Ideological hegemony and consent to IFRS: Insights from practitioners in Greece

Mantzari, Elisavet; Georgiou, Omiros

doi:10.1016/j.cpa.2018.06.003

Cited by 36 publications

(58 citation statements)

References 94 publications

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“…There is a cooperation between the central government and local governments in the process of internalizing ideology so that ideology can be well embedded, so that hegemony can be maintained. These results are supported by research by Mantzari, and Georgiou (2018) and Mantzari et al, (2017) that IFRS adoption is induced by external and internal forces. International organizations that work together to support the global market are external forces that cannot be avoided by Indonesian accounting standard setters to adopt IFRS.…”

Section: Ideology In Forming Sakip Hegemony Culturesupporting

confidence: 71%

“…In addition, empirically the use of hegemony theory about the analysis of the Performance Accountability System of Government Agencies has not been found. However, hegemony theory is widely used in several studies such as research on polemic adoption of International Financial Reporting Standards (IFRS) into accounting practice Georgiou, 2018, andMantzari et al, 2017) and related socio-political governance (Ashraf, and Uddin, 2015). Malang City was chosen as the object of research because in 2018 Malang City received a very good score (BB) for the SAKIP that it has implemented.…”

Section: Page | 1039mentioning

confidence: 99%

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Hegemony of Performance Accountability Systems of Government Intitutions in Malang : An Ideology Perspective

Nastiti¹,

Pujiningsih

Wardoyo

2021

JRABA

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This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.

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Section: Ideology In Forming Sakip Hegemony Culturesupporting

confidence: 71%

Section: Page | 1039mentioning

confidence: 99%

Hegemony of Performance Accountability Systems of Government Intitutions in Malang : An Ideology Perspective

Nastiti¹,

Pujiningsih

Wardoyo

2021

JRABA

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“…Gramsci (1999: 641) noted how each individual's conception of the world has been largely 'inherited from the past and uncritically absorbed'. Common sense is therefore made up of a set of economic, political, moral and cultural beliefs that are uncritically seen as 'true' by an individual and therefore privilege certain forms of understanding while excluding others (Cooper, 1995;Femia, 1987;Mantzari and Georgiou, 2019). By influencing the perception of common sense with their values, social elites can ensure the allegiance of the masses to their vision of the world.…”

Section: Gramsci's Understanding Of Power Relationsmentioning

confidence: 99%

“…The deceptively neutral appearance of accounting and its rhetoric based on highly desirable concepts such as efficiency, effectiveness and profit make it an invaluable weapon in the service of interested ideological messages. As in Gramsci's (1999) understanding of common sense, accounting is intimately linked to themes that are embedded in the social subconscious which in turn reinforce accounting's authority and credibility (Cooper, 1995;Lehman and Tinker, 1987;Mantzari and Georgiou, 2019). Once an organisation's problems are couched in financial terms, the potential solutions can be identified merely in financial terms, which denies a presence to other issues that cannot be captured by accounting tools (Cooper, 1995).…”

Section: Accounting Power and Ideologymentioning

confidence: 99%

Accounting for hegemony. Fascist ideology and the shifting roles of accounting at the University of Ferrara and the Alla Scala Opera House (1922–1943)

Bigoni

2021

Accounting History

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Accounting researchers have shown how accounting is implicated in the creation of power relations. Most studies assume a unidirectional relationship between the ideological beliefs of those in power and accounting practices. The study adopts Gramsci’s understanding of power relations to analyse how Italian Fascists enlisted accounting information to ensure that two important organisations, the University of Ferrara and the Alla Scala Opera House, would become a conduit for the diffusion of Fascist ideology. The article shows how there is not an uncomplicated, unidirectional relationship between ideology and accounting. The illusorily neutral appearance of accounting allows it to be adapted to play different roles and acquire different meanings even in the achievement of the same set of ideological beliefs. The study also shows how Gramsci’s thought offers an alternative reading of power relations to that of Foucault and Marx and considers a set of ideological beliefs which are scarcely analysed in accounting history studies.

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“…Such FIBs, which utilize the private placement market to sell their securities to large institutional investors, are not required to present U.S. GAAP-basis statements nor must they reconcile earnings and equity to U.S. GAAP amounts. Also, in raising capital in other countries, all that is usually required of foreign FIBs is that they present their financial statements on the basis of their home country standards (Mantzari & Georgiou, 2019…”

Section: International Accounting Standards and The Concept Of Sib Comentioning

confidence: 99%

The Role and Impact of International Financial Reporting Standards on Cross-Border Financing for a Systemically Important Bank from Macroeconomic Perspectives—Technical Review Research Study

Kasztelnik¹,

Ctp²

2020

IBES

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The author of the study note that the extensiveness of a country’s international accounting disclosure requirements is a good for the overall disclosure extensiveness of the exchange in that foreign country, which, in turn, is bigly correlated with the cost of listing such as United States, Canada, United Kingdom, The Netherlands, France, Japan, and Germany. The United States and the national over-the-counter market have enjoyed significant growth in foreign listing. In absolute terms, the U.S. numbers are even more impressive. As of December 2019, the 1,420 foreign companies whose shares are traded in the United States reparent the largest amount of foreign listings of any major stock exchange in the world., which reflects, at least in part, recognition by multinational entities that the U.S. securities market represents the most efficient market in the world, thus translating into a lower cost of capital for issuer of securities. This technical research review article may support both the public trade companies and policymakers around the World.

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Ideological hegemony and consent to IFRS: Insights from practitioners in Greece

Cited by 36 publications

References 94 publications

Hegemony of Performance Accountability Systems of Government Intitutions in Malang : An Ideology Perspective

Hegemony of Performance Accountability Systems of Government Intitutions in Malang : An Ideology Perspective

Accounting for hegemony. Fascist ideology and the shifting roles of accounting at the University of Ferrara and the Alla Scala Opera House (1922–1943)

The Role and Impact of International Financial Reporting Standards on Cross-Border Financing for a Systemically Important Bank from Macroeconomic Perspectives—Technical Review Research Study

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