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1 |
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 |
مقاله انگلیسی |
2 |
Accounting to the end of life: Scarcity, performance and death
حسابداری تا پایان زندگی، عملکرد و مرگ-2021 This paper follows accounting to the end of life. We question how accounting can influence the
way life ends to understand the conceptions of life, health and normality that inform accounting
valuations of life itself. Specifically, we conducted an ethnographic study of a hospital’s geriatrics
and palliative care unit to analyse how accounting influences, and is informed by, conceptions of
what makes a life worth living. The end of life problematises accounting and makes visible as-
sumptions on what constitutes a good life. We draw on Agamben and Canguilhem to show that
accounting builds on, and reproduces, several discursive positions – scarcity and the need for
efficient resource allocation; separability and the possibility to isolate segments; commensuration
and the possibility to relate each situation to standardised categories; valuation and the reduction
of life to exchange values; normativity and the definition of normality through statistical regu-
larities. We then discuss the kind of life that is included in accounting valuations of life itself and
the dehumanising consequences accounting practices can have on the end of life. We conclude
with opening questions on how to imagine forms of accounting that would acknowledge our
vulnerability and allow for an art of living while dying. keywords: قوم شناسی | مرگ | جرات | زیست شناسی | زندگی | Ethnography | Death | Geriatrics | Biopolitics | Life |
مقاله انگلیسی |
3 |
The application of management accounting practices towards the sustainable development of family businesses: A critical review
استفاده از شیوه های حسابداری مدیریت به سوی توسعه پایدار کسب و کارهای خانوادگی: یک بررسی انتقادی-2021 The purpose of this study is to comprehensively review the extant literature on the application of management
accounting practices (MAPs) to the sustainable development of family businesses (FBs), and to identify future
research avenues. Academic interest in the field of MAPs in family businesses as well as the concept of sustainable
development has been growing rapidly due to the fast-moving business landscape associated with environmental
dynamism, particularly over the past two decades. Consequently, some authors claim that the heterogeneous
characteristics of FBs apparently lead to a lower degree of information asymmetry, and that this, in-turn, may
weaken the need for MAPs. On the other hand, some studies emphasise that the distinctive conflicts of interest in
FBs and some contingent factors (for example, intense competition in the industry) are triggers for the adoption of
MAPs by FBs. Given these mixed research outcomes and the absence of a comprehensive study that demonstrates
the state-of-the-art in this research stream, this paper aims to review previously reported key works to thoroughly
investigate the above mentioned factors with a view to exploring the existing knowledge gap. The holistic
conclusion arrived at by the study points to the fact that there seems to have a considerable impact of family
involvement on business performance achieved through the application of MAPs. Nonetheless, the impact of
certain heterogeneous characteristics of FBs on the application of environmental management accounting (EMA)
practices, which is a sub-stream of MAPs, is yet to be explored.
Keywords: Management accounting practices | Family business | Sustainable development | Economic performance | Environmental performance | Environmental management accounting | Environmental dynamism |
مقاله انگلیسی |
4 |
A future triple entry accounting framework using blockchain technology
یک چارچوب حسابداری سه ورودی آینده با استفاده از فناوری بلاک چین-2021 The study adopts a single case study approach to bring into conversation, ideas, and views of several scholars on
triple entry accounting (TEA). The development of blockchain technology already drives the conscious move
towards the TEA. The TEA is currently not being used in any significant way but is in a greater debate whether it is
worth adopting such alternative accounting practices as the TEA. Shifting to the TEA system is challenging and at
present, it is just a fascinating mental exercise. With these backdrops, the present study discusses the likelihood
cases of future accounting practice namely: (I) Sophisticated Accounting Software based on the double entry
accounting (DEA); (II) Combination of Blockchain and TEA; and (III) Combination of disruptive technologies in
addition to Blockchain and TEA. Finally, the study concludes with describing the basic architecture of a potential
system of triple-entry accounting that could support the TEA system to deliver real-time insights into business
operations. Lastly, the study plotted a hype cycle for accounting technologies to help global organizations identify
the relevant accounting technologies and applications.
keywords: حسابداری دو ورودی | حسابداری سه ورودی | رابط برنامه نویسی کاربردی | محاسبات لبه | بلاک چین | Double entry accounting | Triple entry accounting | Application programming interface | Edge computing | Blockchain |
مقاله انگلیسی |
5 |
Possibility to reveal creative accounting when determining the value of the forwarding companys assets
امکان آشکارسازی حسابداری خلاق هنگام تعیین ارزش دارایی های شرکت حمل و نقل-2021 Procedures and methods for determining the value of a transport or forwarding company are different. The purpose of determining
the value of the company, what results the company reports and also who performs the valuation has a significant influence on the
choice of the method. In addition to various other influences, the expert must also take into account the possibility of the existence
of interventions in the transport and forwarding companys accounting. Creative accounting practices follow from the theory of
accounting, but they record distorted economic changes in the company according to the wishes of various entities.
