با سلام خدمت کاربران در صورتی که با خطای سیستم پرداخت بانکی مواجه شدید از طریق کارت به کارت (6037997535328901 بانک ملی ناصر خنجری ) مقاله خود را دریافت کنید (تا مشکل رفع گردد).
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A French connection; paths to a `new system of accounting for the Royal Navy in 1832
یک اتصال فرانسوی؛مسیرها به یک سیستم جدید حسابداری برای نیروی دریایی سلطنتی در سال 1832-2021 This study contextualises the official introduction of double entry bookkeeping in the
Royal Navy, in 1832. The objective is to consider how accounting developed and changed
through the competing logics of path dependent processes and to provide insights and
explanations of those accounting changes in the Royal Navy. An innovative theoretical
framework combines the longer-term lens of historical institutionalism with the roles of
key actors to investigate change, logic and meaning of accounting in the Royal Navy in the
context of financial reforms resulting from governmental investigations. The study is
intended to make a contribution to accounting history and theory by means of this
extension of historical institutionalism, exploring the options available and the paths taken
at critical junctures, as the result of key players and their influence on the practices
developed. The study identifies the paths available to the Royal Navy in the adoption of this
‘new system’ of accounting. The paper contributes to the literature on accounting development and change, on military accounting history and on the political nature of accounting in exploring the influences for change.
keywords: حسابداری | دو ورودی | نهادیگرایی تاریخی | جهات انتقادی | بازیگران | نیروی دریایی سلطنتی | Accounting | Double-entry | Historical institutionalism | Critical junctures | Actors | Royal navy |
مقاله انگلیسی |
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The evolution of the principle of mandatory prosecution in Italy: A problematic case of gradual institutional change
تکامل اصل تعقیب اجباری در ایتالیا: مورد مشکل ساز تغییر نهادی تدریجی-2020 Drawing on historical institutionalism, the paper shows how the principle of mandatory prosecution, enshrined in the Italian Constitution, has been incrementally reconfigured over the last 50 years through a process of layering carried out by judicial actors, without being formally amended. The result is that the principle of mandatory prosecution has been de facto replaced by an opposite principle of discretion, which attributes to public prosecutors the power to define priorities in the exercise of the penal action. This transformation raises serious concerns about the respect for the principle of equality of citizens before the law and about the preservation of the traditional balance of power between political and judicial institutions. Keywords: Mandatory prosecution | Penal action | Judiciary | Institutional change | Italy |
مقاله انگلیسی |
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“Lets preserve the achieved – And ask for more!” - Transformations of gender politics in Croatia
"بیایید برجام را حفظ کنیم - و بیشتر بخواهید!" - تحولات سیاست جنسیتی در کرواسی-2019 Research on gender and transformation in Eastern Europe has often emphasized the great changes that took
place after 1989, without assessing the socialist period. This article analyses the transformation processes of
gender-(relevant) policies in Croatia over 30 years by engaging both with socialism and subsequent transformation
periods of democratization and EU accession. To disclose normative/discursive changes in gender-(relevant)
policies, the article uses feminist historical institutionalism and policy framing. The article provides two
main findings. First, the high positioning of gender-(relevant) policies on the political agenda indicates their
embeddedness into wider economic-led goals. Second, when encountered with changed economic circumstances
because of this embeddedness gender equality is often sacrificed. The article finally suggests that gender policies
require an approach that goes beyond the economic sphere, includes the spheres of labour organization, intimacy
and citizenship, discursively acknowledges differences, and considers the specificities of a local context. Keywords: Gender policy | Feminist historical institutionalism | Policy framing | (post)socialism | Transformation | Social reproduction |
مقاله انگلیسی |