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Yield and the city: Swedish public housing and the political significance of changed accounting practices
عملکرد و شهر: مسکن عمومی سوئدی و اهمیت سیاسی شیوه های حسابداری تغییر یافته-2021 This article discusses the role of accounting in the changes that the public housing sector in
Sweden has undergone. Public housing has been the cornerstone of the welfare state,
which perceived housing as a right for all. These housing policies have been challenged
from the 1990s onwards, and new legislation introduced in 2011 forced the sector to
further economise operations. Because observance of the new legislation supposedly
relied on accounting practices, calculative practices became important. The yield metric,
which originates in financial economics, became prominent due to its capacity to
condense contradictory conditions and time into a single figure, thereby making assets
comparable.
A study comprising 44 interviews (46 interviewees) undertaken in 9 council-run public
housing companies reveals the social impact of the introduced accounting practices.
Results indicate that different understandings of the future can either (1) justify bringing
residential holdings into a non-calculable sphere to secure political control or (2) result
in counter calculations based on assumed future value increases on commercial
investments. This vagueness of the notion of time influences the connection between
accounting and governmentality and, ultimately, economisation processes since it opens
up for political resistance and counter calculations
keywords: معیارهای حسابداری | مسکن | اقدامات محاسباتی | زمان، حوزه های محاسباتی، دولت | Accounting metrics | Housing | Calculative practices | Time, Calculative spheres, Governmentality |
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