New development: Accounting recognition of public infrastructure—applying a practical control criterion approach

2020 ◽  
Vol 40 (7) ◽  
pp. 535-539 ◽  
Author(s):  
Verónica Ruz Farías
2011 ◽  
Vol 3 (1) ◽  
pp. 38
Author(s):  
Diah Hari Suryaningrum

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.


Author(s):  
Matthew Simonton

This book thoroughly reassesses an important but neglected form of government in ancient Greece, the “rule of the few.” The book challenges scholarly orthodoxy by showing that oligarchy was not the default mode of politics from time immemorial, but instead emerged alongside, and in reaction to, democracy. It establishes how oligarchies maintained power in the face of potential citizen resistance. It argues that oligarchs designed distinctive political institutions—such as intra-oligarchic power sharing, targeted repression, and rewards for informants—to prevent collective action among the majority population while sustaining cooperation within their own ranks. To clarify the workings of oligarchic institutions, the book draws on recent social science research on authoritarianism. Like modern authoritarian regimes, ancient Greek oligarchies had to balance coercion with co-optation in order to keep their subjects disorganized and powerless. The book investigates topics such as control of public space, the manipulation of information, and the establishment of patron–client relations, frequently citing parallels with contemporary nondemocratic regimes. It also traces changes over time in antiquity, revealing the processes through which oligarchy lost the ideological battle with democracy for legitimacy. This book represents a major new development in the study of ancient politics. It fills a longstanding gap in our knowledge of nondemocratic government while greatly improving our understanding of forms of power that continue to affect us today.


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