The most common reason is the reduction of the tax base, but the rare case is, on the contrary, the artificial improvement of the
achieved results. The aim of the paper is to analyze the procedures and methods for evaluating a company engaged in transport
and/or forwarding and to examine the significance of possible interventions in the accounting of the company and the possibility
of their detection by experts.
Keywords: forwarding | value of company | creative accounting | asset method |
مقاله انگلیسی |
6 |
Evaluating CO2 emissions from continuous flow and batch growth systems under autotrophic mode: Implications for GHG accounting of biological nutrient removal
ارزیابی انتشار CO2 از جریان مداوم جریان و سیستم های رشد دسته ای تحت حالت اتوتروفیک: پیامدهای حسابداری GHG از حذف مواد مغذی زیستی-2021 The oxidation of ammonia by autotrophic bacteria is a central part of the nitrogen cycle and a fundamental
aspect of biological nutrient removal (BNR) during wastewater treatment. Autotrophic ammonia oxidation
produces protons and results in net-CO2 production due to the neutralizing effect of bicarbonate alkalinity.
Attention must be paid to the propensity for this produced CO2 to be transferred to the atmosphere where it can
act as a greenhouse gas (GHG). In the context of BNR systems, bicarbonate-derived CO2 emissions should be
considered distinct from the biogenic CO2 that arises from cellular respiration, though this distinction is not
made in current GHG accounting practices. The aim of this study was to evaluate the performance of two
experimental systems operated under autotrophic mode and buffered with bicarbonate, to investigate the rela-
tionship between ammonia removal and gaseous CO2 emissions. The first system consisted of continuously
aerated lab-scale batch reactors, which were effective in demonstrating the important link between ammonia
oxidizer activity, pH, and gaseous CO2 production. Depletion of the buffer system always led to a rapid decline in
system pH and cessation of CO2 emissions when the pH fell below 7.0. The second system was a tubular
continuous-flow biofilm reactor which permitted comparison of ammonia removal and CO2 emission rates. A
linear relationship between ammonia removal and CO2 emissions was demonstrated and the quantified CO2
production was relatively close to that which was predicted based on the stoichiometry of nitrification, with this
CO2 being detected in the gas phase. It was apparent that this system offered minimal resistance to the mass
transfer of CO2 from the liquid to gas, which is an important factor that determines how much of the bicarbonate-
derived CO2 may contribute to greenhouse gas emissions in engineered systems such as those used for BNR. keywords: اکسیداسیون آمونیاک اتوتروفیک | بیوفیلم های autotrophic | حذف مواد مغذی زیستی | قلیایی کربنات | انتشار گاز CO2 | انتشار گازهای گلخانه ای | Autotrophic ammonia oxidation | Autotrophic biofilms | Biological nutrient removal | Carbonate alkalinity | CO2 emissions | Greenhouse gas emissions |
مقاله انگلیسی |
7 |
Time, space and accounting at Nonantola Abbey (1350-1449)
زمان، مکان و حسابداری در صومعه نونانتولا (1350-1449)-2021 Accounting historians have provided several accounts of monastic life and accountings
role in it, considering important settings such as Montecassino and San Pietro abbeys in
Italy and Durham Cathedral Priory in England. Research has shown how their governance
arrangements and common values enabled the Benedictines to manage their monasteries
in an efficient manner which was essential in tackling the misappropriation of resources
by organisational actors, including abbots. Other studies have shed light on the use of
practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of
literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing
the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy
from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were
reflected in the accounts. At the same time, the abbey was at the centre of a complex
network of accountabilities which included lay accountants, farmers and the lessees of the
abbeys properties. The main characteristic of this system was not the accuracy of the
records in detailing the assets, liabilities, expenses and revenue of the abbey but the
maintenance of a control system to administer an extensive agricultural network and the
identification of the relationships between the abbey and the stakeholders inhabiting its
space.
