dean neu - Academia.edu (original) (raw)
Papers by dean neu
Accounting, Organizations and Society, 2019
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Journal of Business Ethics
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Critical Perspectives on Accounting
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SSRN Electronic Journal
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Journal of Business Ethics
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Critical Perspectives on Accounting
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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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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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Canadian Dimension, Feb 1, 1995
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Accounting Organizations and Society an International Journal Devoted to the Behavioural Organizational and Social Aspects of Accounting, 2006
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The Accounting Historians Journal, Dec 1, 1995
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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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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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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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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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Accounting Auditing and Accountability Journal, 2005
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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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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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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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Bookmarks Related papers MentionsView impact
Accounting, Organizations and Society, 2019
Bookmarks Related papers MentionsView impact
Journal of Business Ethics
Bookmarks Related papers MentionsView impact
Critical Perspectives on Accounting
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal
Bookmarks Related papers MentionsView impact
Journal of Business Ethics
Bookmarks Related papers MentionsView impact
Critical Perspectives on Accounting
Bookmarks Related papers MentionsView impact
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
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...
Bookmarks Related papers MentionsView impact
Canadian Dimension, Feb 1, 1995
Bookmarks Related papers MentionsView impact
Accounting Organizations and Society an International Journal Devoted to the Behavioural Organizational and Social Aspects of Accounting, 2006
Bookmarks Related papers MentionsView impact
The Accounting Historians Journal, Dec 1, 1995
Bookmarks Related papers MentionsView impact
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
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
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
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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Accounting Auditing and Accountability Journal, 2005
Bookmarks Related papers MentionsView impact
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
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
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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