Audit's Role

2021 ◽  
Vol 20 ◽  
pp. e3183
Author(s):  
Shirlei Oliveira da Silva ◽  
Vinicius Mothé Maia ◽  
Juçara Haveroth ◽  
Roberto Tommasetti
Keyword(s):  
Public Opinion ◽  
Accounting Information ◽  
Accounting Standards ◽  
Media Environment ◽  
Roles And Responsibilities ◽  
Expectation Gap ◽  
The Social ◽  
Public Resources ◽  
Do So

As a way to reduce informational asymmetry and ensure reliability and reliability of accounting information, auditing gained notoriety. However, there is some disagreement in the literature about their roles and responsibilities, this disagreement comes especially from the function performed and what is expected by society. Therefore, this research aims to analyze the perception of the role of external audit based on the confrontation of the concepts of accounting standards and public opinion. This research is characterized as descriptive and quanti-quali when analyzing information collected through 501,533 tweets published between 2007 and 2020 that contained the word “audit” by users whose profile language is Portuguese. The results obtained, despite not clearly identifying the phenomenon of Audit Expectation Gap, suggest that most users who tweet about the audit do so by discussing the audit in relation to public resources and aspects of a political nature. it reinforces the lack of understanding of the real functions performed by the audit. This study contributes by exploring the concept of Audit Expectation Gap in the Brazilian context, providing evidence about the expectations generated by public opinion about the auditing profession in the social media environment, where comments are generated spontaneously by users.

Selecting Railway Investments in 1890s America

2017 ◽  
Vol 44 (1) ◽  
pp. 77-93
Author(s):  
Joel E. Thompson
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Investment Strategies ◽  
Financial Accounting Standards Board ◽  
Accounting Data ◽  
Rational Decisions

ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role of financial accounting. This study examines investment practices involving railways in 1890s America. As such, it furthers our knowledge about the development of investment methods and their necessary information. Moreover, it shows that as investment methods grew in sophistication, there was an enhanced demand for greater comparability in accounting data to make meaningful analyses. Competing investment strategies, largely devoid of accounting information, are also discussed.

Abolitionism and the Social Conscience

2018 ◽  
Author(s):  
G. M. Ditchfield
Keyword(s):  
Public Opinion ◽  
Social Reform ◽  
Slave Trade ◽  
Self Identity ◽  
Economic Progress ◽  
The Social ◽  
The Subject ◽  
Triangular Trade ◽  
Reform Needs

Explanations of the abolition of the slave trade have been the subject of intense historical debate. Earlier accounts tended to play up the role of individual, heroic abolitionists and their religious, particularly evangelical, motivation. Eric Williams argued that the decline in profitability of the ‘Triangular trade’ was important in persuading people that the slave trade hindered, rather than helped, economic progress. More recent work has rehabilitated the role of some abolitionists but has set this alongside the importance of campaigning and petitioning in shifting public opinion. The role that the slaves themselves played in bringing attention to their plight is also now recognized. Consequently, the importance of abolitionism for a sense of Dissenting self-identity and as part of broader attempts to influence social reform needs to be reconsidered.

scholarly journals Moral discourses and pharmaceuticalised governance in households

2020 ◽  
Author(s):  
Kevin Dew ◽  
P Norris ◽  
J Gabe ◽  
K Chamberlain ◽  
D Hodgetts
Keyword(s):  
Social Relationships ◽  
Roles And Responsibilities ◽  
Natural Production ◽  
Everyday Practices ◽  
The Social ◽  
The Everyday ◽  
The Individual ◽  
Moral Discourses ◽  
Health Experts

