دانلود مقاله انگلیسی رایگان:رنج کودکان کوچک: قدرت، مرزها و معرفت شناسی جهل در حسابداری کلیسا و دولت - 2021
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  • Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State
    Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State

    دسته بندی:

    حسابداری و حسابرسی - accounting and auditing


    سال انتشار:

    2021


    عنوان انگلیسی مقاله:

    Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State


    ترجمه فارسی عنوان مقاله:

    رنج کودکان کوچک: قدرت، مرزها و معرفت شناسی جهل در حسابداری کلیسا و دولت


    منبع:

    ScienceDirect- Elsevier- Critical Perspectives on Accounting, 80 (2021) 102162: doi:10:1016/j:cpa:2020:102162


    نویسنده:

    Frances Miley


    چکیده انگلیسی:

    This research contributes to post-structural theorisation of the accounting-power nexus. It explores how social boundaries shape collective identities, and how these identities determine the accounting responses of social groups. This research includes a case study using interview and archival research methods. Hayward’s (2000) concept of de-facing power is adopted to demonstrate how the development of historically contingent social boundaries shaped the collective identities of Church and State in the area of education funding and contributed to their lack of accounting records. When a political crisis over the lack of State funding of Catholic education occurred in the early 1960s, neither Church nor State could access the accounting information required to mediate the crisis because they had both selectively chosen to maintain accounting records consistent with their constructed identities even though this meant that their accounting records were not suited to all their needs. This research extends the post-structuralism project in accounting research to the notion of an epistemology of ignorance, which is the intentional choice by a social group to remain ignorant. It explores how boundaries can constrain choices and actions, promoting an epistemology of ignorance that can lead to the maintenance of inadequate accounting records.
    keywords: مرزهای | قدرت ناامید کننده | معرفت شناسی جهل | تأمین مالی آموزش | حسابداری پس ساختاری | قدرت | Boundaries | Defacing power | Epistemology of ignorance | Education funding | Post-structural accounting | Power


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 19
    حجم فایل: 447 کیلوبایت

    قیمت: رایگان


    توضیحات اضافی:




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