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
The politics behind scientific knowledge: Sustainable forest management in Latin America
سیاست پشت دانش علمی: مدیریت جنگل پایدار در آمریکای لاتین-2021
Sustainable Forest Management (SFM) seeks to achieve an equilibrium in the economic, social and environ- mental value of all types of forests. This practice contrasts with the conventional view of managing forests, in which the focus is productivity. Thus, discussions about conventional forest management versus sustainable forest management play a central role in the political and scientific agendas. However, knowledge production and its direction can be biased by different contextual factors such as the way funding is assigned by each country, institutional priorities, and constraints on international cooperation. With this paper, we aim to analyze the contribution of scientific knowledge produced in Latin America within the sustainable forest management research landscape by applying a literature review method (Scopus database for 2015–2018 period). Our results show a similar contribution of national and foreign funds and institutions supporting scientific knowledge about SFM in Latin America. Foreign funding comes mainly from United States of America, and Europe. Latin American authors lead high proportion of scientific articles, and authorship gender was more equitable between male and female researchers. The studies were mostly focused on conservation combined with productivity goals, as well as pure conservation goals, although social studies and restoration goals were also present. Our findings highlight a significant contribution to the paradigm shift in half of the scientific articles. Some studies provided recom- mendations (specific or general) derived from their results, but we did not detected a clear relationship with funding origin. Moreover, we found that the high contribution to the paradigm shift (studies supporting SFM instead of traditional management) came from institutions based in Latin America. This article aims to contribute to discussions related to scientific funding in Latin America, the North-South scientific relations, and the future of forest in times of climate change.
keywords: سیاست های جنگلداری | همکاری بین المللی | بررسی ادبیات | منابع طبیعی | تحقیق و توسعه | بودجه پژوهشی | Forestry policies | International cooperation | Literature review | Natural resources | Research and development | Research funding
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
An analysis of Twitter users’ long term political view migration using cross-account data mining
تجزیه و تحلیل از مهاجرت دیدگاه های طولانی مدت کاربران توییتر با استفاده از داده های متقابل حسابداری-2021
During the 2016 US presidential election, we witnessed a polarized population and an election outcome that defied the predictions of many media sources. In this study, we conducted a follow-up on political view migration through tracking Twitter users’ account activity. The study was conducted by following a set of Twitter users over a four year period. Each year, Twitter user activities were collected and analyzed by our novel cross-account data mining algorithm. This algorithm through multiple iterations computes a numerical political score for each user based on their connection to other users and hashtags. We identified a set of seed users and hashtags using prominent political figures and movements to bootstrap the algorithm. The political score distribution demonstrates a divided population on political views. We also observed that users are more moderate in years close to elections (2017 and 2020) compared to years of none election (2018 and 2019). There is an overall migration trend from conservatives to progressives during the four years. This change in scores across the four year time frame suggests a unique political cycle exclusive to Donald Trump’s unprecedented presidential term. Our results in a broad sense portray the potential capabilities of a data collection and scoring algorithm that detected a noticeable political migration and describes the broad social characteristics of certain politically aligned users on social media platforms.
keywords: شبکه های اجتماعی | سیاست | توییتر | داده کاوی | Social networks | Politics | Twitter | Datamining
Accounting for elephants: The (post)politics of carbon omissions
حسابداری برای فیل ها: سیاست (پسا) انتشار کربن-2021
This paper explores the relationship between accounting, standardisation and politics through the case of a protest surrounding Manchester’s carbon accountability. Responding to critiques that literature on the relation between accounting and politics tends to overlook silences and fundamental disagreements surrounding the ‘uncounted’, this paper mobilises the political thinking of Jacques Ranci`ere. In doing so, it joins an emerging body of literature considering accounting in relation to pluralism and difference. Ranci`ere’s political thought provides a way to consider the limits of consensus on what should count, the subjectivity in how we count, who is able to make things count, and how particular regimes of counting are sustained and disrupted. Empirically, this paper considers the City of Manchester’s carbon accounts and targets at the time of their 2010 Stakeholder Conference and an activist attempt to declare Manchester Airport as the ‘elephant in the room’. It draws upon interviews with policymakers, activists, experts and accountants working in Manchester. Mobilising Ranci`ere’s notion of postdemocracy, I demonstrate how the consensus around standardisation is used to depoliticise dis- agreements on what emissions should ‘count’ and conclude by offering reflection on how repoliticisation might occur.
keywords: کربن | حسابداری | استانداردهای | سیاست | پسا سیاست | Carbon | Accounting | Standards | Politics | Post-Politics
Disingenuous natures and post-truth politics: Five knowledge modalities of concern in environmental governance
طبیعت بی نظیر و سیاست های پس از حقیقت: پنج روش دانش از نگرانی در زمینه حکومتداری محیط زیست-2021
In this paper I examine our current post-truth politics and use the concept ‘disingenuous natures’ to describe the intersecting knowledge constructs, management practices and material conditions that enable authoritative knowledge of human-environment interactions to take hold and persist. These conditions are disingenuous because they are both artifactual and generative of social-ecological reifications, knowledge distortions and information deficiencies, yet retain a position of authority and legitimacy in decision-making contexts. I argue that researchers seeking to confront our current post-truth wave lack a clear framework for describing the process through which post-truthism unfolds and disingenuous natures are produced. I describe five interrelated ‘knowledge modalities of concern’ that illuminate key elements of this process. I argue for continued engagement with these knowledge types by critical scholars of the environment because they pose serious challenges for progressive environmental governance.
