دانلود و نمایش مقالات مرتبط با کادر بندی::صفحه 1
دانلود بهترین مقالات isi همراه با ترجمه فارسی 2

با سلام خدمت کاربران در صورتی که با خطای سیستم پرداخت بانکی مواجه شدید از طریق کارت به کارت (6037997535328901 بانک ملی ناصر خنجری ) مقاله خود را دریافت کنید (تا مشکل رفع گردد). 

نتیجه جستجو - کادر بندی

تعداد مقالات یافته شده: 3
ردیف عنوان نوع
1 Framing accounting for goodwill: Intractable controversies between users and standard setters
فریم کردن حسابداری برای حسن نیت: اختلافات قابل انعطاف بین کاربران و برنامه های استاندارد-2021
How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates about improper goodwill accounting by failing companies, standard setters are currently reconsidering existing recognition, measurement, and disclosure requirements. In this study, we explore the views of a relatively neglected group of stakeholders in the financial reporting policy-making arena – financial statement users. We draw on empirical evidence from interviews with financial analysts and from responses by analysts to IASB and EFRAG consultations. We mobilise framing theory as used in public policy studies to analyse how users make sense of goodwill accounting information as compared to standard setters. Our key finding is the plurality of colliding frames between users and standard setters that remain intractable. Our analysis reveals that users’ interest in management’s accountability on acquisi- tions cannot fit easily into the financial reporting frame. Not only are claims by standard setters about the value relevance of goodwill impairments found not to be experienced in practice, but also we discover that users question the benefits of standard setters working in this area, while they take recourse to ‘street numbers’ for their analysis. We interpret the intractability we discover as putting into question public policy claims that accounting policies are developed with a commitment to serve the public interest.
keywords: IFRS | حسن نیت | آنالیز مالی | کادر بندی | IFRS | Goodwill | Financial analysis | Framing
مقاله انگلیسی
2 Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency
حساب های عملکرد سازمان های غیر دولتی به عنوان فضاهای محاسباتی: حیوانات وحشی، ترمیم حیات وحش و آژانس استراتژیک-2021
Whereas corporations typically share a common primary objective of generating profits for their owners, non-governmental organisations (NGOs) principally pursue a panoply of various social and/or ecological objectives. Accordingly, an NGO’s performance in pursuit of its objectives can rarely be accounted for in straightforwardly comparable quantitative terms. How then can an NGO instead construct qualitative accounts of its performance that show how it makes a differ- ence in pursuit of its objectives? This paper examines qualitative accounts of performance against an objective to restore wildlife, which are included in the annual reports of a large conservation NGO. These accounts are conceptualised as being calculative spaces, configured by framing work being done within these accounts. Analysis of this framing work finds that these accounts identify a performance object (i.e. specific wild animal populations), establish relations that seemingly affect this performance object (i.e. threats to wild animal populations and actions to conserve these populations), and attribute the NGO with agency to make a difference to this performance object (i.e. as a strategic actor directing and co-ordinating wildlife restoration). Thus, this paper demonstrates that seeing quantitative and qualitative accounts of organisational performance in the same conceptual terms creates conditions of possibility for developing a fuller understanding of an organisation’s calculations of its own capacity to act upon society.
keywords: سازمان غیر دولتی | مسئوليت | کادر بندی | محاسبات | گفتمان | حفاظت | NGO | Accountability | Framing | Calculation | Discourse | Conservation
مقاله انگلیسی
3 Fostering and forcing uses of accounting: Labour-management negotiations in the automotive crisis in Canada 2008–2009
پرورش و تحریک استفاده از حسابداری: مذاکرات مدیریت کاردر بحران خودرو در کانادا 2008-2009-2018
This article investigates uses of accounting in labour-management negotiations during the automotive industry restructuring of 2008 and 2009 in Canada. Following a series of negotiations that occurred between a large North American automobile manufacturer, a major Canadian automotive union and the Canadian government, we document how different stakeholder groups framed the emerging crisis and drew upon accounting in order to further their interests. Drawing on research in industrial relations, we outline two key modes of accounting in labour-management negotiations: (1) fostering, where accounting is used in an integrative manner to secure mutual gains; and (2) forcing, where accounting is drawn upon primarily to secure concessions from other parties. The case study highlights the way that forcing modes of accounting displaced more fostering modes as the crisis intensified, focusing attention on labour cost per hour and ultimately resulting in worker acceptance of pay restraint, more flexible work practices and a change in the wage structure of the labour force. The paper contributes to understanding the role of accounting in labour-management negotiations and how this role can be implicated in shaping the construction and contestation of organizational crises.
Keywords: Labour-management negotiations ، Fostering ، Forcing ، Crisis management ، Framing
مقاله انگلیسی
rss مقالات ترجمه شده rss مقالات انگلیسی rss کتاب های انگلیسی rss مقالات آموزشی
logo-samandehi
بازدید امروز: 2079 :::::::: بازدید دیروز: 0 :::::::: بازدید کل: 2079 :::::::: افراد آنلاین: 80