© 2014 Elsevier Ltd. This article extends our understanding of the everyday practices of pharmaceuticalisation through an examination of moral concerns over medication practices in the household. Moral concerns of responsibility and discipline in relation to pharmaceutical consumption have been identified, such as passive or active medication practices, and adherence to orthodox or unorthodox accounts. This paper further delineates dimensions of the moral evaluations of pharmaceuticals. In 2010 and 2011 data were collected from 55 households across New Zealand and data collection techniques, such as photo- and diary-elicitation interviews, allowed the participants to develop and articulate reflective stories of the moral meaning of pharmaceuticals. Four repertoires were identified: a disordering society repertoire where pharmaceuticals evoke a society in an unnatural state; a disordering self repertoire where pharmaceuticals signify a moral failing of the individual; a disordering substances repertoire where pharmaceuticals signify a threat to one's physical or mental equilibrium; a re-ordering substances repertoire where pharmaceuticals signify the restoration of function. The research demonstrated that the dichotomies of orthodox/unorthodox and compliance/resistance do not adequately capture how medications are used and understood in everyday practice. Attitudes change according to why pharmaceuticals are taken and who is taking them, their impacts on social relationships, and different views on the social or natural production of disease, the power of the pharmaceutical industry, and the role of health experts. Pharmaceuticals are tied to our identity, what we want to show of ourselves, and what sort of world we see ourselves living in. The ordering and disordering understandings of pharmaceuticals intersect with forms of pharmaceuticalised governance, where conduct is governed through pharmaceutical routines, and where self-responsibility entails following the prescription of other agents. Pharmaceuticals symbolise forms of governance with different sets of roles and responsibilities.

scholarly journals POSTRZEGANIE ZWYCZAJÓW ODNOSZĄCYCH SIĘ DO OBOWIĄZKU ZACHOWANIA POUFNOŚCI W ARBITRAŻU. ANALIZA WYNIKÓW ANKIETY PRZEPROWADZONEJ PRZEZ SĄD ARBITRAŻOWY LEWIATAN WŚRÓD POLSKICH PRAKTYKÓW ARBITRAŻOWYCH

2016 ◽  
Vol 13 (3) ◽  
pp. 89
Author(s):  
Beata Gessel-Kalinowska vel Kalisz
Keyword(s):  
Public Opinion ◽  
Legal System ◽  
Uniform Norm ◽  
Professional Group ◽  
Controversial Issues ◽  
The Social ◽  
The Subject ◽  
The Right ◽  
Confidentiality And Privacy

THE PERCEPTION OF THE PRACTICE OF CONFIDENTIALITY IN ARBITRATION. AN ANALYSIS OF THE RESULTS OF A SURVEY CARRIED OUT BY THE LEWIATAN COURT OF ARBITRATION AMONG POLISH ARBITRATION PRACTITIONERS Summary As with numerous other systems of law, such as Norwegian, Swedish or Australian law, the Polish legal system does not have a clear and uniform norm of law governing confidentiality and privacy in arbitration. Public opinion frequently refers to the role of custom as the source of the obligation to preserve confidentiality, although usually it does so without a detailed analysis of the subject and object of this obligation. This fact provided the inspiration for a survey carried out among Polish arbitration practitioners. The results of the survey present an interesting picture of what is subjectively perceived by arbitration practitioners as forming part of the confidentiality canons in arbitration proceedings. In principle, they reflect the worldwide trends, i.e. as far as the object of the confidentiality obligation is concerned – in camera sessions and the confidentiality of awards, and as regards its subject – the confidentiality obligation imposed on arbitrators and arbitration institutions. In addition, the customary practice of keeping confidential any information obtained in the course of proceedings is perceived as the right conduct as far as the object of the obligation is concerned. One of the very controversial issues is the matter of parties’ responsibilities, which leads to further questions as to individual arbitrators’ membership of the social (professional) group known as “arbitration practitioners”.

The Role of Culturally Responsive Teacher to Ensure Social Justice in Education

2021 ◽  
pp. 830-851
Author(s):  
Kasım Karataş ◽  
Tuncay Ardıç
Keyword(s):  
Social Justice ◽  
Culturally Responsive Teaching ◽  
Culturally Responsive ◽  
Social Institution ◽  
Teacher Education Programs ◽  
Responsive Teaching ◽  
Teaching Competencies ◽  
Roles And Responsibilities ◽  
The Social

In this chapter, the importance of having culturally responsive teacher competencies to carry out the education process in accordance with the social justice is discussed within the context of teacher roles and responsibilities. Indeed, education as a social institution is an important institution that provides individuals with an understanding of justice, equality, freedom, and solidarity in a way that enables individuals to live harmoniously within society. In this respect, education system components should be designed with culturally responsive pedagogy on the basis of social justice principles. Besides implementing a culturally responsive teaching in classrooms can be achieved with teachers who have culturally responsive teaching competencies. With these roles and responsibilities, teachers should develop their individual and professional competencies for culturally responsive teaching at teacher education programs.

