1,720,990 research outputs found
Accounting and management reform in local authorities: a tool for evaluating empirically the outcomes
Full text linkKommuneregnskapets rikdom : om regnskapets funksjoner i samspillet mellom en kommune og dens finansielle institusjoner
Full text linkDealing with Expectations and Traditions in Research
Full text link"When considering societal expectations and traditions in research, assumptions are often an integral aspect – particularly in the disciplines pertaining to organization studies. The objective of this anthology is to analyze, clarify and demystify assumptions about research and the way that organizations work.
The book is interdisciplinary in its form and content. The chapters are in part theoretical and analytical, yet draw on various empirical illustrations. In doing so, the book touches on the research process, basic assumptions in research, possibilities as well as pitfalls that both novice researchers as well as more experienced ones ought to keep in mind.
The individual chapters address research and publication through a range of areas and topics including: accounting and management control, examination of the term ‘organization’ itself, and exploration of behavioral and social processes that lead to change in organizations and society as a whole. All of the chapters illuminate different roles in the research process in organization studies.
Dealing with Expectations and Traditions in Research will be of interest to researchers on all levels, including PhD students and master’s students writing term papers and their theses, as well as in methodological courses and discussions.
Accounting and management reform in local authorities: a tool for evaluating empirically the outcomes
No full textLocal Government Budgeting Reforms in Russia: Implications and Tensions (BUDRUS), 2017
No full textThis project focused on research in the field of budgeting especially local government budgeting reforms in Russia. The primary objective was to strengthen research competence in producing high quality scientific knowledge in the field of public sector reforms in Russia, their implications on budgeting processes and transformation of local government institutions. The knowledge developed is of relevance to the actors involved in the Norwegian-Russian cooperation, the international scientific community, various authorities, professionals, as well as society at large. The BUDRUS-project consists of subprojects. This dataset includes data from the PhD project "Budget, Strategy and Accounting. Managing institutional change in Russia's governments" (Igor Khodachek). In its four articles, this thesis addressed institutional change in Russia's governments. The fifth article reflects on the other four and summarizes its findings. While descending from macro to micro level, the studies employ various empirical evidences from public sector reform concepts, budget provisions and regional strategies to participant observation notes and in-depth interview transcripts. The findings of the thesis are relevant both for public sector practitioners and for government accounting researchers. The broader international audience may find the relevance of the thesis in its contribution to the accountingization literature. Apart from accounting, the thesis develops such concepts as budget, strategy, New Public Management (NPM) and hybrids. The historical accounts of the thesis unveil the roots of centralisation and personalisation of governance in contemporary Russia, connecting these features of the Russian context to the period of the Golden Horde (the Tatars) and the Soviet legacy (centralised planning)
Local Government Budgeting Reforms in Russia: Implications and Tensions (BUDRUS), 2017
No full textThis project focused on research in the field of budgeting especially local government budgeting reforms in Russia. The primary objective was to strengthen research competence in producing high quality scientific knowledge in the field of public sector reforms in Russia, their implications on budgeting processes and transformation of local government institutions. The knowledge developed is of relevance to the actors involved in the Norwegian-Russian cooperation, the international scientific community, various authorities, professionals, as well as society at large. The BUDRUS-project consists of subprojects. This dataset includes data from the PhD project "The changing role of accounting from reformees' perspective: a study of public sector reforms in Russia" (Evgenii Aleksandrov). The thesis's intention was to extend the existing explanation boundaries of accounting reforms by addressing reformees' perspective, arguably captured by previous studies. Specifically, it explores what accounting is doing for (with) reformees, and how. Theoretically, the thesis is framed (but not limited) by ideas of institutional work, focusing on individuals' (reformees') roles in new accounting tools' development. Empirically, it introduces readers to Russian public sector reforms, addressing four different but theoretically interrelated stories of accounting's changing role within New Public Management (NPM) and Public Governance (PG) agendas
Accounting, the hidden collage? Accounting in the dialogues between a city and its financial institutions
