Language in Economics and Accounting Research: The Role of Linguistic History

Author(s):  
Giorgio Gotti ◽  
Seán G. Roberts ◽  
Marco Fasan ◽  
Cole B. J. Robertson

This paper investigates whether a consideration of linguistic history is important when studying the relationship between economic and linguistic behaviors. Several recent economic studies have suggested that differences between languages can affect the way people think and behave (linguistic relativity or Sapir–Whorf hypothesis). For example, the way a language obliges one to talk about the future might influence intertemporal decisions, such as a company’s earnings management. However, languages have historical relations that lead to shared features—they do not constitute independent observations. This can inflate correlations between variables if not dealt with appropriately (Galton’s problem). We discuss this problem and provide an overview of the latest methods to control linguistic history. We then provide an empirical demonstration of how Galton’s problem can bias results in an investigation of whether a company’s earnings management behavior is predicted by structural features of its employees’ language. We find a strong relationship when not controlling linguistic history, but the relationship disappears when controls are applied. In contrast, economic predictors of earnings management remain robust. Overall, our results suggest that careful consideration of linguistic history is important for distinguishing true causes from spurious correlations in economic behaviors.

2017 ◽  
Vol 19 (6) ◽  
pp. 415-428 ◽  
Author(s):  
Milton Mueller

Purpose The purpose of this paper is to clarify the relationship between cybersecurity governance and internet governance and to explore the effects of the current tendency for cybersecurity-related discourse to dominate and change the way we approach the established problems of internet governance. Design/methodology/approach The paper demonstrates the centrality of internet connectivity to any definition of cyberspace and to cybersecurity, which clarifies the way internet governance and cybersecurity governance are interdependent. Drawing on classic notions of a security dilemma, the paper also argues for distinguishing between national cybersecurity and societal cybersecurity. Findings Major structural features of the governance problem in cybersecurity and internet governance are analogous. Joint production of internet services and cybersecurity makes them heavily interdependent. This means that cybersecurity governance and internet governance models need to be compatible, and the approach we take to one will influence how we approach the other. Originality/value The interdependence of cybersecurity governance and internet governance has not been carefully examined before, and the relationship is not well understood. These two strands of thinking about cyberspace governance have not been properly connected. This paper bridges the gap and makes policymakers more aware of the potential tensions between a cybersecurity perspective and an internet governance perspective.


2019 ◽  
Vol 21 (1) ◽  
pp. 15-30
Author(s):  
Meriem Narimane Noumeur

Social networking websites play an important role in our lives. These websites provide several services that allow users to enjoy their time in cyberspace by providing them space to represent their personalities in the virtual world. Using Goffman’s dramaturgical theory, this study aims to identify the way Malaysian women represent themselves, by depicting and managing their virtual identities through Facebook while exploring the way they construct their identities and realize their online presence. A convenience sampling survey was used to collect data through Facebook. A total of 133 female students from a Malaysian university were involved in the study on their self-representations (online and offline); highlighting the way they presented their identities online and suggesting whether their offline influenced the virtual identities. It also explored the relationship between offline and online self-representation among the students. The findings showed a changing self-representation of the Malaysian women based on their utilization of the different Facebook services. The concept of “I” and “you” on the front and backstage is invoked as a theoretical form to understand how representation is made among the close and distant others. The findings showed a significant effect of the offline feelings on the Online self-representation and revealed a strong relationship between the offline and online presence. It indicated the difficulty of separation between virtual and real identity.


2018 ◽  
Vol 7 (1-2) ◽  
pp. 39-73
Author(s):  
Florin Popa

The main focus of this study was to identify the links between personality and job expectations for young adults. The first objective of this study was to identify the differences in young adults' job expectations in relation to their age and the congruence between their studies and the field in which they would like to work in. The second objective was to identify the relationship between young adults' personality, their job expectations and the way they perceive the possible congruence between their studies and the field in which they would like to work in. For this, a sample of young adults was used, all of them having finished college or were currently in college at the time the study was being carried out. The results were conclusive and have shown that there is a strong relationship between personality traits and job expectations and the expected studies-job congruence. Also, young adults under 21 have higher expectations about their studies and future job congruence, than those who are older than 21 years of age. And last but not least, young adults who have high expectations about their studies and future job being congruent also have higher job expectations.


2016 ◽  
Vol 7 (1-2) ◽  
pp. 39-73
Author(s):  
Florin Popa

The main focus of this study was to identify the links between personality and job expectations for young adults. The first objective of this study was to identify the differences in young adults' job expectations in relation to their age and the congruence between their studies and the field in which they would like to work in. The second objective was to identify the relationship between young adults' personality, their job expectations and the way they perceive the possible congruence between their studies and the field in which they would like to work in. For this, a sample of young adults was used, all of them having finished college or were currently in college at the time the study was being carried out. The results were conclusive and have shown that there is a strong relationship between personality traits and job expectations and the expected studies-job congruence. Also, young adults under 21 have higher expectations about their studies and future job congruence, than those who are older than 21 years of age. And last but not least, young adults who have high expectations about their studies and future job being congruent also have higher job expectations.


