Papers by Timothy Fogarty
Many studies have explored the publication productivity of accounting faculty. However, since rec... more Many studies have explored the publication productivity of accounting faculty. However, since recently graduated faculty publishes most research, these studies have failed to provide an adequate picture of the activity of more senior faculty. This paper explores the research of the older cohort of accounting academics. Using the population of US academics with doctoral degrees granted before 1977, this study shows that sustained productivity is associated with the institutional status of the degree granting school and the institutional status of the current employing school. In addition, continued scholarly work is related to the degree of early publishing the senior faculty person has done. This paper also explores the influence of faculty members ’ gender, interest area and temporal cohort. Implications for managing faculty resources are drawn.
Many assertions have been made about the decision usefulness of accounting information. However, ... more Many assertions have been made about the decision usefulness of accounting information. However, because the question has not received much empirical attention the nature of usefulness remains a matter of faith and a rhetoric that justifies both the status quo and proposed changes to it. Using a broadly cast survey of sophisticated users, this study attempts to discover what attributes make accounting information useful and what related beliefs are necessary for its appreciation.
Accounting doctoral education has been the subject of many conversations. Whether it supports the... more Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a pursuit during these recent decades. An interpretation of the trends is offered, as well as a forecast of its consequences.
Journal of Accounting Education, Dec 1, 2019
Social Science Research Network, 2006
The history of accounting as an academic discipline is a short one. Although the study of account... more The history of accounting as an academic discipline is a short one. Although the study of accounting in institutions of higher education is roughly coextensive with the rise of the business school, the need for a dedicated group of full-time faculty in this area is not as well-established as other business disciplines. The paper pertains to the recent trajectory of the accounting professoriate. Disciplinary success should be evidenced by the broader recognition of importance, high demand for its work, and the numerical increase of its practitioners. Although the value and importance of accounting is a maintained hypothesis within the field, how accepted this idea is in the business school is an empirical question. This paper illustrates the number and distribution of accounting faculty over a twenty-year period through the consideration of a number of specific research questions. The results show that after a decade-long increase, the number of the full-time accountancy faculty in the USA in the last decade has declined. This decline is not uniform, but instead is patterned in ways that raise further doubts about the future of the discipline.
Corporate Reputation Review, Apr 8, 2021
The literature shows that, in the wake of negative media exposition, organizations' selfregulatio... more The literature shows that, in the wake of negative media exposition, organizations' selfregulation tends to be strengthened. We investigate such motivation from the perspective of the psychosocial consequences in executives' and organizational self-confidence. A grounded theory approach supports findings from 27 different events described by top-level executives from major publicly traded organizations. Their testimonies document that scandalous episodes, when they occur, leave a trauma footprint within the organizational and individual consciousness because of the perceived post-event humiliation, remorse, guilt, and fear. The paradigm of reliance and trust in the designed structures is severely altered. In turn, a climate of excessive self-regulation explains the recovery from the traumatic experience. New boundaries for regulatory balance, also called "the confidence zone," exists until design changes coalesce with organizational blame to create the perception that reputational safety has been achieved. Fears of subsequent media scrutiny are mitigated by the perception of moral safety based on governance. Consequently, the over-regulatory response comprises the organizations' healing process as they recover from the psychosocial trauma caused by media exposition.
Journal of Accounting & Organizational Change, Nov 4, 2019
PurposeBased on exchange theory and the generalized norm of reciprocity, psychological contracts ... more PurposeBased on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations if breached. This paper aims to study the willingness of employees to report fraud, as such is an important aspect of internal control for organizations.Design/methodology/approachA 2 × 2 between-subjects experiment was conducted in which 99 participants with diverse accounting backgrounds were first asked questions about their preconceived beliefs (psychological contract) regarding how reports of unethical conduct would be managed, and their reaction if these beliefs were broken (psychological contract violation). Participants were given a hypothetical situation of fraud and then asked to indicate their likelihood of reporting fraud to a supervisor.FindingsThe main hypotheses are that employees will be less likely to report fraud when the organization fails to signal the presence of a positive ethical environment or when management reacts weakly to previous reports of unethical activity. The data and findings support these hypotheses. Additional testing also reveals that a psychological contract violation mediates the relationship between the outcome of previous reports and the intention to report fraud.Research limitations/implicationsAs with any experimental study, this study’s results come with limitations. Reading an overly simplistic scenario that omits real world details and providing intention to report is very different from actually reporting fraud in one’s own place of employment. Therefore, reporting intentions may vary from actual reporting behavior. Further, reporting motivation (self-defense, altruism, etc.) and concern over retaliation are not measured.Practical implicationsEmployees have expectations surrounding ethical corporate environments. Psychological contract violations occur as a result of broken expectations and are common in the workforce. In this study, a breakdown in the internal control environment because of a poor ethical culture, caused an even greater breakdown in internal controls because of employees’ decreased reporting intentions.Social implicationsPsychological contract violations impact employees’ intention to report fraud. These violations need to be understood so that additional measures and safeguards can be instituted when employees are not acting as a fraud defense or detection mechanism. During such times when there is a breakdown in this type of internal control (that is, when employees might be hesitant to report fraud), extra safeguards against fraud, additional procedures to detect fraud, and enhanced employee training encouraging reporting of suspected unethical conduct, become even more important.Originality/valueStrong experimental methods provide a rigorous way to evaluate a problem of our day: job insecurity caused by rampant organizational turbulence. The hidden cost is expressed in terms of how less can be expected of employees as a first line of defense against fraud.
