scholarly journals A comparative study of the accounting research trends (1994–2014) between Spain and Italy

2019 ◽  
Vol 25 (3) ◽  
pp. 488-508
Author(s):  
Alessia Patuelli ◽  
Jonida Carungu
Keyword(s):  
Content Analysis ◽  
Time Frame ◽  
Research Trends ◽  
Point Of View ◽  
Anglo Saxon ◽  
Accounting Research ◽  
Accounting History ◽  
Publication Patterns ◽  
The Social ◽  
Emerging Topics

Consistent with the social and institutional paradigm, countries with similar cultures, such as Italy and Spain, may show similar trends in the development of accounting research. This article develops a Comparative International Accounting History perspective, which is aimed at comparing accounting history subjects and themes in different countries. This research analyses publication patterns in accounting, understanding emerging topics and fields. It compares the last 20 years of Italian and Spanish accounting journals, developing a content analysis of each issue in the 20-year time frame from 1994 to 2014. Highlighting common trends and insights, this article adds to previous literature that examines publishing patterns of research in accounting journals from a historical point of view. It demonstrates that accounting research is developing beyond the institutional paradigm, showing an internationalisation process and trends consistent with Anglo-Saxon Journals.

The contribution of the Italian literature to the international Accounting History literature

2018 ◽  
Vol 24 (1) ◽  
pp. 5-39 ◽  
Author(s):  
Laura Maran ◽  
Giulia Leoni
Keyword(s):  
English Language ◽  
Italian Literature ◽  
International Accounting ◽  
Anglo Saxon ◽  
International Context ◽  
Philosophical Foundations ◽  
Cultural Aspects ◽  
Accounting History ◽  
Publication Patterns ◽  
Prior Literature

Italian and Anglo-Saxon accounting scholarships are rather different in their philosophical foundations and conceptual categories. Such difference has implications for Italian scholars aiming at contributing to the international accounting history (AH) literature. This work aims to qualify the contribution of Italian scholars to the AH literature. By means of a review of the AH publication patterns of Italian scholars both in Italian and English language, from 2010 to 2016, the analysis compares Italian and international outlets. Furthermore, the comparison considers the entrenched bi-lingual and cultural aspects, by highlighting the textual similarities and differences of specific contributions. With its results, the study adds to prior literature on the publishing patterns in AH, by shedding light on how Italian accounting historiography has developed in an international context. Moreover, this work highlights the challenges for Italian scholars willing to disseminate AH research outside their national context and promotes cross-country collaborations to expand the pathways, time and foci of international AH.

scholarly journals O FENÔMENO SOCIOCULTURAL NO EMPREENDEDORISMO: UM ESTUDO OBSERVACIONAL DO FILME “SANEAMENTO BÁSICO”

2020 ◽  
Vol 1 ◽  
pp. 70
Author(s):  
Johnnata Cavalcante Silva ◽  
Márcia Zabdiele Moreira
Keyword(s):  
Content Analysis ◽  
Observational Study ◽  
Social Entrepreneurship ◽  
Point Of View ◽  
Social Forces ◽  
The Social ◽  
National Economic ◽  
Basic Sanitation ◽  
Indirect Observation ◽  
Cultural Entrepreneurship

