The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise

Courtois, Cynthia; Gendron, Yves

doi:10.1080/09638180.2019.1643753

Cited by 10 publications

(2 citation statements)

References 48 publications

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“…For intention and whistleblowing behavior, the perception of attitudinal beliefs is indifferent in SMEs, which differs from the results found by Alleyne et al (2018) (2009). These findings demonstrate the absence of clear and direct links between the perception of attitudes and their results, denoting the possibility of automated or intuitive (Courtois & Gendron, 2020), but not utilitarian, behavior.…”

Section: Discussionmentioning

confidence: 74%

Whistleblowing in small and large accounting firms in Brazil

Sallaberry¹,

Martínez-Conesa²,

Flach³

2022

Small Bus Int Rev

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Organizations must constantly try to prevent losses resulting from unforeseen events and fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks, but this phenomenon has not yet been studied in SMEs. This research seeks to analyze the relationships between attitudinal, normative, and control beliefs on the whistleblowing of accounting professionals, contrasting the behavior between small and large accounting firms from the perspective of the Theory of Planned Behavior. By using the structural equation modeling (PLS-SEM) method on a sample of 559 Brazilian accounting professionals, the analysis shows that an individual’s perceptions and characteristics influence their whistleblowing practices depending on firm size. SME accountants are directly and negatively influenced by family management and control beliefs, but are positively influenced by the moderation of attitudinal beliefs and by the risks of the scenario.

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Section: Discussionmentioning

confidence: 74%

Whistleblowing in small and large accounting firms in Brazil

Sallaberry¹,

Martínez-Conesa²,

Flach³

2022

Small Bus Int Rev

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“…They point at the increasingly influential role of technocratic actors in economic governance and how those actors use this power to push their agenda and then redirect public policies (van’t Klooster, 2023). Integrating those aspects could help extend the accounting research beyond well-publicized behaviours to explore processes and behaviours occurring behind closed doors (such as, for example, Courtois and Gendron, 2020; Goretzki and Messner, 2019; Laguecir et al ., 2020a; Morales and Lambert, 2013).…”

Section: Theorizing Agencymentioning

confidence: 99%

Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism

Leca,

Laguecir

2023

JPBAFM

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PurposeIn his 2022 paper, in the Journal of Public Budgeting, Accounting and Financial Management, Sven Modell reviews and reflects on the public sector's institutional research dealing with performance measurement and management (PMM) over the past decade. Modell suggests potential extensions of this body of research. This paper seeks to contribute to the path that Modell initiated. It offers directions in which institutional theory might contribute further to research on agentic aspects of PMM in the public sector.Design/methodology/approachThe paper is a rejoinder emphasizing how institutional theory could further nurture reflection on PMM research in the public sector. The authors draw upon Modell's article and ongoing research in the institutional theory field.FindingsModell insists that institutional research on PMM in the public sector should explore the constitutive effects of PMM practices while conceiving such practices as institutionally embedded phenomena. The authors seek to extend this approach by considering the role of agency in institutional processes. To do this, the authors build on recent institutional research on agency, discussing how those new conceptualizations could nurture and develop the understanding of PMM practices in the public sector. The authors further discuss implications for coupling and decoupling as sites of agency. Such literature is relevant for examining emerging themes in public-sector accounting because it allows the authors to better conceptualize the underlying mechanisms of agency in the context of public service provision characterized by institutional complexity.Originality/valueThis paper details several implications of the current developments in new institutional theory in examining agency in the relationship between institutions and PMM, pointing at the case of decoupling. In so doing, the authors seek to stimulate a constructive exchange between public-sector accounting and a broader institutionalist body of research and suggest ways of extending the PMM research agenda.

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