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This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.
Abstract
Purpose
This paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.
Design/methodology/approach
The analysis evaluates exemplary works in the literature against the characteristics of the paranoid style first identified by Richard Hofstadter: overheated claims of a far-reaching, malign and collusive machinery of influence; a reductive, rationalistic and dualistic reading of events; weak empirics; and weak theorisation.
Findings
A significant stream within the literature is coming to be constructed in the paranoid style. Paranoid stylistics, used as a diagnostic tool, alerts us here to distorted judgement.
Research limitations/implications
Alternative ways of avoiding the dangers of paranoid-style readings are suggested, ranging from resisting the temptations towards such readings to a radical re-working of the epistemics of “socio-accounting”.
Practical implications
The danger of allowing the conclusions advanced in the literature to go unchallenged is that they may influence society’s attitude to accounting, public policy-making and scholars’ willingness to contribute to the crafting of reporting principles and standards.
Originality/value
Although paranoid style analysis has been widely used to examine narratives in other academic fields, to the best of the author’s knowledge, this is the first study to apply it to scholarly accounting.
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The heady system of high‐pressure Continental air that drifted across the Atlantic and collided with the traditional cyclonic patterns of U.S. literary academe in the mid‐1960s…
Abstract
The heady system of high‐pressure Continental air that drifted across the Atlantic and collided with the traditional cyclonic patterns of U.S. literary academe in the mid‐1960s precipitated a “Theory Revolution” that has brought a couple of decades of stormy and stimulating weather to the campus. The collision has produced occasionally furious debate and resulted for higher education in the kind of public attention customarily reserved for athletic scandals; it has kept tenuring processes in turmoil and publish‐or‐perish mills working round the clock.
Nina Rizun, Aleksandra Revina and Vera G. Meister
This study aims to draw the attention of business process management (BPM) research and practice to the textual data generated in the processes and the potential of meaningful…
Abstract
Purpose
This study aims to draw the attention of business process management (BPM) research and practice to the textual data generated in the processes and the potential of meaningful insights extraction. The authors apply standard natural language processing (NLP) approaches to gain valuable knowledge in the form of business process (BP) complexity concept suggested in the study. It is built on the objective, subjective and meta-knowledge extracted from the BP textual data and encompassing semantics, syntax and stylistics. As a result, the authors aim to create awareness about cognitive, attention and reading efforts forming the textual data-based BP complexity. The concept serves as a basis for the development of various decision-support solutions for BP workers.
Design/methodology/approach
The starting point is an investigation of the complexity concept in the BPM literature to develop an understanding of the related complexity research and to put the textual data-based BP complexity in its context. Afterward, utilizing the linguistic foundations and the theory of situation awareness (SA), the concept is empirically developed and evaluated in a real-world application case using qualitative interview-based and quantitative data-based methods.
Findings
In the practical, real-world application, the authors confirmed that BP textual data could be used to predict BP complexity from the semantic, syntactic and stylistic viewpoints. The authors were able to prove the value of this knowledge about the BP complexity formed based on the (1) professional contextual experience of the BP worker enriched by the awareness of cognitive efforts required for BP execution (objective knowledge), (2) business emotions enriched by attention efforts (subjective knowledge) and (3) quality of the text, i.e. professionalism, expertise and stress level of the text author, enriched by reading efforts (meta-knowledge). In particular, the BP complexity concept has been applied to an industrial example of Information Technology Infrastructure Library (ITIL) change management (CHM) Information Technology (IT) ticket processing. The authors used IT ticket texts from two samples of 28,157 and 4,625 tickets as the basis for the analysis. The authors evaluated the concept with the help of manually labeled tickets and a rule-based approach using historical ticket execution data. Having a recommendation character, the results showed to be useful in creating awareness regarding cognitive, attention and reading efforts for ITIL CHM BP workers coordinating the IT ticket processing.
Originality/value
While aiming to draw attention to those valuable insights inherent in BP textual data, the authors propose an unconventional approach to BP complexity definition through the lens of textual data. Hereby, the authors address the challenges specified by BPM researchers, i.e. focus on semantics in the development of vocabularies and organization- and sector-specific adaptation of standard NLP techniques.
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If I do not count the introductory essay by the editors, the book Economics and Language (Henderson, et al., 1993), can be divided into three substantive parts. The first is…
Abstract
If I do not count the introductory essay by the editors, the book Economics and Language (Henderson, et al., 1993), can be divided into three substantive parts. The first is titled rhetoric and critical theory, the second, controversy and hedging in economics, and the third, language and the history of economic thought. Again not counting the introduction, the volume consists of a total of ten essays: four in the first part and three each in the remaining two. In Part I, the reader is introduced to a realist philosophy of economic rhetoric, to Ricoeur and the significance of the hermeneutic project for economics, to Bakhtin's dialogism in the formation of the canon, and to the relevance of Derrida and of deconstructive methods for rational choice theory. Part II is concerned with the “stylistics” of two sets of material: with the “debate” between Milton Friedman and his critics; and with 11 articles chosen from a recent issue of the Economic Journal. Finally, the three essays in Part III are devoted to Adam Smith, to Edgeworth and to the response of six elementary textbooks to a “puzzle” of economic theory.