O Cinema utiliza de discursos e apelos visuais, dentre outras técnicas de convencimento do espectador, para a representação de realidades propositalmente construídas com a finalidade de contar e apresentar uma ordem cronológica e coerente de fatos e acontecimentos. Abdala (2009) corrobora que a narrativa fílmica desenvolve-se analogamente ao mundo real, ou seja, é capaz de construir e apresentar as forças sociais que interagem entre si, assim como acontecimentos históricos, representando um novo ponto de vista sobre a realidade. Dessa forma, essa pesquisa objetiva caracterizar os empreendedorismos social e cultural, por meio do estudo observacional do filme Saneamento Básico. Os dados foram coletados por meio da observação indireta, referentes aos comportamentos e atitudes empreendedoras verbalizadas e não verbalizadas das personagens do filme analisado. A análise de conteúdo foi utilizada para o tratamento dos dados levantados, conforme Bardin (1997). Portanto, nesse estudo, a percepção dos benefícios gerados pela inciativa empreendedora nos campos cultural e social evidencia a importância do estudo desses fenômenos para o crescimento do entendimento e do fomento ao empreendedorismo no ambiente econômico nacional.Palavras-chave: Empreendedorismo social. Empreendedorismo cultural. Estudo observacional. Análise fílmica.ABSTRACTThe cinema uses speeches and visual appeals, among others techniques of viewer’s convincing for the representation of realities purposely built with a finality to tell and present a chronological and coherent order of facts and events. Abdala (2009) corroborates that a filmic narrative develops herself analogously the real world, in other words, is capable of build and presents the social forces that interact with each other, as well as historical events, representing a new point of view about the reality. In this way, that research has as objective characterize the social and cultural entrepreneurship, using an observational study of the movie Basic Sanitation. The dates were collected through the indirect observation related to the entrepreneurial behaviors and attitudes, verbalized and not verbalized of the reviewed movie characters. The content analysis were used for the dates treatment, as said Bardin (1997). Therefore, in that study, the perception of the benefits generated by the entrepreneurial initiative in the social and cultural fields shows the importance of the study of these phenomena to the growth of the understanding and the entrepreneurship development in the national economic environment. Keywords: Social entrepreneurship. Cultural entrepreneurship. Observational study. Filmic Analysis.

scholarly journals The Welfare State as a Practice of Compromise: European Models

2020 ◽  
Vol 63 (3) ◽  
pp. 142-159
Author(s):  
Grigory Y. Kanarsh
Keyword(s):  
Welfare State ◽  
Economic Status ◽  
Developed Countries ◽  
Point Of View ◽  
Social Model ◽  
Anglo Saxon ◽  
European Model ◽  
Northern European ◽  
The Social ◽  
The Welfare State

The article analyzes the features of three main models of the welfare state: German, Northern European, and Anglo-Saxon. The author turns to the analysis of these models, first, because the problem of the welfare state in the world is again coming to the fore, and secondly, because social development in the most developed countries, in the author’s opinion, in the future will be largely determined by the values and behavioral models that are embedded in the three main versions of the social state in Europe. From the author’s point of view, the key features of the European social model, which combines these three versions, are respect for rights and human dignity, the ideas of equality and solidarity, the ideas of social and political compromise, and the choice of an evolutionary path of development. According to the author, these features are the main difference between the European model and what characterizes the political culture of Russia with its maximalism and tendency to extremes. The author believes that the social experience of Europe is something that needs to be addressed today in Russian conditions and that can be extremely valuable for us. At the same time, as shown in the article, the welfare state in Europe has important country features. The German model is characterized by an emphasis on maintaining the socio-economic status of the individual – this is a conservative model. The Northern European model is based on the principles of universal equality and universalism – it is a social-democratic model. And the Anglo-Saxon model, based on the low role of the state, on the great importance of civil society, is a liberal model. Nevertheless, despite significant differences, as shown in the article, all these models are characterized by the desire to implement compromise principles, to find a “Golden mean,” which makes them highly effective.

History and identity: female vendors at a renaissance festival.

