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Papers by dean neu

Research paper thumbnail of Accounting for extortion

Accounting, Organizations and Society, 2019

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Research paper thumbnail of Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging

Journal of Business Ethics

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Research paper thumbnail of Special issue on Southern Accounts

Critical Perspectives on Accounting

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Research paper thumbnail of Financial Inscriptions and Social Accountability Processes

SSRN Electronic Journal

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Research paper thumbnail of Speaking Truth to Power: Twitter Reactions to the Panama Papers

Journal of Business Ethics

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Research paper thumbnail of Twitter and social accountability: Reactions to the Panama Papers

Critical Perspectives on Accounting

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Research paper thumbnail of The Institute of Chartered Accountants of Ontario (Icao) and the Emergence of Ethical Codes

Accounting Historians Journal

Starting from the premise that ethical codes fulfil important ideological functions, we document ... more Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, “professional ethics”. We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide “compelling reasons” for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political importance of memory, especially given the ahistorical nature of current day discussions of professional ethics.

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Research paper thumbnail of “Discovering” Indigenous Peoples: Accounting and the Machinery of Empire

Accounting Historians Journal

This study examines the historical usage of accounting as a technology of government within the d... more This study examines the historical usage of accounting as a technology of government within the domain of government-indigenous peoples relations in Canada. Our thesis is that accounting was salient within the chain of circumstances that influenced the discovery/identification of indigenous peoples as a governable population. By the 1830s, accounting techniques had come to occupy a central place in the military machinery of empire. When the cost-cutting and reformist sentiments prevalent in Britain during the early 1800s encouraged the reconsideration of the military costs of empire, accounting techniques were one of the methods used in the attempt to interrogate military expenditures. Partially as a result of these interrogations, indigenous peoples came to be identified as a site for cost cutting by British bureaucrats. However, it was at the level of the colonial administration in the Upper and Lower Canadas that the competing demands of “government” encouraged indigenous peoples...

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Research paper thumbnail of Klein's Free Market Utopia

Canadian Dimension, Feb 1, 1995

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Research paper thumbnail of The birth of a nation: Accounting and Canada�s first nations, 1860�1900

Accounting Organizations and Society an International Journal Devoted to the Behavioural Organizational and Social Aspects of Accounting, 2006

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Research paper thumbnail of Book Reviews: Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process

The Accounting Historians Journal, Dec 1, 1995

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Research paper thumbnail of The changing internal market for ethical discourses in the Canadian CA profession

Accounting Auditing Accountability Journal, Nov 16, 2012

ABSTRACT Starting from the premise that formal ethical codes and other ethical discourses differ ... more ABSTRACT Starting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, it is analyzed how practitioner-directed ethical discourses have spoken and continue to speak about character-based ethics. Borrowing from the literature on professions and Pierre Bourdieu’s theory of practice, starts from the assumption that editorials in practitioner-oriented publications are a form of cultural good traded on an internal symbolic market. By providing access to symbolic capital, trade in this good acts to bind together members of the accounting profession, yet trade in this good also has the potential to obscure a number of important, underlying social issues. The study is based on a close (textual) reading of editorials in the Canadian Chartered Accountant (subsequently renamed CA Magazine) from 1911 to 1999, and this reading is framed in light of a number of macro-level and meso-level (contextual) changes. It is found that character-based ethical discourses continue to pervade this professional field, though not without important changes which themselves need to be explained in light of the more widespread, non-professional field.

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Research paper thumbnail of Financial scandals, accounting change and the role of accounting academics: A perspective from North America

Http Dx Doi Org 10 1080 09638180500124905, Feb 17, 2007

This paper examines the responses of North American academics to the recent wave of accounting an... more This paper examines the responses of North American academics to the recent wave of accounting and audit scandals, pointing out that the main response has either been to appeal to a moralistic concept of ethics or to portray them as isolated incidents or indicative of problems elsewhere (e.g. relating to investment advice). We suggest that these responses fail to address the social and political context of accounting. Drawing on Bourdieu's framework for analysing academic work, the paper locates North American accounting academia, even though it is quite fragmented and diverse, in the Corporate University, and the allegiances of North American accounting academics to the accounting industry. However, recent scandals also provide an opportunity to intervene effectively and produce meaningful change. Through collective action, perhaps through the Association for Integrity in Accounting, we offer suggestions for interventions to produce substantive and worthwhile changes in teaching and research.