Journal of Accounting Education, Jun 1, 2018
That which is discussed in that piece is vital to all of us. To be indifferent to its contents re... more That which is discussed in that piece is vital to all of us. To be indifferent to its contents requires an academic accountant to be in a fantasyland. PSSSL deftly summarizes the crisis facing higher education in the US with particular focus on the business school and the accounting discipline. The paper summarizes some noteworthy institutional responses, and also drills down to how an individual faculty member in accounting can contribute to improvements. If nothing else, the article provides the reader with an efficient review of trends of great concern and what has been attempted by some schools in their wake. Naturally, one does not write a rejoinder just to praise. Nonetheless, I share the authors' concern that we are presently in or near a crisis that has the potential to reverse much of that which we take for granted about our "industry," our institutions and our own work. Only from that shared starting block, do I begin to diverge from the PSSSL authors. I do not take issue with the general portrayal of the crisis of higher education as an economic and a demographic one. The PSSSL authors tend to imply that these forces are cyclical. Having originated only recently, their argument would seem to be that higher education must weather the storm, perhaps by developing new revenues and operating more efficiently until good times return. My view runs more toward structural shifts that do not reverse. Given that PSSSL does not provide ideas about how and when the good times are to come back, how much the authors disagree with the idea of permanent change is not clear. Structural change cannot be responded to with modest revenue enhancement and cost cutting at the edges. Among the permanent changes that I see are the faltering belief that education is a public good that deserves taxpayer support, and an economy that is no longer capable of producing jobs for which a college degree is really needed. The former will make college much more expensive, and the latter will reduce the payoff that can be reasonably anticipated from it. That which made post-secondary education in the US great also undermines it. Believing that everyone should have at least a bachelor's level degree led to the enormous capacity that the education sector possesses. The US departs from every other advanced economy in the world on this issue. The rest of the world takes the position that advanced education should be provided to a small group whose talents for this type of work has been carefully pre-identified in primary and secondary educational settings. Hooray for us for having such ambition, but what we have produced is unsustainable. Built upon a shaking K-12 foundation, university level education is not a magic pill that can produce everything that we want for the economy and the society. PSSSL continues to fan the flame that would have us ignore that the entire higher education sector is somewhat bloated and instead believe that it does not need to be restructured. PSSSL recounts with accuracy the impact of technology upon the market for entry-level accountants. The first part of this is the more easily addressedthat graduates need to have a different skill set than before. PSSSL embraces this idea that the only way to respond to technology is with more technology. If it is indeed a "monkey see, monkey do" world, and pedagogical technology is the innovation that is needed, this justifies the retelling of the various schools that have tried different approaches. What would have been a larger contribution would have been a direct confrontation of the forces that prevent or retard the innovation that would build more skills. New curricula are difficult to build atop old curricula. Many reasons exist why the old cannot be swept away, nor even
Innovations in higher education teaching and learning, Nov 23, 2020
This chapter questions the contribution of bureaucratic organization to the core missions of the ... more This chapter questions the contribution of bureaucratic organization to the core missions of the modern university. Although perfectly fit for the execution of peripheral functions, teaching and research do not thrive in such an environment. This accommodation failure has much to do with the many ways the marketplace has crept into our thinking about the function of education and the value of new discovery. Relevant external forces only exacerbate these tendencies. The prospects for emancipation include a resurgence of individuality, perhaps carried by the possibilities of technology which reverses its current capability to standardize and commodify. A more fundamental rethinking of post-secondary education may be needed.
