Resistance and Accountability

Cheryl R. Lehman

Emerald

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9781838679941

27 October 2020

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9781838679934

27 October 2020

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9781838679958

27 October 2020

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How do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests. How are communities served in hospitals and schools by accounting standards and administrators? Are shareholders protected from managers’ opportunistic behaviors? How is professional status supported or denied for women in Columbia and other regions of the globe? Accounting’s role in producing worldviews, creating visibilities and in impacting our quality of life stimulates our engagement in these significant issues, reinvigorating what it means to provide accountability. We follow the legacy of public interest and critical accounting research in this volume, uncovering the discipline’s relationship to power and symbolism and its impact on our security and well-being as a challenge to conventional accounting.

Article 1. Management Entrenchment and Stock Option Backdating; Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey and Muni Kelly Article 2. Women Accountants in Academic and Research Spaces in Colombia; Candy Chamorro González, Ruth Alejandra Patiño Jacinto and Lisseth Vásquez Peñaloza Article 3. Connecting Two Worlds: Family Farming and School Feeding through the Theoretical Lenses of Structuration Theory; Leão Maldonado, Silvia Pereira de Castro Casa Nova, Luiz Miguel Renda dos Santos and Marcia Maria dos Santos Bortolocci Espejo Article 4. Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?; Elizabeth A.M. Searing and Daniel Tinkelman Article 5. The Social Construction of Fraud: Views from the Financial Crisis Inquiry Commission; Joanne Sopt Article 6. Essay: Critically Reflecting on Accounting Violence: Matters of the Hearth; Cheryl R. Lehman and Gloria Agyemang Article 7. Editor Reflections: Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect; Cheryl R. Lehman

Cheryl R. Lehman is a Professor in the Department of Accounting, Taxation and Legal Studies at Hofstra University, USA