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نتیجه جستجو - Hegemony

تعداد مقالات یافته شده: 6
ردیف عنوان نوع
1 Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021
Translation research in accounting has in the past decades recognized the significance of trans- lation for international accounting communication, but only recently started to discuss the relevance and legitimacy of the approaches in which translation is used and studied. Generally, translation in accounting has been seen as a technically challenging task that serves an assumedly neutral functional purpose. This perception is problematic in that it neglects the multifaceted cultural, political and societal implications of translation. In order to expand the theoretical repertoire of translation research in accounting, this paper introduces a critical lens that questions the seemingly neutral use of translation in various contexts. Drawing on the influential work of translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s theorizing for accounting, the context of IFRS translation is examined. Attempting to become a global institution across cultures and languages, the IFRS indeed depend on translation in their diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies: the dominant position of the English language and the canonical role of Anglo-American ac- counting. Combining a critical theoretical conceptualization and empirical data from the trans- lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a technical exercise but can entail linguistic and cultural conflicts between dominant and marginal (ized) concepts, traditions and values. Above all, this paper shows how applying a different theoretical lens to translation can yield critical insights.
keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS
مقاله انگلیسی
2 Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens
تصورات فعالان جنبش اجتماعی از کنش سیاسی و مقابله با حسابداری از طریق یک دریچه حسابداری گفتگوی انتقادی و پاسخگویی-2021
In the face of growing disaffection with neoliberalism and corporate social and environmental accounting, critical accounting recognizes the potential of counter-accounting to open spaces for democratic contestation and to advance progressive change. Critical dialogic accounting and accountability (CDAA), for example, views counter-accounting as providing social movements with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to construct new social realities. However, the democratizing potential of counter-accounting is contested within academia, and social movements’ views of counter-accounting as a politicizing practice are not well understood. We extend CDAA theorizing by elaborating on the value of counter-accounting in advancing democratic struggles against neoliberalism and illustrating how an agonistic lens can be useful in framing social movements’ actions in these struggles. Social movements’ conceptualizations of political action and counter-accounting are empirically investigated through interviews with 25 social movement activists. Based on the interviews and our CDAA lens, we propose possible areas for critical accounting collaborations with social movements as they seek to effect progressive change.
keywords: حسابداری دیجیتالی انتقادی و پاسخگویی | مبنی بر حسابداری | عذاب | جنبش های اجتماعی | نئولیبرالیسم | Critical dialogic accounting and accountability | Counter-accounting | Agonistics | Social movements | Neoliberalism
مقاله انگلیسی
3 Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective
حسابداری، کار ایدئولوژیک و سیاسی و عملیات چند ملیتی چینی: چشم انداز نئو گرامشی-2021
This paper critically analyses the role of accounting in China’s new phase of politically driven economic reforms, which is the international expansion of Chinese enterprises. In particular, the paper examines how China’s multinational state-owned enterprise (SOE) and its managers conceive of, and use, accounting and control practices in response to the state’s international political and economic objectives. Drawing upon neo-Gramscian concepts of hegemony, this study contends that the Chinese Communist Party (CCP) has sought to create and maintain its hegemony by turning its political ideologies into initiatives of ‘‘economic development”, articulated through intensive ideological and political work exercised from the national to the organisational level. The study highlights the role of SOE managers in accommodating accounting and control practices in line with the state’s hegemonic and ideological demands. Crucially, it reveals the ability of managers to coordinate and balance the state’s political ends and the enterprise’s economic interests, where there is a selective use of accounting and control practices deployed for reasons beyond their economic functionality. This paper argues that it is necessary to include the superstructure and economic base of the Chinese state in a hegemonic analysis, and to investigate how the managerial cadre engages with ideology building at the organisational level. By focusing on the Chinese state’s new political dynamism regarding the expansion of multinational business operations, this paper provides new insights into the complexity of the motivations underlying the use of accounting and control practices in a globalised context.