Contemporary Sociology, May 1, 2010
The book is set against the backdrop of the global financial crisis, prior well-documented failur... more The book is set against the backdrop of the global financial crisis, prior well-documented failures of governance, such as Enron, and questions regarding the role of accountants and auditors caused by such financial scandals or crises. Whether accountants are to blame for any such prior crises or failures of governance is a matter for debate elsewhere. The fact that such events are widely reported by the media puts accountancy and accountants in the spotlight with questions raised over levels of accountants' professionalism, ethics and trust-worthiness, all themes discussed in the book. This book represents a key contribution to the accounting ethics literature. It is apposite to reflect on the decision-making processes of accountants: in particular, the relationship between their acquisition of accounting knowledge, their application of accounting rules, and their use of judgement and ethical considerations. Indeed, the book raises the central issue as to why ethics is perhaps just regarded as a consideration rather than an inherent part of the decision-making process. It calls for greater ethical reasoning as both a more effective way, than regulation, of averting future accounting and governance scandals and a challenge to reinvigorate professional ethics in accounting. Simply increasing regulation and levels of compliance, it is argued, is counter-productive with increased attention to technical process rather than to wider ethical dimensions, and with more rules, so there are more ways of seeking to manipulate them. Given the subject matter, the book complements a previously reviewed text (see British Accounting Review, 2008, 40/2), Ethics and the Professional Firm: A Literature Review, Pierce, 2007, and readers should find both as offering valuable insights into the accounting ethics literature. The main focus for discussion in the book relates to the interviews conducted by the author, himself a qualified accountant, with 20 qualified male accountants, all of whom work for Big 4 auditing firms. Based on his own background the author is able to contextualise the discussions throughout the book. The interview data itself is from 2003-04, prior to the current financial crisis, but nonetheless provides interesting insight into the decision-making process of the cohort. It would be very interesting to extend the research post financial crisis with the same group or a similar group of newly qualified accountants. The interviewees are middle ranking managers. It is argued that as they are potential future partners or finance directors, depending on career choices, and that, at present, they are at the more detailed end of client work. Current partners rely on them for decision-relevant information, and it is both relevant and important to understand their decision-making process and the influences on that, including ethics. Whilst the book is true to itself and does not go beyond the discourse of the newly qualified group it would be valuable to contrast their thoughts, or discourse, with that of senior managers and partners who ultimately make the decisions and audit clearances, a fact referred to in the book by the relief that decisions can be 'deferred upstairs' (p. 112). Similarly a more gender balanced group as well as insights from non Big 4 qualified accountants could have further added value to the text. However, the method is clearly expressed, and the author does not hide the potential bias of the interview data, but rather this encapsulates a significant group in the accounting profession, hence its relevance. The interviews are qualitatively analysed drawing on discourse analysis and a very useful methodological note on the data collection, interview method and qualitative analysis is given as an Appendix, to which qualitative researchers in accounting are particularly referred to. The book is clearly structured embedding the interview data within a wide range of relevant academic literature, spanning accounting and ethics and extended to philosophy and sociology. This enables the book to be of interest to a diverse audience beyond accounting ethicists and practitioners. The layout of the book, as well as areas of interest to specific reader audiences, is detailed towards the end of the introduction (pp. 19-20). From the review, it seems appropriate to crudely split the book into three main parts: Chapters 1 to 3 cover the introduction, performance and truthfulness. A case study (Champion Chicken) is developed around which much of the subsequent interview data is focussed. The case study is well constructed and offers a scenario that is not over-complicated so that the reader can readily engage with the ensuing discussions over accounting decisions and their impact. It considers the potential accounting treatments and associated outcomes of production set up costs and the potential pressures and implications of respective treatments from a range of audit and client stakeholder perspectives. The case study itself is a useful insight into the working life of qualified accountants and the application of rules versus principles
The idea of flipping the class is a recent practice in accounting education. Not only is it a new... more The idea of flipping the class is a recent practice in accounting education. Not only is it a new idea for the delivery of accounting education, but possibly becoming a benchmark of good practice. This paper reviews the literature and surveys related to the flipped classroom. Subjected to critical scrutiny, the innovation has several shortcomings and is a product of highly limiting assumptions. However, despite the probability that flipping the classroom is not a panacea, it exposes the shortcomings of the non-flipped classroom in a way that is both discomforting and enlightening.
