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Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda
چندگانه حسابداری در آفریقا: دستور کار تحقیقاتی -2021 This paper reviews the accounting literature on Africa development using the notion of
polycentricity. The revived debates on accounting in developing countries indicate the
need to link accounting and development, which implies that the accounting literature
neglects the elements to do so. We question this starting from two points of reasoning.
First, the exclusion of scholarly contributions from less developed countries in the
international academic debates has been widely acknowledged. Second, over recent
years, numerous contributions on organizational and accounting issues have appeared,
but are too fragmented to constitute a coherent academic and intellectual corpus. Our
review draws on 171 papers on accounting research on Africa in 33 accounting journals
over the past four decades, utilizing an accounting and development research framework
of polycentricity, which has two major features: actors intervening at three analytical
levels (constitutive, collective, and operational) and their actions, to identify areas that
may sustain the growing momentum of accounting and development research.
keywords: افریقا | حسابداری | توسعه | چندگانه | تجزیه و تحلیل نهادی و توسعه | بررسی ادبیات | Africa | Accounting | Development | Polycentricity | Institutional Analysis and Development | Literature review |
مقاله انگلیسی |
2 |
The commons: A model for understanding collective action and entrepreneurship in communities
عوام: الگویی برای درک کنش جمعی و کارآفرینی در جوامع-2020 The creation of commons—resources that are shared, accessible, and collectively owned and
managed by communities—is increasingly being adopted by social entrepreneurs as a way of
contributing to community development and putting value into economic activities. Yet, little
research is evident related to the entrepreneurial processes involved in the creation and commercialization of these shared resources. Drawing on the Institutional Analysis and Development
framework developed by Ostrom (2005), I explain how commons are entrepreneurially created.
Based on a comparative study of five community banks in Brazil, I derive two ideological principles of collective entrepreneurship that help sustain commercialization of commons without
commodification, namely ‘self-organization’ and ‘right to access’. I elucidate how these principles
are enacted across venture levels through downward and upward mechanisms of social control
facilitated by entrepreneurs who enhance collective action. This article contributes to the entrepreneurship theory of commons by explaining how commons are entrepreneurially created
and by adding the collective entrepreneurship principles and mechanisms that commons of
different types need in order to achieve and sustain wealth-creation options without incurring the
downsides of commodification.
Keywords: Commons | Decommodification | Community enterprise | Institutional Analysis and Development | framework | Microfinance | Brazil |
مقاله انگلیسی |