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Research paper thumbnail of Funding Mechanisms, Cost Drivers, and the Distribution of Education Funds in Alberta: A Case Study

Alberta Journal of Educational Research, 2000

Abstract: Critical analysis of historical financial data of the Calgary Board of Education (CBE) ... more Abstract: Critical analysis of historical financial data of the Calgary Board of Education (CBE) examined the impact of Alberta's 1994 funding changes on the CBE and the distribution of Alberta's education funding. Findings illustrate how funding mechanisms are used to ...

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Research paper thumbnail of Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process

The Accounting Historians Journal, Dec 1, 1995

La réalisation optimale de systèmes informatiques (Coll. Études informatiques et logiciels) Cet o... more La réalisation optimale de systèmes informatiques (Coll. Études informatiques et logiciels) Cet ouvrage présente une démarche globale pour réaliser un système informatique permettant la prise en compte des besoins, aussi bien métiers que techniques, des entreprises ou des ...

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Research paper thumbnail of Accounting research and the public interest

Accounting Auditing and Accountability Journal, 2005

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Research paper thumbnail of Praxis, Doxa and research methods: Reconsidering critical accounting

Critical Perspectives on Accounting, 2015

ABSTRACT This essay examines the critical accounting field's current reliance on qualitat... more ABSTRACT This essay examines the critical accounting field's current reliance on qualitative methods, asking whether these methods are necessarily better than quantitative methods. The notion of praxis and the purpose of critical research are discussed and the pros and cons of quantitative methods in relation to this notion and purpose are considered. The taxonomy of critical accounting and its ontological and epistemological assumptions are reviewed in order to problematize the field's doxa, or taken-for-granted understanding of how critical research ought to be conducted. Examples are provided of two theoretical perspectives that rely on quantitative and mixed methods (critical realism and Bourdieu's praxeology), and a number of research questions that are conducive to the use of quantitative and mixed methods are identified.

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Research paper thumbnail of Auditor and Audit Independence in an Age of Financial Scandals

Advances in Public Interest Accounting, 2006

ABSTRACT It is in the context of the huge (but largely unaccountable) impact of accounting and ac... more ABSTRACT It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few years need to be seen. These scandals raise questions of independence and the role of the audit industry in alerting investors, employees, suppliers, customers and the general public to the realities of corporate wrongdoing and weakness. This paper introduces a Special Issue that offers a counter-hegemonic story, pointing out that things can be different and better in substantive ways, that auditor independence and integrity require more substantive thinking and analysis than simple re-arrangements of regulatory institutions or calls for superheroes who can transcend pressures to abet crime. After reviewing the contents of the various contributions to this Special Issue, the paper makes some brief comments about possible solutions to the problem of independence of audits and suggests a focus on audit, not auditor, independence.

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Research paper thumbnail of Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption

Télescope: Revue d’analyse comparée en administration publique, 2012

Cet article examine certains défis idéologiques, politiques et moraux auxquels font face les véri... more Cet article examine certains défis idéologiques, politiques et moraux auxquels font face les vérificateurs internes dans leur lutte contre la fraude et la corruption. Plus particulièrement, il considère l’influence de ces trois facteurs sur les définitions de la fraude et de la corruption et sur la perception des objectifs des vérifications internes. Les deux cas très connus de fraude et de corruption (le scandale des commandites au Canada et l’effondrement de WorldCom) sont abordés de manière à montrer comment ces facteurs peuvent nuire à l’indépendance, à l’intégrité et au jugement professionnel des vérificateurs. Ces deux cas d’espèce illustrent bien le phénomène des dénonciateurs et à quel point la foi de ceux-ci en l’intégrité du système peut en faire des victimes d’injustices et d’aliénation, ou même des « héros tragiques ». Finalement, les meilleures politiques d’intervention dans ces situations et les ressources didactiques que la profession a rendues disponibles et qui perm...

