讲座主题：The role of institutional entrepreneurship in the development of accounting in the early 20th century in China
讲座老师：Sophia Ji, 澳大利亚皇家墨尔本大学教授
讲座主题：Conversations with inmate accountants: Motivation, opportunity and the fraud triangle
讲座老师：Steven Dellaportas, 澳大利亚皇家墨尔本大学教授
讲座时间：2019年11月18日下午14点
讲座地点：文泉楼南401
Abstract 1：Relying on the theory of institutional entrepreneurship and Seo and Creed model of human praxis, this article delivers insights on how three institutional entrepreneurs, Xie, Xu, and Pan, mobilized resources (e.g. political position, education, and social connections) to organize an emerging profession and change the way accounting was practiced in early 20th century China. Despite tensions among the three institutional entrepreneurs, their collective contribution moved accounting practice to a new level of sophistication to help facilitate economic reform and business development in China. This study illustrates how theaccounting entrepreneurs relied on their beliefs to strive for accounting reform and adapt accounting practice to the demands of a changing institutional environment within economic reform. This research enhances knowledge on an important period of accounting history in China, considered to be the beginning of modern accounting development, as well as adding knowledge on accounting development from a human praxis perspective.
Abstract 2: The purpose of this study is to understand the factors that influence accountants deceive others and how professional roles are used in deviant behavior. The data in this study was collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. The analysis in this paper relies on the fraud triangle, theoretical model embedded in the study of psychology to understand and explain fraud. The findings suggest that the inmates were beset with a series of pressures that fall into two broad categories: financial (failed business and investments) and non financial (revenge, vices and greed). Trusted positions, expert knowledge and the absence of effective controls created opportunities to commit fraud that were rationalized by displacing blame on others, a perception that no-one was hurt, and that the misappropriated funds will one day be repaid. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in criminal behavior.
