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Article
Publication date: 10 May 2019

Fernanda Leão, Delfina Gomes and Garry D. Carnegie

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second…

Abstract

Purpose

The purpose of this paper is to study the portrayal of early accountants in the unfamiliar site of Portugal by examining Portuguese-language realist literature from the second half of the nineteenth century.

Design/methodology/approach

Two popular literary works – Uma Família Inglesa (An English Family), written by Júlio Dinis and published in 1867, and Singularidades de uma Rapariga Loura (The Idiosyncrasies of a Young Blonde Woman), written by Eça de Queirós and published in 1873 – were examined through a qualitative content analysis.

Findings

The dimensions of the accounting stereotype discerned for the two early accounting practitioners featured in these works are portrayed as: modest; on-the-job trained practitioner; uncreative, conservative and unenergetic; honest financial manager; servant of the capitalist (i.e. merchant), and warm and sentimental. The accountant stereotype depicted from 1860s to 1870s period is similar to the conventional accountant stereotype, identified as the “traditional accountant” stereotype. Variations from this stereotype, however, are identified in the local, time-specific settings of Lisbon and Oporto.

Originality/value

The study’s portrayal of early accounting practitioners occurs during a period of transformation marked by liberalism. It augments an understanding of the image of early accounting practitioners, reflecting their social positioning at a time of significant social, economic, political and cultural changes, thereby contributing to an appreciation of the historical legacy of the accountant stereotype in continental Europe. Importantly, a taxonomy is proposed for content analysis that can be used and developed by future researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 May 2002

Norman B. Macintosh and C. Richard Baker

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as economic commodities and so available for analysis from the…

4772

Abstract

This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes the literary turn followed by many of the social sciences and humanities in recent decades. It compares and contrasts four dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to developments in accounting. The paper illustrates these and other ideas in the context of the controversies surrounding the oil and gas accounting crisis and practices circa 1961 to 1990. The paper concludes by outlining a new way of preparing accounting reports based on Mikhail Bakhtin’s notion of the heteroglossic novel. This approach calls for making accounting for an enterprise an ongoing conversation rather than a monologic process of closing down on a single meaning.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 3 September 2019

Pertti Vakkari and Anna Mikkonen

The purpose of this paper is to study what extent readers’ socio-demographic characteristics, literary preferences and search behavior predict success in fiction search in library…

4938

Abstract

Purpose

The purpose of this paper is to study what extent readers’ socio-demographic characteristics, literary preferences and search behavior predict success in fiction search in library catalogs.

Design/methodology/approach

In total, 80 readers searched for interesting novels in four differing search tasks. Their search actions were recorded with a Morae Recorder. Pre- and post-questionnaires elicited information about their background, literary preferences and search experience. Readers’ literary preferences were grouped into four orientations by a factor analysis. Linear regression analysis was applied for predicting search success as measured by books’ interest scores.

Findings

Most literary orientations contributed to search success, but in differing search tasks. The role of result examination was greater compared to querying in contributing search success almost in each task. The proportion of variance explained in books’ interest scores varied between 5 (open-ended browsing) and 50 percent (analogy search).

Research limitations/implications

The distribution of participants was biased toward females, and the results are aggregated within search session, both reducing the variation of the phenomenon observed.

Originality/value

This study is one of the first to explore how readers’ literary preferences and searching are associated with finding interesting novels, i.e. search success, in library catalogs. The results expand and support the findings in Mikkonen and Vakkari (2017) concerning associations between reader characteristics and fiction search success.

Details

Journal of Documentation, vol. 76 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Book part
Publication date: 22 May 2012

Larry W. Isaac

Purpose – This paper extends research on social movement media by focusing on the use of a literary genre – realist fiction – namely, the labor problem novel in the context of the…

Abstract

Purpose – This paper extends research on social movement media by focusing on the use of a literary genre – realist fiction – namely, the labor problem novel in the context of the labor movement and countermovement in late 19th-century America.

Methodology – I do a close reading of a significant early dialogical cluster of such novels to address three key questions: (1) Field position of authors – What was the position of these labor problem authors in relation to the movement field and literary field and how did that positioning matter? (2) Genre selection – What was it about the realist novel that attracted labor problem partisans to it? (3) Internal content – How did authors shape the internal structure and content of their stories?

Findings – As literary activists, authors pivoted between the movement field and literary field selecting the novel for the special powers that it possessed relative to other historically available media. Authors produced stories with a good/evil binary attached to characters that stood for emerging social categories in young industrial America. During the Gilded Age (and beyond) the novel played an important role as medium for the labor movement and its opposition – characterizing collective actors, dramatizing forms of action, providing materials for claims of injustice or threats, solutions to social problems, and new categories and collective identities – all with powerful emotional appeal and entertainment value.

Implications – This study suggests that social movement scholars might expand their purview of cultural media used by movements and also take genre and its selection by activists seriously.

Originality – This study demonstrates how literature – realist fiction – has been shaped by movement agents and played an important, but under-appreciated, role in the struggle over cultural supremacy in the context of movement–countermovement dynamics.