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Research paper thumbnail of Financial Reforms in Alberta: The Impact on School Districts

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Research paper thumbnail of Accounting for extortion

Accounting, Organizations and Society, 2019

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Research paper thumbnail of Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging

Journal of Business Ethics

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Research paper thumbnail of Special issue on Southern Accounts

Critical Perspectives on Accounting

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Financial Inscriptions and Social Accountability Processes

SSRN Electronic Journal

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Speaking Truth to Power: Twitter Reactions to the Panama Papers

Journal of Business Ethics

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Twitter and social accountability: Reactions to the Panama Papers

Critical Perspectives on Accounting

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The Institute of Chartered Accountants of Ontario (Icao) and the Emergence of Ethical Codes

Accounting Historians Journal

Starting from the premise that ethical codes fulfil important ideological functions, we document ... more Starting from the premise that ethical codes fulfil important ideological functions, we document the trajectory of the Institute of Chartered Accountants of Ontario's [ICAO] ethical code since their incorporation in 1883. In the analysis that follows, we argue that shifts occurred in how the written ethical code spoke of, and conceptualized, “professional ethics”. We also propose that these shifts can be read as responses to changing circumstances: the ideological effect being to provide “compelling reasons” for the maintenance of professional privilege. The provided analysis contributes to our understanding of the role and functioning of ethical codes and highlights the political importance of memory, especially given the ahistorical nature of current day discussions of professional ethics.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of “Discovering” Indigenous Peoples: Accounting and the Machinery of Empire

Accounting Historians Journal

This study examines the historical usage of accounting as a technology of government within the d... more This study examines the historical usage of accounting as a technology of government within the domain of government-indigenous peoples relations in Canada. Our thesis is that accounting was salient within the chain of circumstances that influenced the discovery/identification of indigenous peoples as a governable population. By the 1830s, accounting techniques had come to occupy a central place in the military machinery of empire. When the cost-cutting and reformist sentiments prevalent in Britain during the early 1800s encouraged the reconsideration of the military costs of empire, accounting techniques were one of the methods used in the attempt to interrogate military expenditures. Partially as a result of these interrogations, indigenous peoples came to be identified as a site for cost cutting by British bureaucrats. However, it was at the level of the colonial administration in the Upper and Lower Canadas that the competing demands of “government” encouraged indigenous peoples...

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Research paper thumbnail of Klein's Free Market Utopia

Canadian Dimension, Feb 1, 1995

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The birth of a nation: Accounting and Canada�s first nations, 1860�1900

Accounting Organizations and Society an International Journal Devoted to the Behavioural Organizational and Social Aspects of Accounting, 2006

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Book Reviews: Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process

The Accounting Historians Journal, Dec 1, 1995

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The changing internal market for ethical discourses in the Canadian CA profession

Accounting Auditing Accountability Journal, Nov 16, 2012

ABSTRACT Starting from the premise that formal ethical codes and other ethical discourses differ ... more ABSTRACT Starting from the premise that formal ethical codes and other ethical discourses differ in their audiences, effects and characteristics, it is analyzed how practitioner-directed ethical discourses have spoken and continue to speak about character-based ethics. Borrowing from the literature on professions and Pierre Bourdieu’s theory of practice, starts from the assumption that editorials in practitioner-oriented publications are a form of cultural good traded on an internal symbolic market. By providing access to symbolic capital, trade in this good acts to bind together members of the accounting profession, yet trade in this good also has the potential to obscure a number of important, underlying social issues. The study is based on a close (textual) reading of editorials in the Canadian Chartered Accountant (subsequently renamed CA Magazine) from 1911 to 1999, and this reading is framed in light of a number of macro-level and meso-level (contextual) changes. It is found that character-based ethical discourses continue to pervade this professional field, though not without important changes which themselves need to be explained in light of the more widespread, non-professional field.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Financial scandals, accounting change and the role of accounting academics: A perspective from North America

Http Dx Doi Org 10 1080 09638180500124905, Feb 17, 2007

This paper examines the responses of North American academics to the recent wave of accounting an... more This paper examines the responses of North American academics to the recent wave of accounting and audit scandals, pointing out that the main response has either been to appeal to a moralistic concept of ethics or to portray them as isolated incidents or indicative of problems elsewhere (e.g. relating to investment advice). We suggest that these responses fail to address the social and political context of accounting. Drawing on Bourdieu's framework for analysing academic work, the paper locates North American accounting academia, even though it is quite fragmented and diverse, in the Corporate University, and the allegiances of North American accounting academics to the accounting industry. However, recent scandals also provide an opportunity to intervene effectively and produce meaningful change. Through collective action, perhaps through the Association for Integrity in Accounting, we offer suggestions for interventions to produce substantive and worthwhile changes in teaching and research.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Funding Mechanisms, Cost Drivers, and the Distribution of Education Funds in Alberta: A Case Study

