A Teoria Institucional aplicada à Contabilidade Gerencial: análise da contribuição teórica e metodológica de publicações internacionais ocorridas no período de 2006 a 2015

Vailatti, José Luiz; Rosa, Fabrícia da Silva; Vicente, Ernesto Fernando Rodrigues

doi:10.16930/2237-7662/rccc.v16n47p97-111

Cited by 10 publications

(4 citation statements)

References 12 publications

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“…Na Contabilidade Gerencial, mesmo os principais temas estando ligados às questões internas das organizações como sistemas de controle, orçamento e avaliação de desempenho, a maioria dos estudos visam aos fatores externos que levam a mudanças nas práticas da organização, investigando também a questão do isomorfismo e a sua causalidade. Esses resultados confirmam os estudos anteriores (Cunha et al, 2015;Vailatti et al, 2017) com a utilização da NIS na maioria dos estudos ligados à Contabilidade Gerencial.…”

Section: Discussão Dos Resultadosunclassified

Institutional Theory: A Bibliometric Analysis in Accounting Research

Luz

Lisboa

Lavarda

et al. 2018

REPeC

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Todos os direitos, até mesmo de tradução, são reservados. É permitido citar parte de artigos sem autorização prévia, desde que seja identificada a fonte. cc BY Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Periódico Trimestral, digital e gratuito publicado pela Academia Brasileira de Ciências Contábeis Editado em Português e Inglês. Versão original em Português.

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Section: Discussão Dos Resultadosunclassified

Institutional Theory: A Bibliometric Analysis in Accounting Research

Luz

Lisboa

Lavarda

et al. 2018

REPeC

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“…Considerable research has been conducted in management accounting topics since the mid-1990s (Foster & Young, 1997Otley, 2016;Vailatti, Da Silva Rosa, & Vicente, 2017). In particular, the past two decades have witnessed a growing interest from researchers in interdisciplinary studies on hospitality management accounting (Hesford, Lee, Van der Stede, & Young, 2006).…”

Section: Interdisciplinary Research In Hospitality Finance and Accountingmentioning

confidence: 99%

The Valuation Effects of Capital Structure and Earnings Quality on Firms in the Hotel Industry

Chen¹

2020

Preprint

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Similarly, Park and Jang (2013) provide two illustrations that differentiate the service and manufacturing industries. First, in service industries, capital investments in machinery and equipment are relatively small. If service firms lease their facilities, the total capital invested is working capital (Gill, Biger, & Bhutani, 2008). Second, the association between capital structure and strategic choice might produce different outcomes within service industries. This is because the benefits of diversification derived from scale economies could differ between manufacturing and service industries due to differences in investments. Considering these industry characteristics differences, the current study focuses on one service industry to analyze the potential effects of capital structure and earnings management on firm value. Due to the lack of firm-level diversification data and limited research in the hotel industry, I specifically investigate the hotel industry as a representative sample of service industries in this study. The importance of Earnings ManagementAlthough earnings management has been extensively studied in the accounting literature, it may be argued that the importance and prominence of this research topic have increased significantly since the accounting scandals of 2000 and the 2008 financial crisis (Ronen & Yaari, 2008). Regarding 2000, one of the first scandals involved the highly regarded Xerox corporation when the company reported that it had overstated profits by $1.4 billion during the prior 4 years. Subsequently, approximately twenty large and highly publicized scandals followed between October 2001 and the enactment of the Sarbanes-Oxley Act of 2002 (Forbes, 2002). In late 2001, Enron's failure to make proper disclosures concerning various relatedparty transactions and to account for off-balance-sheet transactions resulted in its now infamous bankruptcy filing. Arthur Andersen LLP, which was the fifth-largest accounting firm in the world, collapsed because the company's Dallas office shredded documents pertinent to the Congressional investigation of Enron's bankruptcy. The various governance failures that followed Enron include the widely publicized cases of Global Crossing's and Adelphia Communications Corporation's dubious financial reporting as well as Tyco International Limited's sweetheart loans to executives. The largest collapse was that of WorldCom 2002, with the market value of the company's common stock plunging from about $150 billion in January 2000 to less than $150 million as of July 1, 2002(Cohen, Dey, & Lys, 2005. These multi-billion-dollar financial failures created losses for millions of ordinary investors and shook their faith on the integrity of the capital market and the reliability of financial reporting.

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“…Vailatti et al (2017) analyzed methodologies used in international research, which used institutional theory to evaluate aspects of management accounting. The study adopts a quantitative approach.…”

Section: Literature Reviewmentioning

confidence: 99%

Understanding IFRS adoption

Riahi

Khoufi

2019

JAAR

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Purpose The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries. Design/methodology/approach The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs. Findings The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism). Research limitations/implications It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit. Practical implications These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards. Originality/value At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

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A Teoria Institucional aplicada à Contabilidade Gerencial: análise da contribuição teórica e metodológica de publicações internacionais ocorridas no período de 2006 a 2015

Cited by 10 publications

References 12 publications

Institutional Theory: A Bibliometric Analysis in Accounting Research

Institutional Theory: A Bibliometric Analysis in Accounting Research

The Valuation Effects of Capital Structure and Earnings Quality on Firms in the Hotel Industry

Understanding IFRS adoption

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