Corporate Reputation Review, 2021
The literature shows that, in the wake of negative media exposition, organizations' selfregulatio... more The literature shows that, in the wake of negative media exposition, organizations' selfregulation tends to be strengthened. We investigate such motivation from the perspective of the psychosocial consequences in executives' and organizational self-confidence. A grounded theory approach supports findings from 27 different events described by top-level executives from major publicly traded organizations. Their testimonies document that scandalous episodes, when they occur, leave a trauma footprint within the organizational and individual consciousness because of the perceived post-event humiliation, remorse, guilt, and fear. The paradigm of reliance and trust in the designed structures is severely altered. In turn, a climate of excessive self-regulation explains the recovery from the traumatic experience. New boundaries for regulatory balance, also called "the confidence zone," exists until design changes coalesce with organizational blame to create the perception that reputational safety has been achieved. Fears of subsequent media scrutiny are mitigated by the perception of moral safety based on governance. Consequently, the over-regulatory response comprises the organizations' healing process as they recover from the psychosocial trauma caused by media exposition.
Shortly after the Second World War, the U.S. was torn by industrial relations issues. Accountants... more Shortly after the Second World War, the U.S. was torn by industrial relations issues. Accountants used this period of labor strife to promote the technology of accounting as a means to reduce unrest. In constructing themselves as uniquely skilled and independent, practitioners carved out space for their profession that would ultimately closely identify themselves with management, while claiming for themselves a broader legitimacy that they hoped would flow from their independent stance. By examining professional discourse, as evidenced in practitioner journals, we examine the ways in which accountants constructed their role in the industrial relations arena. This exercise provides some insight on the evolving role of accountancy in society.
SSRN Electronic Journal, 2017
Qualitative Research in Accounting & Management, Nov 11, 2014
Purpose-The growth of women in management has been argued to offer a route to reduce organization... more Purpose-The growth of women in management has been argued to offer a route to reduce organizational and social inequality. The purpose of this paper is to explore the careers and experiences of female managers from a variety of organizations operating in the West Midlands region of the UK. Design/methodology/approach-This study is based on 56 interviews conducted with women managers within various sectors. The interviewees also completed pictorial careers maps, which along with interview recordings were analyzed. Findings-The key themes to emerge from this research centre upon the factors that draw women into management (which we term seductive elements) as well as some of the hindering practices that prevent women from progressing. Significantly, we find that managerial careers are associated with gendered assumptions and practices (e.g. facilitating and developing people) which contribute to construct management (done by women) as bounded-up characteristically with ''feminized'' behaviours. Research limitations/implications-The research is based upon a relatively small sample that is multi-sectorial. Wider studies that increase population size, together with deeper studies that hold sectorial variables constant would further add weight to the findings presented here. Practical implications-The paper draws attention to the ''lived reality'' of doing management, which, we argue often, for women in particular involves the reconciliation of contradictions and conflicting pressures. We draw attention to the lack of ''alternative models'' of organization and highlight the potential for gender-focus mentoring and management education. Originality/value-The paper is of value in giving voice to a selection of women managers by allowing them to reflect upon and explore their experience of management. The paper also documents the day-today reality of women's managerial careers that require the re-enactment and reproduction of stereotypical gender norms.
Wiley Encyclopedia of Electrical and Electronics Engineering, Dec 27, 1999
Journal of Accounting & Organizational Change, Nov 9, 2020
Purpose-The purpose of this paper is a reflective account in which one person who has been around... more Purpose-The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world. Design/methodology/approach-This paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rigor might have been gained by a life spent thinking about research design and the limits of methodology. Findings-The opposite of what many others believe will happen is argued for. Things will change more than we wish. Most will change for the worse. Research limitations/implications-Accounting research will have a role to play, but to have impact, this study will require that researchers adopt a much more critical perspective about capitalism and its consequences than before. Practical implications-Everyone must do the best they can. Everyone must learn to accept the new and not rage to restore that which existed in before times. Social implications-Harsher climate of interpersonal relations will be realized. Originality/value-This paper is more about change than about accounting. A 30,000-foot level analysis that does not try to provide many examples. An effort to rise above the specifics that vary across the world.
Proceedings - Academy of Management, Aug 1, 2023
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Papers by Timothy Fogarty