keywords: حکومتداری محیط زیست | دانش | جهل | اکولوژی سیاسی | پس از حقیقت | ناشناخته شناخته شده | Environmental governance | Knowledge | Ignorance | Political Ecology | Post-truth | Unknown-Knowns
Emotion in strategic management: A review and future research agenda
احساسات در مدیریت استراتژیک: بررسی و برنامه تحقیقاتی آینده-2021
Emotion in strategic management has attracted increasing scholarly interest during the past twenty-five years. Researchers have demonstrated the nature and significance of emotion in strategic management from a broad range of perspectives across different levels of analysis. Given the expanding research on the topic, the time is ripe to synthesize this diverse and multifaceted body of knowledge. In a thematic synthesis of the literature, we address the following questions: how does emotion influence strategic management, and how can the field be further developed? We review emotion constructs used in the extant literature and identify three themes related to how emotions influence strategic management: the nonconscious influence of emotions, emotion regulation, and collective emotions. Based on these themes and our analysis, we propose three areas of future research to inspire the field to develop further: (1) scope conditions of emotion research in strategic management; (2) capturing emotion in strategic management; and (3) the ethics, power and politics of emotions in strategic management.
keywords: هیجانی | ساختارهای احساسی | تأثیر ناخودآگاه احساسات | مقررات عاطفی | احساسات جمعی | Emotion | Emotion constructs | Nonconscious influence of emotions | Emotion regulation | Collective emotions
Accountability as mourning: Accounting for death in the time of COVID-19
پاسخگویی به عنوان عزاداری: حسابداری برای مرگ در زمان Covid-19-2021
In view of the increasing coronavirus death toll around the globe, centralized governments have been put under the spotlight to account for the deaths in the sovereign states they represent. But could it be a problem if we simply hold governments accountable for deaths by demanding accurate and transparent accounting of the total? Is there a better way to account for deaths in a pandemic without ignoring the pathos of loss and undermining our capacity to act spontaneously? I engage with these questions by looking at how the ethics/politics of death, as two sides of the same coin, affect our understanding of accountability in the time of COVID-19. I distinguish between two types of accountability that correspond to the two meanings of “account for”: “to explain the reason or the cause of something” and “to form part of a total” (Cambridge Dictionary1). The second type of accountability, informed by a Deleuzian ethics of death, is explored through an interpretative case study of accounting for the deaths in Wuhan, where the global pandemic began. It shows that accountability is essentially a freedom-enabled endeavour to account for deaths through our repetition in mourning, which forms part of honouring the dead, the dying and the living. This new configuration implies that a more radical form of accounting is needed in order to appreciate the value of life and be mindful of the socio-psychological costs associated with deaths.
keywords: مسئوليت | اخلاق | ابعاد سیاسی مرگ | تکرار | کووید -19 | قوم شناسی آنلاین | Accountability | Ethics | The political dimension of death | Repetition | COVID-19 | Online ethnography
The efficacy of measuring judicial ideal points: The mis-analogy of IRTs
اثربخشی اندازه گیری نقاط ایده آل قضایی: قیاس نادرست IRT ها-2020
IRT models are among the most commonly used latent trait models in all of political science, particularly in the estimation of ideal points of political actors in institutions. While widely used, IRT models are often misapplied, and a key element of their estimation, the item parameters, are almost always ignored and discarded. In this paper, we look into the application of IRT models to the estimation of judicial ideology scores by Martin and Quinn (2002). Building off of a replication and extension of Martin and Quinn (2002), we demonstrate that the often-ignored item parameters are, in fact, inconsistent with the assumptions of IRTs. Then, using a post-estimation fix that is designed to ameliorate the problem, we run the model again, generating new scores. We then compare our new ideal points to the existing ideal points and discuss the implications for both ideal point modeling generally and in judicial politics specifically. We conclude by replicating a prominent study in judicial politics that demonstrates how inconsistencies in the estimation of IRT models can be consequential and bring up concerns with the implications for what this could mean for the usefulness of scores estimated via IRT models.
Keywords: Ideal points | Measurement | Judicial politics | Item response theory | Replication
Can twitter analytics predict election outcome? An insight from 2017 Punjab assembly elections
آیا تحلیل های توییتر می توانند نتیجه انتخابات را پیش بینی کنند؟ بینشی از انتخابات مجلس پنجم 2017-2020
Since the beginning of this decade, there has seen an exponential growth in number of internet users using social media, especially Twitter for sharing their views on various topics of common interest like sports, products, politics etc. Due to the active participation of large number of people on Twitter, huge amount of data (i.e. big data) is being generated, which can be put to use (after refining) to analyze real world problems. This paper takes into consideration the Twitter data related to the 2017 Punjab (a state of India) assembly elections and applies different social media analytic techniques on collected tweets to extract and unearth hidden but useful information. In addition to this, we have employed machine learning algorithm to perform polarity analysis and have proposed a new seat forecasting method to accurately predict the number of seats that a political party is likely to win in the elections. Our results confirmed that Indian National Congress was likely to emerge winner and that in fact was the outcome, when results got declared.
Keywords: Analytics | Election prediction | Social media | Natural language processing | Machine learning | Sentiment analysis | Twitter