Social participation in the definition of budgetary instruments

2020 ◽  
Vol 14 (5) ◽  
pp. 737-755
Author(s):  
Luiz Antonio Felix Júnior ◽  
Wênyka Preston Leite Batista da Costa ◽  
Luciana Gondim de Almeida Guimarães ◽  
Glauber Ruan Barbosa Pereira ◽  
Walid Abbas El-Aouar
Keyword(s):  
Social Participation ◽  
Smart City ◽  
Essential Element ◽  
Popular Participation ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Public Resources ◽  
Definition Of

Purpose The participation of society is a valuable aspect of the governability of cities, for it strengthens the citizens’ collaborative component. Such participation, which is seen as social, is considered an essential element for the design of a smart city. This study aims to identify the factors that contribute to social participation in the definition of budgetary instruments’ planning. Design/methodology/approach Concerning the methodological instruments, this study is characterised by a quantitative and descriptive approach and uses a multivariate data analysis with a sample of 235 respondents. Findings The study’s findings identified a framework that portrays elements that collaborate with the social participation in the definition of the public administration’s budgetary instruments, which are considered as elements that are able to develop the role of the popular participation and are characterised by the definition of a smart city by enabling more assertiveness in society’s needs. Practical implications Identification of a framework that brings out elements that are able to develop the popular participation in the definition of budgetary instruments. Then, one scale of elements that contribute to social participation in the definition of the public administration’s budgetary instruments theoretically represented and statistically validated, thus contributing to the continuity of studies on social participation. Social implications Through studies on social participation in budgetary planning, it is possible to guarantee a better allocation of public resources through intelligent governability. Originality/value The research can bring theoretical elements about social participation in the definition of budget instruments for a statistical convergence through the perception of the sample.

scholarly journals Make development great again? Accumulation regimes, spaces of sovereign exception and the elite development paradigm of China's Belt and Road Initiative

2019 ◽  
Vol 21 (4) ◽  
pp. 487-513 ◽  
Author(s):  
Ruben Gonzalez-Vicente
Keyword(s):  
Social Relations ◽  
Belt And Road Initiative ◽  
Social Foundations ◽  
The Social ◽  
Public Resources ◽  
Uneven And Combined Development ◽  
Local Actors ◽  
Belt And Road ◽  
Development Paradigm ◽  
Do So

AbstractThis article studies what I describe as “state-coordinated investment partnerships,” an investment modality central to the deployment of China's Belt and Road Initiative (BRI). These partnerships bring together state and business actors to export overcapacity and address infrastructural demands in underdeveloped markets. To do so, they require accumulation and sovereignty regimes that mirror, in contingent ways, similar social arrangements within China. The superposition of such regimes and the interests and social imaginaries of local actors produces forms of uneven and combined development and shapes the contours of the BRI's emerging developmental and geoeconomic footprints. The BRI exports also an elite development paradigm which promotes urbanization, connectivity and economic growth over participatory approaches. This paradigm projects a depoliticized version of China's present into the BRI's future to justify social and environmental dislocations, and shields Chinese firms from civil society scrutiny. My analysis rejects this elite perspective and favors a labor-centric approach that unearths the social foundations of the BRI. From this perspective, despite relevant differences in format, the BRI's quintessential investment modality is closely aligned to a contemporary global current of public-private partnerships endeavored to mobilize public resources and state power for the expansion of capitalist social relations.

scholarly journals Online Discourse in the Context of COVID-19, the First Health Crisis in China after the Advent of Mobile Social Media: A Content Analysis of China’s Weibo and Baidu

