Media contributions
1Media contributions
Title Accounting and Finance; New Findings from Sant'Anna School of Advanced Studies in the Area of Accounting and Finance Described (Communication, Disclosure and Power Games: a Figurational Approach To Understanding Cpa Australia's Corporate Governance Scandal) Degree of recognition International Media name/outlet Investment Weekly News Media type Web Duration/Length/Size 522 Words Country/Territory Australia Date 8/12/23 Description 2023 DEC 16 (VerticalNews) -- By a News Reporter-Staff News Editor at Investment Weekly News -- New research on Accounting and Finance is the subject of a report. According to news reporting originating in Pisa, Italy, by VerticalNews journalists, research stated, "PurposeThis research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).Design/methodology/approachData beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo."
Funders for this research include Since acceptance of this article, the following author have updated their affiliations: John Dumay is at the Center for Corporate Reporting, Finance and Tax, Nyenrode Business Universiteit, Breukelen, The Netherlands, and Aalborg University Business School, Aalborg University Business School.
The news reporters obtained a quote from the research from the Sant'Anna School of Advanced Studies, "This study also relied on Norbert Elias' conceptual tool of power games among networks of actors - figurations - to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.FindingsA mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.Originality/value This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory."
According to the news reporters, the research concluded: "Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis."
This research has been peer-reviewed.
For more information on this research see: Communication, Disclosure and Power Games: a Figurational Approach To Understanding Cpa Australia's Corporate Governance Scandal. Accounting Auditing & Accountability Journal, 2023;36(9):446-482. Accounting Auditing & Accountability Journal can be contacted at: Emerald Group Publishing Ltd, Howard House, Wagon Lane, Bingley BD16 1WA, W Yorkshire, England.
Our news correspondents report that additional information may be obtained by contacting Giacomo Pigatto, Sant'Anna School of Advanced Studies, Institute of Management, Pisa, Italy. Additional authors for this research include Lino Cinquini, Andrea Tenucci and John Dumay.
Keywords for this news article include: Pisa, Italy, Europe, Accounting and Finance, Sant'Anna School of Advanced Studies.
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Document INVWK00020231208ejc8000czProducer/Author Investment Weekly News Persons John Dumay