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1 – 10 of 63The efficacy of the processes by which social reality is createdand reproduced is largely attributable to the fact that these processesare screened from scrutiny by…
Abstract
The efficacy of the processes by which social reality is created and reproduced is largely attributable to the fact that these processes are screened from scrutiny by taken‐for‐granted assumptions which are embedded in language, thought and social practices such as accounting and accounting research. A number of taken‐for‐granted assumptions which are embedded in predominant modes of accounting research, commonsense reasoning, and accounting practice, which function to protect the processes of reality construction from scrutiny, are discussed. These assumptions result in a conceptualisation of the role of accounting information as communicating a reality which exists independently of financial accounting practices. As such, these assumptions obscure, or gloss over, accounting′s sociopolitical role in constructing social reality. As these assumptions are critiqued and set aside, it becomes clear that the social practices of accounting and accounting research both play an important part in the social construction of reality.
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According to most authors, a body of (formal) knowledge is thecrucial trait of professions. It is the presumed existence of thisknowledge which legitimises claims to expertise…
Abstract
According to most authors, a body of (formal) knowledge is the crucial trait of professions. It is the presumed existence of this knowledge which legitimises claims to expertise, professional powers, autonomy and control over work. The body of knowledge around which the financial accounting professionalisation project has taken place is described and it is shown that professionalisation took place around a variety of personal qualities, such as honesty, independence and respectability – skills not specific to “accountants”, such as penmanship, arithmetic, work and knowledge, which at the time were contestable as being the domain of the legal profession. It is suggested that (not unlike other professions), the knowledge foundations of the accounting profession are problematic and so in order to reproduce and advance the accounting profession, members must counteract threats to its legitimacy stemming from its underlying knowledge foundations. It is also suggested that the frequently repeated search for a conceptual framework represents a means of counteracting this threat to the social legitimacy of the accounting profession, and that conceptual framework projects are used as a political resource in the profession‐alisation struggle during times of possible intervention by the state and at times of competition from other (including accounting) groups.
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Jesse Dillard and MaryAnn Reynolds
The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding…
Abstract
Purpose
The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling.
Design/methodology/approach
An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth.
Findings
Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine‐intuitive and the masculine‐rational processes are integrated in constructing decision models and accounts.
Research limitations/implications
Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one's subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking.
Practical implications
By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded.
Originality/value
Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.
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Ruth Banomyong, Puthipong Julagasigorn, Paitoon Varadejsatitwong and Pairach Piboonrungroj
An understanding of the “AS-IS” stage of a relief operation is the basis for further action in humanitarian supply chain management. The purpose of this paper is to develop a…
Abstract
Purpose
An understanding of the “AS-IS” stage of a relief operation is the basis for further action in humanitarian supply chain management. The purpose of this paper is to develop a toolbox called the Humanitarian Supply Chain Assessment Tool (HumSCAT). This toolbox is comprised of a set of basic tools which can be classified into each phase of disaster relief.
Design/methodology/approach
The HumSCAT is proposed by paralleling frequently used tools in commercial supply chains with the objectives and characteristics of relief phases. A case study was used to validate the HumSCAT along with six tools provided in the preparation phase.
Findings
The HumSCAT consists of seven tools in the preparation phase, nine tools in the response phase and ten tools in the recovery phase. The case study illustrates how to use the HumSCAT and the six tools. The latter were found to be useful for improving the relief chain.
Research limitations/implications
The list of tools is not exclusive. Other tools might be applicable as long as they meet the objectives and characteristics of the phase. A tool should be adjusted accordingly to the contexts. Tools in other phases should be validated in future research.
Practical implications
The HumSCAT may serve as a reference toolbox for practitioners. Its output can be used for further designing of the “TO-BE” status of humanitarian relief chains.
Originality/value
The HumSCAT is proposed as a toolbox for academics and practitioners involved in humanitarian supply chains.
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The socializing of hate and its saturation on platforms as a resonant and emotional connection online reveal the networked nature of convergent platforms which pump hate as a…
Abstract
The socializing of hate and its saturation on platforms as a resonant and emotional connection online reveal the networked nature of convergent platforms which pump hate as a mechanism of connection and fracture in society in the post-digital age. The violence of hate and negative sentiments online morph to appropriate a multitude of manifestations from cyberbullying and revenge porn to trolling and memes as subversive, denigrative humour. Social media, designed through an architecture for sharing and transaction, distributes hate as a popular sentiment, building connections with disparate communities through the articulation of hate for fellow humans and humanity at large. Trauma induced through hatred and bullying as an active aspect of social media platforms and interactivity distribute sentiments through its excess and disproportionality. This chapter interrogates the sentiment of hate and its workings on social media as a technology of trauma in distributing hate as a form of communion.
Ayodele Adetuyi, Heather Tarbert and Christian Harrison
There seems to be no controversy about Nigeria being an agricultural country with food sufficiency up till the late 1970s. However, in recent times the country is finding it very…
Abstract
There seems to be no controversy about Nigeria being an agricultural country with food sufficiency up till the late 1970s. However, in recent times the country is finding it very difficult to provide sufficient food for the teeming population which has resulted in the majority of the country’s citizens slipping into poverty. The ability of the country to provide sufficiently for the citizens was a result of a lack of reliable and effective developmental and transformational strategies in the agricultural sector of the country which is a major employer of labour in the rural community. To this end, this chapter mainly focuses on factors inhibiting the development of agricultural companies in Nigeria and how to overcome the developmental barriers in the agricultural sector in Nigeria. The findings from the review show that the bane of the agricultural sector in Nigeria is due to the lack of an agricultural regulatory framework and policy transmission mechanism and over-dependence on oil revenue amongst other things (Adams, 2016). It is therefore imperative for the country to embark on the development of a reliable agricultural framework and model that will aid food sufficiency in the country.
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Diana Milstein, Regina Coeli Machado e Silva and Angeles Clemente
This chapter explores the ethical dilemmas that emerged in situ from an ethnographic study in collaboration with Latin American children and youngsters. It was developed in the…
Abstract
This chapter explores the ethical dilemmas that emerged in situ from an ethnographic study in collaboration with Latin American children and youngsters. It was developed in the challenging conditions of isolation and lockdown, during the COVID-19 pandemic. In such times, a group of eight researchers from different geographical locations in the Americas looked into the ways children reorganise, reconstruct and reinterpret their daily lives in social isolation. The methodological approach, which enabled dialogue and conversation, began through a system of correspondence – in oral, written, recorded, drawn, photographed and audiovisual forms – among Latin American children. The expectations about the viability of this fieldwork modality brought, from the beginning, ethical challenges that required continuous adjustments, agreements, rectifications, adaptations and explicit reflection on such ethical aspects. Here we focus on three challenges that we analyse individually, although in practice they were interconnected. The first one was the dilemma regarding perception and use of time. The second ethical challenge is based on the fact that we recruited the young participants through friendships and kinship networks that each of the eight researchers previously had. The third challenge was connected to the decision to communicate through letters (a markedly confessional, private and intimate epistolary genre) that were both intervened by our ‘special’ position and also taken as ethnographic documents. In our fieldwork, in the specific spatial and temporal situations we worked, we understand the self as emerging from intersubjectivity and knowledge relations as co-created between researcher and researched. Thus, ethical decisions are made during the research process itself and, for us, in situ ethics entails a reciprocal commitment, between children, youth and adults as co-researchers, to adjust themselves to the developments and boundaries of the ethnographic field. This also allowed the participants to manage the adjustments in this specific and situated context that circumscribed everybody, seeking answers in conversations and paying careful attention to the situation.
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Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…
Abstract
Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.