keywords: بنیاد | زمان | فضا | حسابداری | ابی | Benedictine | Time | Space | Accounting | Abbey |
مقاله انگلیسی |
8 |
Accounting for heritage assets: Thomas Holloways picture collection, 1881-2019
حسابداری برای دارایی های میراث: مجموعه عکس توماس هالووی، 1881-2019-2021 In recent years, there has been a debate about whether the owners of “heritage assets”
should include them on their balance sheets. We present a longitudinal study of the
collection of 77 pictures donated by Thomas Holloway to Royal Holloway College between
1881 and 1883. We draw on archival material to analyze accounting practices for Holloways picture collection, finding that the collection remained effectively invisible as an
accounting object until 1999, when accounting requirements for heritage assets were first
applied. We use Jean Baudrillards “orders of simulacra” to study the relationship between
accounting signs and their referents, and we draw on Bruno Latours notion of “matters of
concern” to investigate how changes in the accounting sign render the referent a
complicating, agitating and provoking “matter” in different ways. The Royal Holloway
financial statements currently present the picture collection by an accounting sign that we
suggest is a “counterfeit” (signifying the money that could, counterfactually, be made from
selling the paintings) but not a “simulation” (creating a hyperreality detached from the
referent). This relationship between the sign and the referent makes up the ontological
status of “assets” in accounting reports, rendering assets capable of triggering actual
(rather than hyperreal) material effects.
keywords: دارایی های میراث | توماس هالووی | نقاشی ویکتوریا | کالج سلطنتی هالووی | تقلبی | شباهت | گزارش مالی | حساب های دانشگاه | Heritage assets | Thomas Holloway | Victorian painting | Royal Holloway College | Counterfeit | Simulacrum | Financial reporting | University accounts |
مقاله انگلیسی |
9 |
The use of management accounting information by boards of directors to oversee strategy implementation
استفاده از اطلاعات حسابداری مدیریت توسط هیئت مدیره برای نظارت بر استراتژی-2021 Past research has overlooked the specific informational needs and uses of management
accounting information by boards of directors, which constitute a distinctive unit of
analysis, focusing mainly on organizational actors within the boundaries of the firm. The
aim of this study is to examine the use of management accounting information to oversee
strategy implementation in the context of governance. Specifically, we intend to establish
theoretical properties and propose a measurement model that captures the use of budget,
financial and non-financial performance indicators by boards of directors to oversee the
strategic plan. To develop the measurement instrument, conceptual specifications of
constructs have been established based on a matrix approach that combines (i) the information conveyed by the three management accounting practices, along with (ii) two
theoretical properties reflecting board activities, namely monitoring implementation of
the strategic plan, and questioning of the strategic plan. The validity and reliability of the
instrument have been evaluated and discussed using a rigorous multi-method integrated
approach that includes a literature review, exploratory interviews, consultation of experts
in management accounting and governance, and survey data collected from three samples
of boards of directors.
keywords: استفاده از اطلاعات حسابداری مدیریت | پیاده سازی استراتژی | هیئت مدیره | بودجه | شاخص های عملکرد | حکومت | توسعه یک ابزار نظرسنجی | Use of management accounting information | Strategy implementation | Boards of directors | Budget | Performance indicators | Governance | Development of a survey instrument |
مقاله انگلیسی |
10 |
The role of multiple values in developing management accounting practices in hybrid organisations
نقش مقادیر متعدد در توسعه روش های حسابداری مدیریت در سازمان های هیبریدی-2021 The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis
centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the
empirical analysis. This research shows that management accounting practices can
develop without conflicts when only some actors are interested in management and their
values predominate, despite the coexistence of multiple and conflicting values. However,
in this situation, where conflicts are eliminated, the validity of accounting is compromised,
as it does not represent all values. The evidence of this lack of validity is clear when
considering the poor development of management accounting practices and the inability
to develop some relevant measures, such as outcome measures. When only some values
predominate, the opportunity provided by the multiplicity of values to the development of
management accounting practices is lost, and possible inefficiencies may emerge. The use
of pragmatic constructivism shows that this lack of validity, determined by the nonintegration of values, would be reduced by increasing the discussion among conflicting
actors’ values. Findings suggest that the presence of conflicting values, that at first glance
may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should
work alongside communication, to include dimensions of reality.
keywords: سازمان های ترکیبی | مقادیر چندگانه | تولید مشترک | شیوه های حسابداری مدیریت | سازمانهای عملی | خدمات اجتماعی | Hybrid organisations | Multiple values | Co-production | Management accounting practices | Pragmatic constructivism | Social services |
مقاله انگلیسی |