No full textThe aim of this article is to promote an understanding of accounting not only as a harmoniously organized painting but also as a collage, since accounting -- like a collage -- can be seen as a jumble riddled with discontinuities. With this in mind, the ways in which accounting is applied in dialogues on the subject of finance between a Norwegian local government and its financial supporters are described. In all dialogues accounting is understood in several, sometimes conflicting ways. The article argues that each understanding reflects harmony in that it represents the perception of reality of the individuals involved. Consequently, a dialogue involving many individuals and different contexts portrays a complex of understandings of reality, resulting in the disappearance of harmony. Because any one accounting report is read not only by different individuals but also in different dialogues, many associations become attached to it. An accounting report thus comes to represent a collage, releasing a complex of associations and understandings. The collage of an accounting report is not on display, however. None of its readers will normally have in mind all the different ways in which all the other readers are understanding it. The accounting report can thus be said to be a hidden collage, in the sense that each reader only sees a fragment of it.Accounting and interpretation accounting reports images accounting texts perception of accounting
Global Development in the Arctic
Full text linkViewing the Arctic as a key region for global development in the 21st century, this book offers a cross-disciplinary conceptual framework for understanding what international cooperation is, why it is difficult and what kind of alternative views can apply in the Arctic. Written by Arctic experts, the book presents major trends and scenarios for international cooperation in the Arctic up to 2035 and future prospects for international cooperation in the Arctic in various sectors: energy, business and economy, transportation and logistics, climate change, diplomacy and security, culture, innovations, higher education and research. Implications of the scenarios for global development are discussed in the light of the United Nations Agenda for Global Development and Sustainable Development Goals. The book offers a cross-disciplinary conceptual framework of international cooperation in the Arctic and discusses implications of this framework for global development. Filling the gap in analytical understanding of international cooperation, this book will be of interest to academics, students and professionals concerned with global development and the Arctic region
Chapter 1 Introduction
Full text linkThe Arctic region contains large amounts of natural resources considered necessary to sustain global economic growth, so it is unsurprising that it is increasingly susceptible to political, economic, environmental, and even military conflicts. This book looks in detail at the preconditions and outlook for international cooperation on the development of Arctic petroleum resources, focusing on Norwegian–Russian cooperation in the Barents Sea towards 2025. The authors provide a cross-disciplinary approach including geopolitical, institutional, technological, corporate and environmental perspectives to analyse the underlying factors that shape the future development of the region. Three future scenarios are developed, exploring various levels of cooperation and development influenced by and resulting from potential political, commercial and environmental circumstances. Through these scenarios, the book improves understanding of the challenges and opportunities for Arctic petroleum resource development and promotes further consideration of the possible outcomes of future cooperation. The book should be of interest to students, scholars and policy-makers working in the areas of Arctic studies, oil and gas studies, energy security, global environmental governance, environmental politics and environmental technology. Chapter 1 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 3.0 license. https://s3-us-west-2.amazonaws.com/tandfbis/rt-files/docs/Open+Access+Chapters/9781138783263_oachapter1.pdf Chapter 2 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 3.0 license. https://s3-us-west-2.amazonaws.com/tandfbis/rt-files/docs/Open+Access+Chapters/9781138783263_oachapter2.pdf Chapter 6 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 3.0 license. https://s3-us-west-2.amazonaws.com/tandfbis/rt-files/docs/Open+Access+Chapters/9781138783263_oachapter6.pd
Global Development in the Arctic : International Cooperation for the Future
No full textViewing the Arctic as a key region for global development in the 21st century, this book offers a cross-disciplinary conceptual framework for understanding what international cooperation is, why it is difficult and what kind of alternative views can apply in the Arctic.Written by Arctic experts, the book presents major trends and scenarios for international cooperation in the Arctic up to 2035 and future prospects for international cooperation in the Arctic in various sectors: energy, business and economy, transportation and logistics, climate change, diplomacy and security, culture, innovations, higher education and research. Implications of the scenarios for global development are discussed in the light of the United Nations Agenda for Global Development and Sustainable Development Goals. The book offers a cross-disciplinary conceptual framework of international cooperation in the Arctic and discusses implications of this framework for global development.Filling the gap in analytical understanding of international cooperation, this book will be of interest to academics, students and professionals concerned with global development and the Arctic region.Redige
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