There are plenty of historic buildings bearing different stylistics in Budapest and many of them have residential function. In the city center of Pest, most of the properties are…
Abstract
There are plenty of historic buildings bearing different stylistics in Budapest and many of them have residential function. In the city center of Pest, most of the properties are historic buildings constructed between the period of the Austro-Hungarian Compromise in 1876 and the World War II, but Buda also has some residential dwellings with historic value. Estimation of the value of the Budapest residential housing is an important issue for owners, real estate developers and investors, nevertheless not many studies have focused on the value components of those buildings in Central Eastern Europe or Hungary.
In this paper the value components of Budapest residential flats were identified using the hedonic regression method. On a sample of more than 1800 residential properties of Budapest the differences between historic, panel and other buildings were compared. The conclusion can be drawn that altering aspects are relevant for each segment. Even the categories determine large differences between panel buildings and non-panel buildings regarding the value. For the historic properties, the existence of balcony, the up-to-date type of heating, the good condition of the flat, the unique panorama, the location in Pest City, the vicinity of parks and the distance from noisy facilities are the most important factors. Meanwhile for panels the allocation on lower floors, the better heating system, the good condition, the location in Buda and the vicinity of market are the factors that have the major positive effect on the value. For the non-historic and non-panel buildings the balcony, the up-to-date heating system, the good condition, the luxurious Buda district location, vicinity of parks and remoteness of noisy facilities are the most important components of value.
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This paper aims to the precise critical interpretation of gender roles portrayed in the three selected TV advertisements shown in Bangladesh.
Abstract
Purpose
This paper aims to the precise critical interpretation of gender roles portrayed in the three selected TV advertisements shown in Bangladesh.
Design/methodology/approach
The analysis begins with the theoretical framework of gender roles analysis here in this paper: Goffman’s gender stereotypes hypothesis which is used to identify and analyse the thematic features present in the ads. After critically examining the hypothesis, Kress and Van Leeuwen’s systemic functional analysis framework is used to analyse the semiotic feature to interpret the signs and symbols. After that, Fairclough’s stylistic analysis of discourse analysis is used to find out these features in the advertisements to search the cultural, political implications. Finally, the paper uses Pope’s The Rape of the Lock and it is Cultural-Ecofeminist Analysis of Francois d’Eaubonne.
Findings
This paper tries to connect with the above-mentioned frameworks from a contextual point of view to predict the future progression of the gender representations and their implications in the coming years to check whether the changes in gender roles are reflected in the society or not.
Originality/value
Both in houses and workplaces, women empowerment, more female entrepreneurs in the working forces will bring out a change in the minds of people about the stereotypes and make more women inclusive and the women-friendly environment in Bangladesh and South Asian Countries.
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Type A behavior pattern (TABP) is a constellation of behaviors which, when present in an individual, can lead to the deadly disease called coronary heart disease. TABP is mostly…
Abstract
Type A behavior pattern (TABP) is a constellation of behaviors which, when present in an individual, can lead to the deadly disease called coronary heart disease. TABP is mostly found in highly industrialized countries, especially among individuals engaged in competitive vocations. The most vulnerable groups are executives, entrepreneurs and persons leading very busy life schedules. It is reported that more than half of the North American population is type A. In Europe, TABP is on the increase. In the rest of the world, however, research evidence is scanty in understanding the existence of type A behavior. This study explores the existence of type A behavior among executives in India and explores the connection between executive performance and type A behavior. A total of 132 bank managers of a leading commercial bank participated in the study. Results indicated that a large majority of the managers possessed type A behavior and that the highest performers among them were the ones possessing the most marked TABP.
Because we lack a usable definition of the concept of style to inform research on the creative industries, this chapter takes a first step toward developing a style-based…
Abstract
Because we lack a usable definition of the concept of style to inform research on the creative industries, this chapter takes a first step toward developing a style-based perspective on them. The use of style in disciplines where the study of creative industries occupies a notable position (sociology, anthropology, cultural studies, and management) is compared and contrasted with a series of related concepts (status, fashion, trend, genre, movement, and category). Style is defined as a durable, recognizable pattern of aesthetic choices. Propositions that relate style to an organization’s creative performance are formulated for two types of audience: insiders and outsiders.
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This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.
Abstract
Purpose
This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.
Design/methodology/approach
The social construction and experience of race in the US and the intersection of multiethnic Asian American identity with race, gender and religion will be used in critically commenting on the interview of primary ethnic identity of Indian Americans including the pan-ethnic identity of Indians in the US as Asian Americans, the Mar Thoma Church community, the second-generation Patel family's union formation in terms of gender identity.
Findings
The future directives include Asian American Movement (AAM) which is trying to incorporate Indians as pan-ethnic identity assimilation and the process of holding American identity as primary identification of Indians.
Practical implications
Policy recommendations are that the US Census Bureau should include Indian Americans as separate ethnic identity for Indian immigrants like the Chinese Americans. USCIS (US Citizenship and Immigration Services) should reform policies to include the wives of H-4 visa holders. The Department of Homeland Security (DHS) should provide secure living environment for Indian immigrants. The US Department of Labor should provide equal opportunities for women in their immigration policies.
Originality/value
This paper will critically analyze the interview results of primary ethnic identity and justify the hypotheses of Asian American identity of Indians, whether (1) they merge with the American identity as part of cultural assimilation or (2) retain their Asian identity beyond Americanized identity or (3) go beyond both American and Asian identity to restate their Indian ethnicity.
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