Author(s):  
D. F. Blake ◽  
L. F. Allard ◽  
D. R. Peacor

Echinodermata is a phylum of marine invertebrates which has been extant since Cambrian time (c.a. 500 m.y. before the present). Modern examples of echinoderms include sea urchins, sea stars, and sea lilies (crinoids). The endoskeletons of echinoderms are composed of plates or ossicles (Fig. 1) which are with few exceptions, porous, single crystals of high-magnesian calcite. Despite their single crystal nature, fracture surfaces do not exhibit the near-perfect {10.4} cleavage characteristic of inorganic calcite. This paradoxical mix of biogenic and inorganic features has prompted much recent work on echinoderm skeletal crystallography. Furthermore, fossil echinoderm hard parts comprise a volumetrically significant portion of some marine limestones sequences. The ultrastructural and microchemical characterization of modern skeletal material should lend insight into: 1). The nature of the biogenic processes involved, for example, the relationship of Mg heterogeneity to morphological and structural features in modern echinoderm material, and 2). The nature of the diagenetic changes undergone by their ancient, fossilized counterparts. In this study, high resolution TEM (HRTEM), high voltage TEM (HVTEM), and STEM microanalysis are used to characterize tha ultrastructural and microchemical composition of skeletal elements of the modern crinoid Neocrinus blakei.


2012 ◽  
Vol 33 (4) ◽  
pp. 227-236 ◽  
Author(s):  
Agata Wytykowska

In Strelau’s theory of temperament (RTT), there are four types of temperament, differentiated according to low vs. high stimulation processing capacity and to the level of their internal harmonization. The type of temperament is considered harmonized when the constellation of all temperamental traits is internally matched to the need for stimulation, which is related to effectiveness of stimulation processing. In nonharmonized temperamental structure, an internal mismatch is observed which is linked to ineffectiveness of stimulation processing. The three studies presented here investigated the relationship between temperamental structures and the strategies of categorization. Results revealed that subjects with harmonized structures efficiently control the level of stimulation stemming from the cognitive activity, independent of the affective value of situation. The pattern of results attained for subjects with nonharmonized structures was more ambiguous: They were as good as subjects with harmonized structures at adjusting the way of information processing to their stimulation processing capacities, but they also proved to be more responsive to the affective character of stimulation (positive or negative mood).


2019 ◽  
Vol 41 (2) ◽  
pp. 67-81
Author(s):  
Douglas A. Kibbee ◽  
Alan Craig

We define prescription as any intervention in the way another person speaks. Long excluded from linguistics as unscientific, prescription is in fact a natural part of linguistic behavior. We seek to understand the logic and method of prescriptivism through the study of usage manuals: their authors, sources and audience; their social context; the categories of “errors” targeted; the justification for correction; the phrasing of prescription; the relationship between demonstrated usage and the usage prescribed; the effect of the prescription. Our corpus is a collection of about 30 usage manuals in the French tradition. Eventually we hope to create a database permitting easy comparison of these features.


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2020 ◽  
Vol 43 (1) ◽  
pp. 98-113
Author(s):  
Michael Syrotinski

Barbara Cassin's Jacques the Sophist: Lacan, Logos, and Psychoanalysis, recently translated into English, constitutes an important rereading of Lacan, and a sustained commentary not only on his interpretation of Greek philosophers, notably the Sophists, but more broadly the relationship between psychoanalysis and sophistry. In her study, Cassin draws out the sophistic elements of Lacan's own language, or the way that Lacan ‘philosophistizes’, as she puts it. This article focuses on the relation between Cassin's text and her better-known Dictionary of Untranslatables, and aims to show how and why both ‘untranslatability’ and ‘performativity’ become keys to understanding what this book is not only saying, but also doing. It ends with a series of reflections on machine translation, and how the intersubjective dynamic as theorized by Lacan might open up the possibility of what is here termed a ‘translatorly’ mode of reading and writing.


2020 ◽  
Vol 22 (3) ◽  
pp. 341-361
Author(s):  
Gonzalo Grau-Pérez ◽  
J. Guillermo Milán

In Uruguay, Lacanian ideas arrived in the 1960s, into a context of Kleinian hegemony. Adopting a discursive approach, this study researched the initial reception of these ideas and its effects on clinical practices. We gathered a corpus of discursive data from clinical cases and theoretical-doctrinal articles (from the 1960s, 1970s and 1980s). In order to examine the effects of Lacanian ideas, we analysed the difference in the way of interpreting the clinical material before and after Lacan's reception. The results of this research illuminate some epistemological problems of psychoanalysis, especially the relationship between theory and clinical practice.


This volume is an interdisciplinary assessment of the relationship between religion and the FBI. We recount the history of the FBI’s engagement with multiple religious communities and with aspects of public or “civic” religion such as morality and respectability. The book presents new research to explain roughly the history of the FBI’s interaction with religion over approximately one century, from the pre-Hoover period to the post-9/11 era. Along the way, the book explores vexed issues that go beyond the particulars of the FBI’s history—the juxtaposition of “religion” and “cult,” the ways in which race can shape the public’s perceptions of religion (and vica versa), the challenges of mediating between a religious orientation and a secular one, and the role and limits of academic scholarship as a way of addressing the differing worldviews of the FBI and some of the religious communities it encounters.


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