2021 ◽  
pp. 47-57
Author(s):  
Susan L. Slocum
Keyword(s):  
Time Frame ◽  
Ethnographic Study ◽  
Point Of View ◽  
Future Research ◽  
Cultural Norms ◽  
The People ◽  
The Social ◽  
The Subject ◽  
The Relationship

Abstract This chapter presents an ethnographic study of female vendors at a Texas Renaissance festival. Ethnography provides a lens through which the systematic study of the people and cultures is undertaken from the point of view of the subject of the study. The author lived and worked with these women for 8 weeks and conducted 12 interviews during that time frame. While not all interviews included women, this chapter presents the subset of data related to gender identities, business responsibilities, and diverse cultural norms of the women operating within the Renaissance festival community. The goal of this chapter is to deconstruct the complex relationship between women as modern agents and the perceptions of historical narratives of a woman's place in community and business. As a first step in understanding female vendors, negotiated identity, and the social constructions that fuel event participation, this chapter encourages future research into the relationship between event success and vendor relationships, as well as the role of women as entrepreneurs and actors on the event stage.

scholarly journals Analysis of Solidarity to Human Rights as Reflected in the Song Lyrics titled "Hear Your Call" by Sami Yusuf

2020 ◽  
Vol 3 (1) ◽  
pp. 1-12
Author(s):  
Aa Qonaatun
Keyword(s):  
Human Rights ◽  
Content Analysis ◽  
English Literature ◽  
Point Of View ◽  
Learning Material ◽  
Analysis Method ◽  
Sociological Approach ◽  
Content Analysis Method ◽  
The Social ◽  
Song Lyrics

This study try to analyze solidarity to human rights as reflected in the lyrics of the song entitled "Hear Your Call" by Sami Yusuf by using a sociological approach of literature. This study is a qualitative using content analysis method. The technique of study and data analysis is content analysis by identifying and interpreting the lyrics in the song, and then recognizes it as the data of study. Based on the analysis and discussion of song lyrics, it is concluded that there are 6 lines of song lyrics that contain of solidarity to human rights in the social, economic and cultural fields. Based on the sociology of the reader, it is concluded that the song is aimed to the reader or listener of the song, the lyrics contain the meaning and messages that want to influence their point of view and response after reading or listening to the song, and also expected to provide influence on the social conditions of victims in the flood disaster in Pakistan. The result of this study can be used as learning material in providing model of communicative English teaching through songs and also to support teaching materials in English Literature subject.

INNOVATION AND INNOVATIVE ACTIVITY: THEORETICAL AND LEGAL ESSENCE AND CONTENT ANALYSIS

2018 ◽  
pp. 35-44
Author(s):  
Y.S. Kanina
Keyword(s):  
Content Analysis ◽  
Competitive Advantage ◽  
Scientific Literature ◽  
Legal Regulation ◽  
Point Of View ◽  
Innovative Activity ◽  
The Social ◽  
Legal Nature ◽  
Social Importance

We consider the issue of innovations and innovative activity legal nature, analyse its legal regulation from the point of view of basic terms. We conclude that ambiguousness of opinions and innovations and innovative activity understanding in the science led to that in legislation of any level the terms essence is incorrectly given. Main official terms are bounded by the “technical” part of the issue and tautological. We conclude the following: 1) modern terms of innovations and innovative activity go gradually beyond the “technical” limits of development, its economical round and include the social, intellectual relationship, and according to the doctrinal position – sometimes spiritual sphere of life, but the key element in the innovation terms formation is the economical effect; 2) innovation – the important competitive advantage of organization, based on using the knowledge and realized because of competence of its founders, lawyers, managers and personnel; 3) considered approaches to the innovation terms evidence that in scientific literature and legislation we can already find innovations main principles – novelty, useful effect and social importance, and innovative activity is as usual a process on creating, producing and spreading the novelties.

