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Use and non-use of accounting information: The case of controversial projects in public and non-profit settings
استفاده و عدم استفاده از اطلاعات حسابداری: مورد پروژه های بحث برانگیز در تنظیمات عمومی و غیر انتفاعی-2021 This paper investigates whether and how accounting information is used in debates and decision-
making processes about controversial projects in public sector and non-profit settings in the
Netherlands and Italy. The research is based on two case studies and relies on multiple methods of
qualitative data collection, including documents, interviews with key actors and media reports.
The research finds a more limited extent of accounting information use than expected given the
controversiality of the projects. It raises various types of explanations for this limited accounting
information use, especially that ruling groups of actors supporting the project do not give room to
the opposing minority for putting forward their concerns and preferences. The power position of
the ruling majority thus matters in mitigating opportunities for a dialogic use of accounting in-
formation leading to the decision-making about the projects. So, controversiality is a determining
factor, but insufficient as an explanation for the extent to which accounting information is used.
In addition, the type of accounting information use is depending on the actors’ appreciation of the
project. Advocates and opponents concerning both projects were in general inclined to an
ammunition type of accounting information use, whereas actors holding a neutral position used
available accounting information in a more rational way. keywords: استفاده از اطلاعات حسابداری | پروژه های بحث برانگیز | زمینه - بسته به اطلاعات حسابداری استفاده می شود | حسابداری گفتگو | Accounting information use | Controversial projects | Context-depending accounting information use | Dialogic accounting |
مقاله انگلیسی |
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Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens
تصورات فعالان جنبش اجتماعی از کنش سیاسی و مقابله با حسابداری از طریق یک دریچه حسابداری گفتگوی انتقادی و پاسخگویی-2021 In the face of growing disaffection with neoliberalism and corporate social and environmental
accounting, critical accounting recognizes the potential of counter-accounting to open spaces for
democratic contestation and to advance progressive change. Critical dialogic accounting and
accountability (CDAA), for example, views counter-accounting as providing social movements
with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to
construct new social realities. However, the democratizing potential of counter-accounting is
contested within academia, and social movements’ views of counter-accounting as a politicizing
practice are not well understood. We extend CDAA theorizing by elaborating on the value of
counter-accounting in advancing democratic struggles against neoliberalism and illustrating how
an agonistic lens can be useful in framing social movements’ actions in these struggles. Social
movements’ conceptualizations of political action and counter-accounting are empirically
investigated through interviews with 25 social movement activists. Based on the interviews and
our CDAA lens, we propose possible areas for critical accounting collaborations with social
movements as they seek to effect progressive change. keywords: حسابداری دیجیتالی انتقادی و پاسخگویی | مبنی بر حسابداری | عذاب | جنبش های اجتماعی | نئولیبرالیسم | Critical dialogic accounting and accountability | Counter-accounting | Agonistics | Social movements | Neoliberalism |
مقاله انگلیسی |