2020 ◽  
Vol 9 (10) ◽  
pp. 167
Author(s):  
Christian Carvajal-Miranda ◽  
Luis Mañas-Viniegra ◽  
Li Liang
Keyword(s):  
Social Media ◽  
Online Media ◽  
Online Discourse ◽  
Health Crisis ◽  
Media Environment ◽  
The Social ◽  
Media Platform ◽  
Investigation Period ◽  
Universal Health

The COVID-19 epidemic was the first universal health crisis since China entered the era of mobile social media. When Severe Acute Respiratory Syndrome (SARS) broke out in 2003, it was not until almost six years later that Weibo was born, marking China’s entry into the era of mobile social media (Weixin 2020). In this context, this research analysed the role of the social media platform Weibo and the Internet search browser Baidu, in a government controlled online media environment, during the COVID-19 pandemic. In order to undertake this study, we applied the use of content and sentiment analysis to the discourse identified through the topics published during the investigation period, which encompassed 15 December 2019 until 15 March 2020. From the findings of this study, we concluded that, during the pre- and post-COVID-19 period, there was an important presence of social and lifestyle topic categories dominating the online discourse, which dramatically changed in correlation to the increasing spread of the disease. Additionally, there was a marked absence of topics in relation to economic and political information, and there was a notable absence of an official Government “voice” generating topics.

The role of social context in the interpretation of sexist humor

2013 ◽  
Vol 26 (2) ◽  
Author(s):  
Jared Alan Gray ◽  
Thomas E. Ford
Keyword(s):  
Social Context ◽  
Local Norm ◽  
The Social ◽  
Sexist Humor ◽  
Critical Humor ◽  
Professional Workplace ◽  
Workplace Setting ◽  
The Relationship ◽  
Do So

AbstractAn experiment supported our hypotheses about the relationship between the social context in which sexist humor is delivered and the adoption of a non-critical humor mindset to interpret it. First, a professional workplace setting implied a local norm that is more prohibitive of sexist jokes than the general societal norm, whereas a comedy club implied a local norm of greater approval of sexist jokes. Second, offensiveness ratings revealed that participants were less likely to adopt a non-critical humor mindset to interpret sexist jokes delivered in a professional workplace setting and more likely to do so in a comedy club setting, compared to a setting governed by only the general societal norm. Finally, meditational analyses revealed that participants used the local norm of acceptability of sexist jokes to determine whether they could interpret the jokes in a non-critical humor mindset.

scholarly journals The Imagination of the Other in a (Post-)Sectarian Society: Asylum Seekers and Refugees in the Divided City of Belfast

2019 ◽  
Vol 7 (2) ◽  
pp. 176-186 ◽  
Author(s):  
Ulrike M. Vieten ◽  
Fiona Murphy
Keyword(s):  
Northern Ireland ◽  
Asylum Seekers ◽  
The Other ◽  
Christian Communities ◽  
The Social ◽  
The Uk ◽  
The City ◽  
Asylum Seekers And Refugees ◽  
Do So

This article explores the ways a salient sectarian community division in Northern Ireland frames the imagination of newcomers and the experiences of asylum seekers and refugees. We examine the dominant ethno-national Christian communities and how their actions define the social-spatial landscape and challenges of manoeuvring everyday life in Northern Ireland as an ‘Other’. We argue all newcomers are impacted to some degree by sectarianism in Northern Ireland, adding a further complexified layer to the everyday and institutional racism so prevalent in different parts of the UK and elsewhere. First, we discuss the triangle of nation, gender and ethnicity in the context of Northern Ireland. We do so in order to problematise that in a society where two adversarial communities exist the ‘Other’ is positioned differently to other more cohesive national societies. This complication impacts how the Other is imagined as the persistence of binary communities shapes the way local civil society engages vulnerable newcomers, e.g. in the instance of our research, asylum seekers and refugees. This is followed by an examination of the situation of asylum seekers and refugees in Northern Ireland. We do so by contextualising the historical situation of newcomers and the socio-spatial landscape of the city of Belfast. In tandem with this, we discuss the role of NGO’s and civil support organisations in Belfast and contrast these views with the experiences of asylum seekers and refugees. This article is based on original empirical material from a study conducted in 2016 on the experiences of asylum seekers and refugees with living in Northern Ireland.

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