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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۷ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H688
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: Critical Perspectives on Accounting
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۷ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : نقش حسابداری و حسابداران در رسوایی فساد یارانه نفت در نیجریه
عنوان کامل انگلیسی:
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria
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Abstract
Accounting firms have long been profit-orientated ventures, and their pursuit of profits has overshadowed the protection of the public interest they avow. This study investigates how corruption, as an institutionalised practice in Nigeria, has led two accounting firms to support and engage in corruption rather than guard against it in an oil subsidy corruption scandal in Nigeria. Adopting Dillard, Rigsby, and Goodman’s (2004) model of institutional theory, the study argues that the institutionalisation of corruption, through its pervasiveness at the social, economic and political level, is a premise for its institutionalisation at the organisational field level (the oil subsidy scheme). Because the two accounting firms were both involved in the operation of the oil subsidy scheme, their practices were essentially forced to conform to the institutionalised practice—corrup tion—as opposed to the protection of the public interest.
Keywords: Corruption, Institutionalised practices, Accountants, Accounting firms, Nigeria, Oil subsidy
۱.Introduction
Accounting and auditing, as integral parts of an organisational structure aimed at protecting investors’ funds from misuse, are as old as organisations themselves (Suddaby, Gendron, & Lam, 2009). The essence of accounting, through the production of companies’ annual reports, internal audit assignments and external audit vetting, is to ensure that the published financial reports are transparent and reflect the underlying financial activities of companies. To ensure these duties are properly undertaken, accountants have claimed they are independent of their clients and are not influenced by their clients while carrying out their duties…
۵.Conclusion and recommendations
The growing spate of accounting firms’ involvement in corrupt practices has often been theorised from the perspective of their increasing pursuit of profit (Mitchell et al., 1998; Hampton & Sikka, 2005; Sikka, 2008). Thus far, the present study has extended the previous literature by arguing that, within the ambit of such growing desire for profit maximisation, accounting firms face mutually reinforcing sets of isomorphic pressures that encourage their involvement in corrupt practices. The study shows how corruption spreads from the macro-level to the organisational field level through the activities of the actors at the macro level, who constitute the majority of the actors at the organisational field level. We also extend institutional theory by showing that the institutionalisation of corruption may not necessarily occur by actors enforcing their power; rather, the non-exercise of vested power may be an institutionalising force itself. This is clear from the organisational field level, where all participants encouraged corruption by not exercising the power vested in them by the oil subsidy guidelines…
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