1,721,023 research outputs found
Spirit of religion and peoples perception of accountability in religious organisations: A story from less developed countries
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The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward
No full textThe purpose of this paper is to introduce and synthesise insights from the papers contained in this special issue on accounting, accountability and auditing in emerging economies. This paper draws upon general desk research and the papers in this special edition. This paper shows that the rapid development of public sector accounting, accountability and auditing in emerging economies presents theoretical and empirical challenges because of the different ways in which public sector reforms and changes are understood and enacted within institutions. This paper provides academics, regulators and reporting organisations with robust evidence to help inform improvements in policy and practice. It is concluded that public sector accounting, accountability and auditing reforms in emerging economies are more likely to achieve set objectives if there is a high degree of local-level involvement in their implementation. Drawing together a collection of papers in this emerging research field, this paper highlights many areas where further academic research is needed as well as indicating some new ways forward
Accounting as the 'Language' of Paradigm Shift: A Case Study of Organizational Change in a Heritage Organization
No full textBounded emotionalities and accounting in the narratives of organizational change: The case study of a heritage railway
No full textAccounting as the 'language' of organizational change: the case of a heritage railway
No full textThis paper examines the critical role the 'accounting language' plays in organisational change. Whilst researchers have studied 'business planning' as a pedagogic device aimed at controlling spending and at introducing accountability, the explicit role played by 'accounting language' in the change process has not been emphasised, particularly in the heritage and preservation domain where volunteer labour exercises more power than paid management in a 'dialectic of control'. We address this gap by employing a grounded methodology, involving the collection of evidence from interviews, records and observations to document two 'strategic planning' attempts in a volunteer-led heritage railway. We observe how the use of 'accounting language' (in the form of categories and encryptions) visibly conveys new decision rules and facilitates their acceptance as actors know and play by these new rules. Informed by Giddens' structuration theory concepts, the study also shows how 'accounting language' provides the modalities of structuration (meaning, moral order and power) bringing new 'languages' and 'rules' to the actors as well as creating a 'power' shift from volunteers to professional managers in their 'dialectic of control'
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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