Details

Media, Movements, and Political Change
Type: Book
ISBN: 978-1-78052-881-6

Keywords

Book part
Publication date: 29 February 2008

Susan Chaplin

Textuality within the Western tradition has functioned in Derrida's analysis as the essential, yet disavowed supplement of a logos that perpetually sets itself against the…

Abstract

Textuality within the Western tradition has functioned in Derrida's analysis as the essential, yet disavowed supplement of a logos that perpetually sets itself against the necessary interventions of writing. Derrida compares textuality to a pharmakon, an ambivalent substance that has the capacity to act as both poison and cure. The ‘cure’ that textuality offers to the law pertains to the law's inability to establish its own permanence, or presence, without some literary intervention: only once it is ‘put into writing’ does the law remain ‘on record’, its permanence ‘ensured [by the text] with the vigilance of a guardian’ (Derrida, 2000b, p. 113). At the same time, however, textuality could be said to commit a kind of crime against the logos: it improperly appropriates the ‘presence’ of the law, steals it and substitutes itself for it. Writing is, as Maurice Blanchot puts it, ‘the enemy of all relationships of presence, of all legality’ (Blanchot, 1987, p. 156). The law's ‘presence’ nevertheless depends upon this criminal narrativity. In particular, the emergence of law requires the emergence of a narrative capable of resolving the trauma that attends the inception of communal and individual subjectivity: the law acquires its ‘presence’ only after a certain violent communal fantasy has established a vital untruth about the law's origins. The founding moment of Western law is a representation of a fictive transgression that serves to account for the terrifying, symbolically unrepresentable rupture that separates the individual and the community from the pre-symbolic void. In order for the law to take its place, it is necessary to stage a ‘crime’ and then to re-present it as the law's sure foundation. This crime is parricide and Derrida links it explicitly to the advent of narrativity as the law's uncanny, necessary condition of being:[…] this quasi-event bears the marks of fictive narrativity (fiction of narration as well as fiction as narration: fictive narration as the simulacrum of narration and not only as the narration of an imaginary history). It is the origin of literature as well as the origin of law – like the dead father, a story told, a spreading rumour, without author or end, but an ineluctable and unforgettable story. (Derrida, 1992, p. 199)

Details

Special Issue Law and Literature Reconsidered
Type: Book
ISBN: 978-1-84950-561-1

Content available
86

Abstract

Details

Library Review, vol. 56 no. 8
Type: Research Article
ISSN: 0024-2535

Keywords

Book part
Publication date: 29 February 2008

Jon-Christian Suggs

Reading African American literature through the lens of American legal history broadly construed and reading American legal history through the lens of African American literature…

Abstract

Reading African American literature through the lens of American legal history broadly construed and reading American legal history through the lens of African American literature reshapes both texts of American experience and provides new readings of the literature and new perspectives on the law. Consequences for the understanding of each socially constructed “text” of reality proceed from examining their common narratival practices, specifically calling for a new periodization and taxonomy of African American literature and for a new “romantic” history of American law.

Details

Special Issue Law and Literature Reconsidered
Type: Book
ISBN: 978-1-84950-561-1

Book part
Publication date: 30 November 2020

Sílvia Quinteiro

Literary tourism is a developing niche of cultural tourism, which is important to study and for which it is important to define paths. In this chapter, the author makes a…

Abstract

Literary tourism is a developing niche of cultural tourism, which is important to study and for which it is important to define paths. In this chapter, the author makes a framework of literary tourism as a niche, the author presents its definition and a listing of its main products and experiences. The author also sees some examples of resources and products that link literature to digital technologies, checking to what extent they are or may be at the service of the development of literary tourism. After the presentation of these cases, we position our proposal to articulate literary tourism and digital technologies, based on the possibility of improving the visitor’s experience and increasing the attractiveness of literary places with digital applications.

Details

The Emerald Handbook of ICT in Tourism and Hospitality
Type: Book
ISBN: 978-1-83982-689-4

Keywords

Book part
Publication date: 20 August 2012

Matthew Anderson

This chapter offers a reading of the inclusion of Susan Glaspell's short story, A Jury of Her Peers, in the casebook, Procedure. What does it mean that the editors turn to a…

Abstract

This chapter offers a reading of the inclusion of Susan Glaspell's short story, A Jury of Her Peers, in the casebook, Procedure. What does it mean that the editors turn to a secular, literary narrative to ground a consideration of “The Problem of Judgment?” How should we read the irony of the reading instructions they provide, which reproduce the blindness to form – to the significance of “trifles” – that the text describes? How do we read literature in the context of law? More specifically, what does attention to the form of the story yield for an understanding of legal judgment?

Details

Special Issue: The Discourse of Judging
Type: Book
ISBN: 978-1-78052-871-7

Abstract

Details

Reference Reviews, vol. 19 no. 4
Type: Research Article
ISSN: 0950-4125

Keywords

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