پیاده سازی یک راه حل حسابداری هزینه هوش تجاری در یک محیط مراقبت های بهداشتی
سال انتشار: 2022 - تعداد صفحات فایل pdf انگلیسی: 6 - تعداد صفحات فایل doc فارسی: 12
محیط سیستم سلامت در پرتغال یک نگرانی دائمی برای جامعه ما است. با توجه به این موضوع، مانند هر بخش دیگری، منطقه بیمارستان دارای ساختار پیچیده ای است که حجم زیادی از اطلاعات را در خود جای داده است که فرآیند تصمیم گیری را دشوار می کند. با این کار، نیاز به بهبود مدیریت خدمات و منابع موسسات بهداشتی وجود دارد. با در نظر گرفتن این موضوع، راه حل شامل تبدیل سیستم فعلی با کمک سیستم های اطلاعاتی برای پیاده سازی می شود. بنابراین، ایده پیادهسازی سیستمهای اطلاعاتی که از هوش تجاری در بیمارستانها استفاده میکنند، مطرح میشود، تمرکز این پروژه کمک به مدیران در تحلیل حسابداری تحلیلی است. با مشارکت Centro Hospitalar Universitário do Porto، تصمیم گرفته شد تا استفاده از هوش تجاری را با هدف پیاده سازی یک راه حل تکمیلی برای طرح حسابداری بهای تمام شده موجود، با هدف بهبود کارایی و ارائه ابزارهای جدید مدیریت به مدیران مورد بررسی قرار دهیم.
کلمات کلیدی: حسابداری بهای تمام شده | هوش تجاری | مراقبت های بهداشتی
|مقاله ترجمه شده|
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021
This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB
فراتر از قصد در مقررات حسابداری: استراتژی معمولی توسط IASB-2021
Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of language, the present study challenges a common assumption in the accounting standard-setting literature, namely, that regulators’ discourse is purposely and deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB regulatory texts. My analysis shows how taken-for-granted discursive rationalizations and linguistic forms are operationalized. I then argue that the language observed in regulatory texts, which can be considered as examples of ‘collective thinking artefacts’, enacts standard setters’ institutionalized patterns of reasoning associated with their social position. This critical perspective on the subconscious use of rhetoric generates a series of further questions regarding the lack of reflexivity in accounting regulatory processes.
keywords: تجزیه و تحلیل گفتمان انتقادی | بوردیو | جامعه شناسی شناختی | مشروعیت | Critical discourse analysis | Bourdieu | Cognitive sociolinguistics | Legitimacy
Accounting research and the significance test crisis
تحقیقات حسابداری و بحران آزمون اهمیت-2021
The emerging or at least threatening ‘‘significance test crisis” in accounting has been prompted by a chorus across multiple physical and social sciences of dissatisfaction with conventional frequentist statistical research methods and behaviors, particularly the use and abuse of p-levels. There are now hundreds of published papers and statements, echoing what has been said behind closed doors for decades, namely that much if not most empirical research is unreliable, simply wrong or at worst fabricated. The problems are a mixture of flawed statistical logic (as Bayesians have claimed for decades), ‘‘phacking” by way of fishing for significant results and publications, selective reporting or ‘‘the file drawer problem”, and ultimately the ‘‘agency problem” that researchers charged by funding bodies (their Universities, governments and taxpayers) with conducting disinterested ‘‘objective science” are motivated more by the personal need to publish and please other researchers. Expanding on that theme, the supply of empirical research in the ‘‘market for statistical significance” is described in terms of ‘‘market failure” and ‘‘the market for lemons”.
keywords: تحقیق حسابداری تجربی | آزمایشات | بحران تکثیر | سطحی | گزارش های ثبت شده | Empirical accounting research | Signiﬁcance tests | Replication crisis | p-levels | p-hacking | Registered reports
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare
جنبش های اجتماعی، هویت و اختلال در زمینه های سازمانی: حسابداری برای رفاه حیوانات مزرعه-2021
In this study we provide evidence on how accounting disclosures can motivate social movement organizations (SMOs) to create a new source of normativity in an organizational field, to impact upon firms through identity, image and culture. The source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was created as a means of accounting for farm animal welfare by food companies. Working at the intersection of theories relating to organizational fields, social movements and organizational identity, we investigate how the SMOs create the conditions for change through their framing of farm animal welfare, collective action and the mobilization of resources. Ideas such as institutional agency and institutional control are introduced to explain the power dynamics that enable change. By interpreting the organizational field as a relational space, identity, self-interest and intermittently-active fields provide further constructs to explain behaviour. Evidence from BBFAW reports and publications demonstrates how the NGOs employed a multi-period strategy to effect change. A longitudinal company case study provides an illustration of the cascade of the movement, demonstrating that there is more than an alignment of accounting disclosures. New business opportunities arise, requiring a realignment of strategy, a redesign of organizational architecture and participation of stakeholders. We illustrate our findings through the creation of a framework which could be employed more widely to study of sources of normativity in a relational field. This paper shows that accounting disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational ﬁelds and social movements
An ecological critique of accounting: The circular economy and COVID-19
نقد زیست محیطی حسابداری: اقتصاد دایره ای و Covid-19-2021
Given the increasing participation of accounting technologies in purported solutions to deal with the ecological crisis, we address two areas where a growing accounting literature is emerging, the circular economy and the COVID-19 pandemic, testing some ideas to inform an ecological critique of accounting that could help us ward off the ‘‘dreams of escaping” (Latour, 2018). We suggest that the conceptual separation between nature and society renders accounting for the circular economy and the COVID-19 pandemic problematic. A critical account of the circular economy might problematize things like the whole economic system’s physical scale, spatial and temporal system boundaries, consumer culture, and the inherent politics of the circular economy. We also suggest that a critical account of the COVID-19 pandemic needs to take on board the participation of accounting representations in the construction of particular narratives about the virus. In particular, calculations of the costs caused by COVID-19 need to be connected to the ecological value of viruses to illustrate how the social and the biological worlds are inextricably connected. In both cases, we suggest critical accounting researchers need to be actively involved in discussions about how valuation constructs narratives about resource or waste, with significant implications on how we conceive the relationship between humanity and the environment.
