimination is suffered not only by the most salient ethnic groups, but by graduates of “Western” universities, of many and diverse ethnicities, all of whom suffer being perceived as “outsiders”.

From community to public ownership: a tale of changing accountabilities

Purpose - – The purpose of this paper is to examine changes in accountability as the provision and control of education moved from private nonprofit organisations to a public sector provider. Design/methodology/approach - – Analysis of nineteenth century archival documents from significant primary educational providers in a major early New Zealand settlement. Findings - – The nonprofit education provider utilised public meetings including public examinations, whose effect was to develop trust based on the education values it shared with its community of stakeholders. It also published financial reports which, along with inspections and statistical returns, were preferred once the government became the education provider. Such publications and inspections indicated bureaucracy and control. Nevertheless, government funding, rather than the nonprofit organisation’s dependence on its community, made education provision sustainable. Research limitations/implications - – It has been suggested that the differences between public sector and private sector accounting and accountability are not always sharply defined (Carnegie and Napier, 2012). However, this case study shows that a change of education provider did lead to a marked difference in accountability. While theory suggests that public sector accountability should enhance democracy, the party best meeting this brief was the nonprofit provider, with the public sector provider preferring hierarchical accountability. It could be argued that funding dependence drove these different approaches as community accountability was traded for financial security. Originality/value - – Distinctive study of accountability practices to external stakeholders, in a mid-nineteenth century education context.

Liberal Education ‐ Is it of Value to Practicing Accountants in New Zealand?

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.