Research trends in mobile assisted language learning from 2000 to 2012

ReCALL ◽  
2014 ◽  
Vol 27 (2) ◽  
pp. 197-216 ◽  
Author(s):  
Guler Duman ◽  
Gunseli Orhon ◽  
Nuray Gedik
Keyword(s):  
Language Learning ◽  
Quantitative Research ◽  
Time Frame ◽  
Research Trends ◽  
Future Research ◽  
Quantitative Research Methods ◽  
Mobile Assisted Language Learning ◽  
The Social ◽  
Fast Pace ◽  
Social Sciences Citation Index

AbstractIn order to trace how mobile assisted language learning (MALL) has evolved in recent years, we analysed studies published from 2000 to 2012 to examine their characteristics and research trends. These studies were published in international journals listed in the Social Sciences Citation Index (SSCI). Sixty-nine studies that fit the time frame and study parameters were examined using a classification form. The results indicate that research in the field increased at a fast pace from 2008 and reached a peak in 2012. Teaching vocabulary with the use of cell phones and PDAs has remained popular over this period. A significant number of studies did not base their research on any theoretical framework. Applied and design-based research dominated the field, and these studies generally adopted quantitative research methods. Reflecting on these results, we suggest directions for future research and practices in the field.

scholarly journals Social perception of Facebook friendship among Greek students

2020 ◽  
Vol 23 (2) ◽  
pp. 53
Author(s):  
Evangelia Kourti ◽  
Panagiotis Kordoutis ◽  
Madoglou Anna
Keyword(s):  
Social Capital ◽  
Content Analysis ◽  
Correspondence Analysis ◽  
Social Perception ◽  
Basic Concept ◽  
Personal Experience ◽  
Social Identities ◽  
Point Of View ◽  
The Social ◽  
Making Friends

Making friends is the basic concept upon which Facebook(Fb) isconceived. Fb operationalizes friendship more by simple acts of contact reinforcement (e.g., “add”, “like”, “comment”) and under the rubric “friend” allows diverse kinds of friendships (from real close friends to complete strangers). These new ways and practices of relating raisemainly issues of how friendship in Fb is perceived from users’ subjective point of view and according to their personal experience within the Fb context. Thisstudy focuses on users social perception of Fbfriendship.Participants were Greek students (N= 166); they provided their demographics and responded to questions onFbintensity use, Fb friends total number and their estimate of real friends in Fb. They also listedwords or thoughts to the question “how would you presentFbfriendship to someone who has never heard about it?”Content analysis of responses yielded7 themes (no response included).Fbfriendship was predominantly perceived as a means of “aggregating social capital” and “socializing”, frequently as “phoney” and less frequent as a way of “developing [real]friendships”, another mode of “flirting” and a “dangerous” way of connecting with people. Correspondence Analysis performed on the themes, taking into account gender, number of friends and proportion of real to total Fbfriends,indicated that although the social perception of Fbfriendship is permeated by disbelief and apprehension, making Fbfriends is also perceivedas a tool for the maintenance and expansion of one’s social capital and the promotion of desirable social identities.

The usefulness of accounting research: A practitioner's point of view

2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli
Keyword(s):  
Point Of View ◽  
Chief Financial Officers ◽  
Industrial System ◽  
Academic Institutions ◽  
Accounting Research ◽  
Strong Feeling ◽  
Financial Communication

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

“We Speak the Truth!”

2019 ◽  
Vol 12 (2) ◽  
pp. 53-80
Author(s):  
Sari Hanafi
Keyword(s):  
Social Sciences ◽  
Content Analysis ◽  
Social Science ◽  
The Political ◽  
Structured Interviews ◽  
Social Phenomena ◽  
The Social ◽  
Academic Qualifications

This study investigates the preachers and their Friday sermons in Lebanon, raising the following questions: What are the profiles of preachers in Lebanon and their academic qualifications? What are the topics evoked in their sermons? In instances where they diagnosis and analyze the political and the social, what kind of arguments are used to persuade their audiences? What kind of contact do they have with the social sciences? It draws on forty-two semi-structured interviews with preachers and content analysis of 210 preachers’ Friday sermons, all conducted between 2012 and 2015 among Sunni and Shia mosques. Drawing from Max Weber’s typology, the analysis of Friday sermons shows that most of the preachers represent both the saint and the traditional, but rarely the scholar. While they are dealing extensively with political and social phenomena, rarely do they have knowledge of social science

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