keywords: حسابداری | انسان شناسی | اقتصاد دایره ای | کووید -19 | بحران زیست محیطی | Accounting | Anthropocene | Circular economy | COVID-19 | Environmental crisis
Making the invisibles visible: Including animals in sustainability (and) accounting
قابل مشاهده کردن نامرئی ها: شامل حیوانات در حسابداری و پایداری-2021
In this essay we draw attention to a crisis that touches upon a great number of individuals: the plight of non-human animals. Billions of farmed animals are slaughtered each year to produce for instance food and clothes, while wild animals experience various degrees of human-induced harms. Yet, non-human animals are largely invisible in discussions of sustainability and associated accounting efforts. This is due to a problematic ontology that leaves domesticated animals hovering between society and nature while grouping wild animals with their habitats and inanimate things. Our purpose is to consider how to make animals visible in sustainability (and) accounting. To that end, we first illustrate how sociology and philosophy, among other disciplines, have begun to shift towards the view that non-human animals are worthy of our moral, political and legal consideration. We then develop a view of sustainability that explicitly includes animals and introduce an accounting framework with examples of indicators to track progress from no rights to fundamental rights for non-human animals.
keywords: حقوق حیوانات | رفاه حیوانات | شاخص ها | پایداری | Animal rights | Animal welfare | Indicators | Sustainability
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises
پایداری در معرض خطر در Covid-19: بررسی نقش حسابداری در رسیدگی به بحران های زیست محیطی-2021
In this paper, we reflect and provide insights on the environmental implications of postCOVID-19 economic recoveries. More specifically, we highlight the connection(s) between the environment and the COVID-19 crisis, in particular the intertwined links between Mother Nature and the virus. We then raise some concerns about the ‘illusionary’ positive and negative effects of the crisis on the environment before evoking some past lessons about crisis management and recovery. We contend that the current accounting and accountability mechanisms employed in economic stimulus programs, as well as traditional environmental accounting approaches, are inadequate and limiting to achieve long-term sustainability change. The paper concludes by offering accounting practitioners and researchers some possibilities to take a step forward and develop new understandings of social and environmental value consistent with ecological principles and sustainable development—and hope that these reflections will contribute to a broader debate on the role of accounting for sustainable development in the Anthropocene
keywords: بحران زیست محیطی | کووید -19 | حسابداری اجتماعی و زیست محیطی | مسئوليت | Environmental crisis | COVID-19 | Social and environmental accounting | Accountability
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19
تأثیر قابلیت های مدیریت اطلاعات شخصی و عوامل اجتماعی-روانشناختی بر اهداف به اشتراک گذاری دانش حرفه ای حسابداری: پیش و پست Covid-19-2021
Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities and perceived image can positively influence knowledge- sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a signifi- cant role in knowledge-sharing intentions. The comparison analyses between pre- and post- COVID-19 sample groups indicate similar results for the hypothesized relationships while there are notable mean differences in knowledge sharing intention, image and information processing capabilities. This study extends current research by incorporating personal information man- agement capabilities to examine the power of the “individual” in knowledge sharing and offers timely evidence of accounting professionals’ personal knowledge management practices during the period of COVID-19. This study raises implications for researchers and practitioners interested in knowledge management in the accounting profession.
keywords: تصویر | قصد به اشتراک گذاری دانش | از دست دادن قدرت دانش | قابلیت های مدیریت اطلاعات شخصی | متقابل | Image | Knowledge-sharing intention | Loss of knowledge power | Personal information management capabilities | Reciprocity
The architecture of accounting and the neoliberal betrayal of life
معماری حسابداری و خیانت نئولیبرالی از زندگی-2021
This paper identifies the way in which accounting practices reinforced the increasing influence of the intolerant financial emphasis of the market on the quality of social housing under neoliber- alism when successive British governments gave little importance to the impact of aesthetic and ethical qualities of social housing on the well-being of inhabitants. Social values, most especially safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the need for them to be explicitly considered in any social housing decisions. The study emphasises the way in which the austerity and deregulation agenda of neoliberal policies that had a signif- icant impact on building and fire safety regulations were ultimately justified by financial criteria. The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational visibilities created by accounting practices had become crucial to the successful implementation of the economic logic of the neoliberal agenda and related market priorities of successive British governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of life of the residents.
keywords: حسابداری | برج گرنفل | مسکن اجتماعی | نئولیبرالیسم | فوکو | Accounting | Grenfell Tower | Social housing | Neoliberalism | Foucault