Half Title
Resistance and Accountability
Series Page
Advances in Public Interest Accounting
Series Editor: Cheryl R. Lehman
| Volume 1: | 1986 |
| Volume 2: | 1987 |
| Volume 3: | 1990 |
| Volume 4: | 1991 |
| Volume 5: | 1993 |
| Volume 6: | 1995 |
| Volume 7: | 1998 |
| Volume 8: | (2001) Advances in Accountability: Regulation, Research, Gender and Justice |
| Volume 9: | (2002) Mirrors and Prisms: Interrogating Accounting |
| Volume 10: | (2005) Re-inventing Realities |
| Volume 11: | (2005) Corporate Governance: Does Any Size Fit? |
| Volume 12: | (2006) Independent Accounts |
| Volume 13: | (2008) Envisioning a New Accountability |
| Volume 14: | (2009) Extending Schumacher’s Concept of Total Accounting and Accountability into the 21st Century |
| Volume 15: | (2010) Ethics, Equity, and Regulation |
| Volume 16: | (2013) Managing Reality: Accountability and the Miasma of Private and Public Domains |
| Volume 17: | (2014) Accountability and Social Accounting for Social and Non-profit Organizations |
| Volume 18: | (2015) Sustainability and Governance |
| Volume 19: | (2016) Accounting in Conflict: Globalization, Gender, Race and Class |
| Volume 20: | (2017) Parables, Myths and Risks |
| Volume 21: | (2019) Beyond Perceptions, Crafting Meaning |
Title Page
Advances in Public Interest Accounting Volume 22
Resistance and Accountability
Edited by
CHERYL R. LEHMAN
Hofstra University, USA
United Kingdom – North America – Japan – India – Malaysia – China
Copyright Page
Emerald Publishing Limited
Howard House, Wagon Lane, Bingley BD16 1WA, UK
First edition 2020
Copyright © 2020 Emerald Publishing Limited
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British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN: 978-1-83867-994-1 (Print)
ISBN: 978-1-83867-993-4 (Online)
ISBN: 978-1-83867-995-8 (Epub)
ISSN: 1041-7060 (Series)
Editorial Board
General Editor
Cheryl R. Lehman, Ph.D.
Professor, Hofstra University
Hempstead, NY 11549
Editorial Board
Gloria Agyemang
Royal Holloway, University of London, UK
Jane Andrew
University of Sydney, Australia
Ed Arrington
University of Wollongong, Australia
Jane Broadbent
Emeritus, Royal Holloway, University of London, UK
Judy Brown
Victoria University of Wellington, New Zealand
Nihel Chabrak
United Arab Emirates University, UAE
Wai Fong Chua
University of New South Wales, Australia
Charles Cho
York University, Canada
Michele Chwastiak
University of New Mexico, US
Penny Ciancanelli
University of Glasgow, UK
David Cooper
University of Alberta, Canada
Jesse Dillard
Portland State University, US
Jeff Everett
York University, Canada
Martin Freedman
Towson University, US
Sonja Gallhofer
University of Glasgow, UK
James Guthrie
Macquarie University, Australia
Theresa Hammond
San Francisco State University, US
Ingrid Jeacle
University of Edinburgh, UK
David Knights
Lancaster University Management School, UK
Naoko Komori
Sheffield University, UK
Leslie Oakes
University of New Mexico, US
Fahrettin Okcabol
Critical Accounting Society, US
Lee Parker
RMIT University, Australia
Joanne Rockness
University North Carolina Wilmington, US
Massimo Sargiacomo
University Gabriele d’Annunzio Chieti-Pescara, Italy
Paul Williams
North Carolina State University, US
Hugh Willmott
Cass Business School,
City University of London, UK
Contents
| List of Contributors | ix |
| Management Entrenchment and Stock Option Backdating Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey and Muni Kelly | 1 |
| Women Accountants in Academic and Research Spaces in Colombia Candy Chamorro González, Ruth Alejandra Patiño Jacinto and Lisseth Vásquez Peñaloza | 23 |
| Connecting Two Worlds: Family Farming and School Feeding through the Theoretical Lenses of Structuration Theory Leão Maldonado, Silvia Pereira de Castro Casa Nova, Luiz Miguel Renda dos Santos and Marcia Maria dos Santos Bortolocci Espejo | 35 |
| Accounting for Combinations of Nonprofit Hospitals after SFAS 164: Has the FASB Achieved Its Goals? Elizabeth A. M. Searing and Daniel Tinkelman | 59 |
| The Social Construction of Fraud: Views from the Financial Crisis Inquiry Commission Joanne Sopt | 81 |
| Critically Reflecting on Accounting Violence: Matters of the Hearth Cheryl R. Lehman and Gloria Agyemang | 115 |
| Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect Cheryl R. Lehman | 129 |
List of Contributors
| Gloria Agyemang | Royal Holloway University of London, UK |
| Nana Y. Amoah | Crummer Graduate School of Business, Rollins College, USA |
| Isaac Bonaparte | College of Business and Economics, Towson University, USA |
| Silvia Pereira de Castro Casa Nova | Universidade de São Paulo, Brazil and GENERAS - Research Group in Gender, Race and Sexuality, Universidade Federal de Mato Grosso do Sul, Brazil |
| Candy Chamorro González | Universidad Catolica Luis Amigo, Columbia |
| Ruth Alejandra Patiño Jacinto | National University of Colombia, Columbia |
| Muni Kelly | Earl G. Grave School of Business and Management, Morgan State University, USA |
| Ebenezer K. Lamptey | Jack H. Brown College of Business and Public Administration, California State University, USA |
| Cheryl R. Lehman | Hofstra University, USA |
| Leão Maldonado | Universidade Federal de Mato Grosso do Sul, Brazil |
| Lisseth Vásquez Peñaloza | Universidad de la Costa, Columbia |
| Luiz Miguel Renda dos Santos | ESAN/Universidade Federal de Mato Grosso do Sul, Brazil |
| Marcia Maria dos Santos Bortolocci Espejo | ESAN/Universidade Federal de Mato Grosso do Sul, Brazil |
| Elizabeth A. M. Searing | Rockefeller College of Public Affairs and Policy, University at Albany, State University of New York, USA |
| Joanne Sopt | Lam Family College of Business, San Francisco State University, USA |
| Daniel Tinkelman | Koppelman School of Business, Brooklyn College, City University of New York, USA |