Alberta Journal of Educational Research, 2000

Abstract: Critical analysis of historical financial data of the Calgary Board of Education (CBE) ... more Abstract: Critical analysis of historical financial data of the Calgary Board of Education (CBE) examined the impact of Alberta's 1994 funding changes on the CBE and the distribution of Alberta's education funding. Findings illustrate how funding mechanisms are used to ...

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process

The Accounting Historians Journal, Dec 1, 1995

La réalisation optimale de systèmes informatiques (Coll. Études informatiques et logiciels) Cet o... more La réalisation optimale de systèmes informatiques (Coll. Études informatiques et logiciels) Cet ouvrage présente une démarche globale pour réaliser un système informatique permettant la prise en compte des besoins, aussi bien métiers que techniques, des entreprises ou des ...

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Accounting research and the public interest

Accounting Auditing and Accountability Journal, 2005

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Praxis, Doxa and research methods: Reconsidering critical accounting

Critical Perspectives on Accounting, 2015

ABSTRACT This essay examines the critical accounting field's current reliance on qualitat... more ABSTRACT This essay examines the critical accounting field's current reliance on qualitative methods, asking whether these methods are necessarily better than quantitative methods. The notion of praxis and the purpose of critical research are discussed and the pros and cons of quantitative methods in relation to this notion and purpose are considered. The taxonomy of critical accounting and its ontological and epistemological assumptions are reviewed in order to problematize the field's doxa, or taken-for-granted understanding of how critical research ought to be conducted. Examples are provided of two theoretical perspectives that rely on quantitative and mixed methods (critical realism and Bourdieu's praxeology), and a number of research questions that are conducive to the use of quantitative and mixed methods are identified.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Auditor and Audit Independence in an Age of Financial Scandals

Advances in Public Interest Accounting, 2006

ABSTRACT It is in the context of the huge (but largely unaccountable) impact of accounting and ac... more ABSTRACT It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few years need to be seen. These scandals raise questions of independence and the role of the audit industry in alerting investors, employees, suppliers, customers and the general public to the realities of corporate wrongdoing and weakness. This paper introduces a Special Issue that offers a counter-hegemonic story, pointing out that things can be different and better in substantive ways, that auditor independence and integrity require more substantive thinking and analysis than simple re-arrangements of regulatory institutions or calls for superheroes who can transcend pressures to abet crime. After reviewing the contents of the various contributions to this Special Issue, the paper makes some brief comments about possible solutions to the problem of independence of audits and suggests a focus on audit, not auditor, independence.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Les vérificateurs internes « sur la crête » : idéologie, politique, éthique et lutte contre la fraude et la corruption

Télescope: Revue d’analyse comparée en administration publique, 2012

Cet article examine certains défis idéologiques, politiques et moraux auxquels font face les véri... more Cet article examine certains défis idéologiques, politiques et moraux auxquels font face les vérificateurs internes dans leur lutte contre la fraude et la corruption. Plus particulièrement, il considère l’influence de ces trois facteurs sur les définitions de la fraude et de la corruption et sur la perception des objectifs des vérifications internes. Les deux cas très connus de fraude et de corruption (le scandale des commandites au Canada et l’effondrement de WorldCom) sont abordés de manière à montrer comment ces facteurs peuvent nuire à l’indépendance, à l’intégrité et au jugement professionnel des vérificateurs. Ces deux cas d’espèce illustrent bien le phénomène des dénonciateurs et à quel point la foi de ceux-ci en l’intégrité du système peut en faire des victimes d’injustices et d’aliénation, ou même des « héros tragiques ». Finalement, les meilleures politiques d’intervention dans ces situations et les ressources didactiques que la profession a rendues disponibles et qui perm...

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Research paper thumbnail of Financial Reforms in Alberta: The Impact on School Districts

Bookmarks Related papers MentionsView impact