keywords: شیوه های حسابداری و کنترل | کار ایدئولوژیک و سیاسی | شرکت های چند ملیتی چینی | هژمونی | علم ایدئولوژی | Accounting and control practices | Ideological and political work | Chinese multinationals | Hegemony | Ideology
مقاله انگلیسی
4 Accounting for crime in the neoliberal world
حسابداری برای جرم و جنایت در جهان نئولیبرالی-2019
This paper examines the recent European public sector accounting reform which introduces controversial calculative practices for the recognition of criminal activities in national accounts. Namely, accounting for unlawful drug production and drug trafficking, and accounting for prostitution. Challenging the presumption of accounting neutrality, this study analyses this “accounting for crime” policy from a semantic and an epistemological view point as a cognitive system of creation of meaning and formation of knowledge. The analysis reveals the polyhedrality of neoliberalism, and the way it exerts its influence on society through its circuitous discursive process of social construction and transfiguration of reality which flows crosswise its multiple dimensions. At the macro level this policy operates as a ‘hegemonic project’: It bonds together the economic and political interests of different ‘historical blocs’, making the implementation of these practices a matter of ‘common sense’. At the micro level this policy functions as an ‘apparatus of governmentality’: It encapsulates the cognition of crime within a panoptic logic of economic rationality, transforming its outcome into a contributory value of a countrys prosperity. In this context, this study outlines the centrality of accounting practice as a pivotal tool of the neoliberal ideology: It permits extending the realm of calculative methodologies to the commodification of human weaknesses, addictions, and sexuality, in a rational process of accounting to balance the supply and demand of sex and drugs, between prostitutes and clients, pushers and addicts.
Keywords: Government accounting | Crime | Accounting neutrality | Ideology | Neoliberalism and accounting | Neoliberal discourse | Hegemony | Governmentality
مقاله انگلیسی
5 Déjà-Vu all over again: Libya-EU relations in 2025
Déjà-Vu و همه جا دوباره: روابط لیبی و اتحادیه اروپا در سال 2025-2017
Four drivers will determine Libya-EU relations over the next decade. These drivers will in turn depend on four factors: on the one hand, whether the current European foreign policies of limited scope are replaced by (1) a more cohesive EU foreign policy or (2) a broader framework − described in this paper as the political will to take on the political cost of hegemony; on the other hand, the extent to which the current multiplication of non-effective governmental institutions in Libya will be replaced by (3) national governance and (4) to what extent this governance will be pluralistically inclusive. The following paper puts forward four scenarios based on these drivers. The first describes an authoritarian national Libyan government cooperating in the context of European foreign policies predominantly focused on terrorism and migration. The second fore sees the same multiplicity and limited scope of European foreign policies, while anarchy reigns in Libya. The third juxtaposes a more cohesive and broad EU foreign policy with anarchy in Libya, while the fourth presupposes inclusive national Libyan governance and the move towards a coherent EU foreign policy of a broader thematic scope.
Keywords: Scenarios | Libya | European union | Foreign policy | International relations | Terrorism | Migration
مقاله انگلیسی
6 Adoption of the International Financial Reporting Standards by Greek non-listed companies_ The role of coercive and hegemonic pressures
تصویب استانداردهای گزارشگری مالی بین المللی توسط شرکت های غیرقانونی یونان - نقش فشارهای اجباری و هژمونیک-2017
In this paper, we examine the motivations for preparers in Greek non-listed companies to adopt International Financial Reporting Standards (IFRS). Previous literature has focused on listed companies and assessed the effect of IFRS on market efficiency to justify its adoption. Using data from a cross-sectional survey and from interviews with senior managers, our analysis indicates that the motivations to adopt IFRS in Greece are not primarily related to the technical competence of the standards. We draw insights from literature on institutional theory and hegemony based on the Selections from the Prison Notebooks of Gramsci, and show that the decision to comply with IFRS can also be motivated by coercive and hegemonic pressures, which are exerted by powerful institutional constituents as they interact with organisations’ strategic interests at the international and national level. The adoption of IFRS is driven predominantly by the pressures exerted by parent companies on their subsidiaries and by the legal requirements of the state, but also through borrowing and debt-contracting requirements as enforced by civil society actors, such as financial institutions. This mobilisation of power plays a pivotal role in supporting the establishment of IFRS among non-listed companies.
Keywords: IFRS | Incentives | Non-listed companies | Greece | Institutional theory | Hegemony
مقاله انگلیسی
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