مقاله انگلیسی استفاده و عدم استفاده از اطلاعات حسابداری: مطالعه موردی پروژه های بحث برانگیز در محیط های دولتی و غیر انتفاعی

این مقاله علمی پژوهشی (ISI)  به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۲۴ 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: H742

سال نشر: ۲۰۲۱

نام ناشر (پایگاه داده): الزویر

نام مجله:   Critical Perspectives on Accounting

نوع مقاله: علمی پژوهشی (Research articles)

تعداد صفحه انگلیسی: ۲۴ صفحه PDF

عنوان کامل فارسی:

مقاله انگلیسی ۲۰۲۱ :  استفاده و عدم استفاده از اطلاعات حسابداری: مطالعه موردی پروژه های بحث برانگیز در محیط های دولتی و غیر انتفاعی

عنوان کامل انگلیسی:

Use and non-use of accounting information: The case of controversial projects in public and non-profit settings

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Abstract

This paper investigates whether and how accounting information is used in debates and decisionmaking processes about controversial projects in public sector and non-profit settings in the Netherlands and Italy. The research is based on two case studies and relies on multiple methods of qualitative data collection, including documents, interviews with key actors and media reports. The research finds a more limited extent of accounting information use than expected given the controversiality of the projects. It raises various types of explanations for this limited accounting information use, especially that ruling groups of actors supporting the project do not give room to the opposing minority for putting forward their concerns and preferences. The power position of the ruling majority thus matters in mitigating opportunities for a dialogic use of accounting information leading to the decision-making about the projects. So, controversiality is a determining factor, but insufficient as an explanation for the extent to which accounting information is used. In addition, the type of accounting information use is depending on the actors’ appreciation of the project. Advocates and opponents concerning both projects were in general inclined to an ammunition type of accounting information use, whereas actors holding a neutral position used available accounting information in a more rational way.

Keywords: Accounting information use, Controversial projects, Context-depending accounting information use, Dialogic accounting

۱.Introduction

 In February 2020 UK’s PPrime Minister Boris Johnson gave his approval to the construction of a high-speed train connection between London and the north of the country. Originally in 2011–۲۰۱۷, when this project was supposed to require investments amounting to about 33 billion pounds, it was supported by cities along this new connection and by building companies, while it was faced with protests from citizens fearing for noise and other nuisance close to the train connection. However, more recently the project became controversial among broader groups of citizens, when it turned out that expected investments would rise to 106 billion pounds, due to expensive additional building requirements and high consultancy costs. These broader groups of citizens criticized the project for its huge financial and questionable economic impacts, including doubtful connectivity gains (Source: press releases about this project in the newspapers, for example in the Guardian, and websites like CityLab)…

۶.Conclusions and discussion

 Our paper investigates whether and how accounting information was used in debates and decision-making processes about controversial projects in public sector and non-profit settings, i.e., the Forum project in Groningen, the Netherlands and the Sant’Agostino project in Modena, Italy. This section presents our concluding findings and reflects on them.

Contrasted to our initial assertion that the controversiality of a project would give rise to intense debates and related use of accounting information by actors with diverging preferences about this project, accounting information use was limited. The main reason thereof was an unequivocal appreciation, either positive or negative, by many of the relevant actors, which inhibited the room for finding compromises among the powerful actors and other actors having different ideas. Proponents of the project mobilized their power position so to go ahead with the project and did not give much opportunity to dialogues which also would incorporate the ideas of opponents. When accounting information was on the agenda, many actors took notice of this information, that is they read and assessed it, but this information did generally not change their position towards the project…

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