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RUJA, Repositorio Institucional de Producción Científica de la Universidad de Jaén, tiene como objetivo recopilar, gestionar, presentar y difundir en modo de acceso abierto la producción científica e institucional de la UJA, así como garantizar su preservación.
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Accountability and accounting for fisheries - six decades of reporting by the Electricity Supply Board of Ireland, 1935-1993
(Emerald, 2023) Quinn, Martin; Moreno, Alonso; Bhatta, Bibek
Purpose: This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.
Design/methodology/approach: A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.
Findings: The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.
Research limitations/implications: The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.
Originality/value: This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.
Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s
(Taylor & Francis, 2024) Quinn, Martin; Moreno, Alonso
Given the generally ubiquitous practice of brewing, exploring accounting in breweries is useful to understand the evolution of accounting practices within firms over time. Breweries, many of which have survived for centuries, operate(d) in differing political, legal, professional and economic contexts, yet produce a relatively standardised product. A standard product but differing context may influence how accounting was practised within breweries over time, and some prior studies have adopted institutional concepts to explore the stability/change of brewery accounting. To date, much of the existing research is in an Anglo-Saxon context. This study contributes to a growing literature in other contexts by exploring Mahou, a Spanish brewer with the aim to examine how internal accounting practices were affected by a differing institutional context and the stability/change of these practices. The accounting records of Mahou reveal stable practices over the study period, despite change in its operating context. They also reveal an emphasis on meeting legal requirements, with less evidence of accounting information which may be useful for decision making. This conclusion is in apparent contrast to practices at other breweries of a similar period.
Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English
(Elsevier, 2024) Moreno, Alonso
Globalization has made it more important for companies to communicate in different languages. However, translation in financial reporting is neglected in practice, despite offering managers the potential to increase/decrease opportunistic attitudes in different languages. In particular, opposing pressure and monitoring effects would suggest higher/lower incentives for impression management. This paper investigates whether there are different levels of impression management in different versions of bilingual (Spanish/English) annual reports produced by Spanish listed companies. Patterns in textual characteristics that may be used for impression management purposes are analyzed. Despite different incentives, the results show little difference in the opportunistic use (or lack thereof) of every textual variable analyzed between the different language versions. This implies that stakeholders may feel free to read the bilingual reports in the language in which they feel most comfortable, because the translation process does not seem to result in different levels of impression management.
Discursive strategies for internal legitimacy: Narrating the alternative organizational form
(Elsevier, 2022) van-der-Steen, Martijn Pieter; Quinn, Martin; Moreno, Alonso
A significant body of academic work has explored the ways in which hybrid organizations seek to secure external legitimacy. However, there is a more limited understanding of the ways in which organizational units in hybrid organizations seek to acquire internal legitimacy – legitimacy which is conferred by internal stakeholders. This study draws on more than a century of communications in a Dutch cooperative bank to uncover how a major organizational unit enacted distinct discursive strategies to seek internal legitimacy. The paper extends prior work by showing how internal legitimacy work – the efforts to shape, reinforce, or suppress internal legitimacy judgments – in a hybrid organization is a dynamic process whereby an internal unit generates multiple complementary narratives to promote a fit between its own attributes and the legitimacy evaluations by internal audiences. In addition, it shows how internal legitimacy work can promote this fit by attempting to manipulate not only the impressions of the internal unit's attributes, but also its audiences’ understanding of wider cultural norms of the day, on which their legitimacy judgments are based. In this vein, the paper highlights how discursive internal legitimacy work seeks to generate a taken-for-granted organizational position for the internal units concerned.
The impact of socioemotional wealth on corporate reporting readability in a multinational family-controlled firm
(ASEPUC-EDITUM, 2023) Moreno, Alonso; Quinn, Martin
Extant research suggests that the most significant elements of a family firm’s socioemotional wealth (SEW)can drive financial reporting decisions. This paper explores this empirically by analyzing corporate disclos-ures of a case organization – Guinness, a multinational family brewing firm – over an extended period. Weidentify the presence of the SEW dimensions in the firm’s corporate disclosures and explore the relationshipbetween the most salient SEW dimension (family identity) and readability, measured by the Bog index. Theanalysis finds a positive association between family identity and readability in the period when the firmunder study can be defined as a family firm. Other SEW dimensions do not appear to have an influence onreadability. In addition, at the end of the period of study, when the firm under study ceased to be a familyfirm, the SEW dimensions failed to have an effect on readability.