Message dropping by intermediate nodes as well as RF jamming attack have been studied widely in ad hoc networks. In this paper, we thoroughly investigate a new type of attack in intelligent transportation systems (ITS) defined as Beacon Non-Transmission (BNT) attack in which attacker is not an intermediate vehicle, but rather a source vehicle. In BNT attack, a vehicle suppresses the transmissions of its own periodic beacon packets to get rid of the automated driving misbehavior detection protocols running in ITS, or to mount a Denial-ofService (DoS) attack to cripple the traffic management functionality of ITS. Considering BNT attack as a critical security threat to ITS, we propose two novel and lightweight techniques to detect it. Our first technique bases its detection by assuming a certain distribution of the number of beacons lost from a vehicle while accounting for loss due to channel-error. However, it fails to classify shortish BNT attacks wherein amount of denial and channel-error loss are comparable. Our second technique, suitable for identifying both shortish and longish BNT attacks, considers beacon loss pattern of a vehicle as a time-series data and employs autocorrelation function (ACF) to determine the existence of an attack. In order to trade-off detection accuracy for equitable use of limited computational resources, we propose a random inspection model in which the detection algorithm is executed at random time instances and for randomly selected set of vehicles. We have performed extensive simulations to evaluate the performance of proposed detection algorithms under random inspection and a practical attacker model. The results obtained corroborate the lightweight nature of both techniques, and the efficacy of ACF based technique over simple threshold based technique in terms of higher detection accuracy as well as smaller reaction delay.
keywords: DoS attack | Intrusion detection | Driving anomaly detection | Beacon | Autocorrelation function | Intelligent Transportation Systems

Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of language, the present study challenges a common assumption in the accounting standard-setting literature, namely, that regulators’ discourse is purposely and deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB regulatory texts. My analysis shows how taken-for-granted discursive rationalizations and linguistic forms are operationalized. I then argue that the language observed in regulatory texts, which can be considered as examples of ‘collective thinking artefacts’, enacts standard setters’ institutionalized patterns of reasoning associated with their social position. This critical perspective on the subconscious use of rhetoric generates a series of further questions regarding the lack of reflexivity in accounting regulatory processes.
keywords: تجزیه و تحلیل گفتمان انتقادی | بوردیو | جامعه شناسی شناختی | مشروعیت | Critical discourse analysis | Bourdieu | Cognitive sociolinguistics | Legitimacy

In this study we provide evidence on how accounting disclosures can motivate social movement organizations (SMOs) to create a new source of normativity in an organizational field, to impact upon firms through identity, image and culture. The source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was created as a means of accounting for farm animal welfare by food companies. Working at the intersection of theories relating to organizational fields, social movements and organizational identity, we investigate how the SMOs create the conditions for change through their framing of farm animal welfare, collective action and the mobilization of resources. Ideas such as institutional agency and institutional control are introduced to explain the power dynamics that enable change. By interpreting the organizational field as a relational space, identity, self-interest and intermittently-active fields provide further constructs to explain behaviour. Evidence from BBFAW reports and publications demonstrates how the NGOs employed a multi-period strategy to effect change. A longitudinal company case study provides an illustration of the cascade of the movement, demonstrating that there is more than an alignment of accounting disclosures. New business opportunities arise, requiring a realignment of strategy, a redesign of organizational architecture and participation of stakeholders. We illustrate our findings through the creation of a framework which could be employed more widely to study of sources of normativity in a relational field. This paper shows that accounting disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational fields and social movements

In this essay we draw attention to a crisis that touches upon a great number of individuals: the plight of non-human animals. Billions of farmed animals are slaughtered each year to produce for instance food and clothes, while wild animals experience various degrees of human-induced harms. Yet, non-human animals are largely invisible in discussions of sustainability and associated accounting efforts. This is due to a problematic ontology that leaves domesticated animals hovering between society and nature while grouping wild animals with their habitats and inanimate things. Our purpose is to consider how to make animals visible in sustainability (and) accounting. To that end, we first illustrate how sociology and philosophy, among other disciplines, have begun to shift towards the view that non-human animals are worthy of our moral, political and legal consideration. We then develop a view of sustainability that explicitly includes animals and introduce an accounting framework with examples of indicators to track progress from no rights to fundamental rights for non-human animals.
keywords: حقوق حیوانات | رفاه حیوانات | شاخص ها | پایداری | Animal rights | Animal welfare | Indicators | Sustainability

Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities and perceived image can positively influence knowledge- sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a signifi- cant role in knowledge-sharing intentions. The comparison analyses between pre- and post- COVID-19 sample groups indicate similar results for the hypothesized relationships while there are notable mean differences in knowledge sharing intention, image and information processing capabilities. This study extends current research by incorporating personal information man- agement capabilities to examine the power of the “individual” in knowledge sharing and offers timely evidence of accounting professionals’ personal knowledge management practices during the period of COVID-19. This study raises implications for researchers and practitioners interested in knowledge management in the accounting profession.
keywords: تصویر | قصد به اشتراک گذاری دانش | از دست دادن قدرت دانش | قابلیت های مدیریت اطلاعات شخصی | متقابل | Image | Knowledge-sharing intention | Loss of knowledge power | Personal information management capabilities | Reciprocity