Rewriting accounting’s employment narrative - Journal of …

Sep 1, 2024 · Myriad articles have been written about accounting’s pipeline problem over the past couple of years, but for firms and finance departments, the story can be summarized in one …

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HR & Talent Management - Journal Of Accountancy

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Mar 28, 2024 · Rewriting accounting’s employment narrative. ... The Big 4 accounting firm announced that it will invest $1 billion over three years in talent and technology. The …

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What is a narrative in Accounting Research?

Fig. 1. Research into accounting narratives. Research that addresses ‘what is reported’ sits at the centre of the framework, representing the central phenomenon of interest. These studies are essentially descriptive in nature, and may focus on the topic content or the form of the narratives. ...

Who is the author of an accounting narrative?

Authorship and audience For many accounting narratives, the identity of the author is unknown. For example, in the case of corporate annual reports, there will likely be many individuals involved. Although some sections may have formal authorship attributed (e.g. Chairman's statement), the text may be initially draughted by someone else. ...

Is the operating and Financial Review a genre of accounting narrative?

The study reported on in this article analyzes the U.K. Operating and Financial Review (OFR) as a genre of accounting narrative, employing word frequencies to identify genre rules. Evidence is found… Abstract Accounting narratives are an increasingly important medium of financial communication. ...

When did accounting narratives start focusing on content & readability?

A review of this early research into accounting narratives, focusing on content (thematic studies) and readability (syntactic studies) was published in 1994 (Jones & Shoemaker, 1994). Thematic studies were either form-oriented (generally focussing on keywords, such as positive/negative keywords) or meaning-oriented (Smith & Taffler, 2000). ...

Are preparer-created narratives a key component of Business Reporting?

Preparer-created narratives are now acknowledged as a crucial component of the business reporting… This paper aims to advance the case for accounting scholars possessing substantial professional accounting expertise to use judgement drawing on that expertise (target-disciplinary judgement) as a… ...

Does research into accounting narratives benefit from a theory-based approach?

In terms of theory, it is argued that research into accounting narratives will benefit from theorising at many levels (micro, meso and macro), both separately and in combination. Such research would also benefit from the theory-generative properties of rich case-based research and from the application of suitably blended theoretical perspectives. ...