scholarly journals ENTRE EXPOSIÇÃO E CONTROLE: o luto e o sofrimento feminino nos ritos fúnebres em representações de vasos gregos

2019 ◽  
Vol 16 (28) ◽  
pp. 263-273
Author(s):  
CAMILA ALVES JOURDAN
Keyword(s):  
Nous Avons ◽  
Historical Perspective ◽  
Grand Nombre ◽  
Nous Pouvons ◽  
Female Role ◽  
Funeral Rites ◽  
Greek Vases ◽  
And Control

Quando a temática de morte passa a ser analisada a partir de uma perspectiva histórica, podemos abordar um grande número de interligações com outras esferas que compõem a realidade. Portanto, neste sentido, neste estudo de caso, pretendemos inferir sobre a questão do papel feminino na realização dos ritos funerários e o interesse no controle das emoções femininas pelo legislador Sólon em Atenas no século VI a.C. Para tanto, empreenderemos a análise de dois vasos de diferentes perá­odos de produção, no qual é visá­vel o papel das mulheres com relação ao seu sofrimento.Palavras-chave: Morte. Grécia. Mulher.  BETWEEN EXPOSURE AND CONTROL:  mourning and female suffering in funeral rites in representations of Greek vases  Abstract: When the death issue starts to be analyzed from a historical perspective, we can approach a large number of interconnections with other sectors that form reality. Therefore, in this case study, we intend to infer about the question of the female role in the performance of funeral rites and the interest in the control of feminine emotions by the legislator Solon in Athens in the 6th century BC. Thus, we will perform the analysis of two vases of different periods of production, in which the role of women in relation to their suffering is visible.Keywords: Death. Greece. Woman.  ENTRE EXPOSICIÓN Y CONTROL: el luto y el sufrimiento femenino en los ritos fúnebres en representaciones de vasos griegosResumen: Lorsque la thématique de la mort commence á  être analysée dans une perspective historique, nous pouvons aborder un grand nombre d'interconnexions avec d'autres secteurs qui composent la réalité. Par conséquent, dans cette étude de cas, nous avons l'intention d'inférer sur la question du rôle féminin dans l'exécution des rites funéraires et de l'intérêt du législateur Solon á  contrôler les émotions féminines au VIá¨me siá¨cle av. J-C. Pour cela, nous effectuerons l”™analyse de deux vases de différentes périodes de production, oá¹ le rôle de les femmes sont visibles en ce qui concerne la souffrance.Palabras clave: Mort. La Grá¨ce. Femme.

scholarly journals The Enabling Role of Digital Technologies in Sustainability Accounting: Findings from Norwegian Manufacturing Companies

Systems ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 33
Author(s):  
Olena Klymenko ◽  
Lise Lillebrygfjeld Halse ◽  
Bjørn Jæger
Keyword(s):  
Research Area ◽  
Digital Data ◽  
Manufacturing Companies ◽  
Sustainable Operations ◽  
Business Model Canvas ◽  
Automation And Control ◽  
Sustainability Accounting ◽  
And Control

Sustainability accounting is an emerging research area receiving growing awareness. This study examines the role of digital technology in manufacturing companies’ sustainability accounting. To guide the research, we use a triple layered business model canvas, which supports the accounting of a manufacturer’s performance for the economic, environmental, and social aspects of sustainability. We present an explorative case study of four Norwegian manufacturing companies representing different industries. The findings from the study indicate that while accounting for economic values is well taken care of, companies do not perform comprehensive environmental and social accounting. Furthermore, we observed a shift from a focus on sustainability issues related to the internal manufacturing process to a focus on sustainability issues for the life cycle of the product. Even though the manufacturers are at the forefront with regard to automation and control of production, with extensive use of robots giving a large amount of data, these data are not utilized towards sustainability accounting, showing that sustainability and digitalization are seen as two separate phenomena. This study sheds light on how digital data available from applied Industry 4.0 technologies could enhance sustainability accounting with limited efforts, linking sustainability and digitalization. The results provide insights for manufacturers and researchers in moving towards more sustainable operations and products.

Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach

2012 ◽  
Vol 27 (2) ◽  
pp. 419-440 ◽  
Author(s):  
Donald L. Ariail ◽  
Joe Durden ◽  
Marilynn Leathart ◽  
Lynette Chapman-Vasill
Keyword(s):  
Public Service ◽  
Historical Perspective ◽  
Accounting Standards ◽  
Financial Statements ◽  
Governmental Accounting ◽  
Accounting History ◽  
Service Role ◽  
Audit Reports

ABSTRACT The 82 years of accounting evolution that separate the audits of 1928 and 2009 under different accounting and auditing standards are examined through a cross-disciplined case study that compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia. The 1928 and 2009 reports and financial statements of this municipality, along with the municipality's current budget information accessible over the Internet, can be used in a number of ways to enhance the instruction of governmental accounting at the undergraduate, graduate, and doctoral levels. In addition to aiding in the teaching of current governmental accounting standards, the case also can be used to give the student a historical perspective on governmental accounting and the accounting profession. By comparing the accounting and reporting standards used in 1928 and 2009, the student will gain an understanding of the evolution of accounting thought. Moreover, the auditors' reports for the two periods illustrate the historical and continuing public service role of the CPA profession as detailed in ET Section 53 of the AICPA Professional Standards (AICPA 2010). Thus, this case study gives the accounting instructor a useful vehicle for teaching accounting history and thought.

The accountability process during the centrality of state institutional logics: a case from an African rural context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Diab
Keyword(s):  
Institutional Logics ◽  
Corporate Accountability ◽  
Content Type ◽  
State Institutions ◽  
Study Approach ◽  
Control Practice ◽  
African Context ◽  
And Control

PurposeThis study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.Design/methodology/approachTheoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.FindingsThe study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.Originality/valueThus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.

Managing Corporate E-Mail Systems

2011 ◽  
pp. 254-281
Author(s):  
Aidan Duane ◽  
Patrick Finnegan
Keyword(s):  
Major Elements ◽  
Electronic Business ◽  
Monitoring And Control ◽  
Negative Effects ◽  
Multiple Case ◽  
And Control ◽  
Mail System ◽  
E Mail

As the criticality of e-mail for electronic business activity increases, adhoc e-mail implementation, prolonged management neglect and user abuse of e-mail systems have generated negative effects. However, management’s ability to rectify problems with e-mail systems is hindered by our understanding of its organisational use. Research on e-mail systems is often dated and based on quantitative methodologies that cannot explain the interaction between various controls in organisational settings. Updating our understanding of the organisational aspects of e-mail systems utilizing qualitative methods is necessary. This chapter presents a multiple case study investigation of e-mail system monitoring and control. The study examines the interaction between key elements of e-mail control identified by previous researchers and considers the role of such controls at various implementation phases. The findings reveal eight major elements to be particularly important in monitoring and controlling e-mail systems within the organisations studied. These are: (1) form a cross-functional e-mail system management team; (2) implement and regularly update e-mail management software; (3) formulate a detailed and legally sound e-mail policy; (4) engage in structured e-mail system training; (5) create and maintain ongoing awareness of e-mail policy; (6) engage in a process of hybrid feedback and control-based e-mail monitoring; (7) firmly enforce discipline in accordance with the e-mail policy; and (8) conduct regular reviews and updates of the e-mail management programme.

scholarly journals People in suits: a case study of empowerment and control in a non-profit UK organisation

2020 ◽  
Vol 32 (3) ◽  
pp. 511-528
Author(s):  
Roxana Corduneanu ◽  
Laura Lebec
Keyword(s):  
Control Systems ◽  
Management Control ◽  
Interactive Systems ◽  
Employee Perceptions ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
And Control

PurposeDrawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a non-profit UK organisation. In particular, this study examines the antecedents and manifestations of LoC (im)balance, in relation to employees' level of engagement with the control systems in place.Design/methodology/approachFor this study, 27 semi-structured interviews were conducted with different organisational members, from directors to non-managerial staff, to gain an in-depth appreciation of the main differences between managerial intentions in the design of management control systems (MCS) and employee perceptions regarding the role of such systems.FindingsThis research reveals that suppression of interactive systems and internal inconsistencies between different types of controls hinder the balance between empowerment and constraint. This imbalance is then found to have important consequences for employee buy-in, in some cases, defeating the purposes of control.Research limitations/implicationsThis study enhances our understanding of the gap between the design of control systems and the employee perceptions of it in an unusual organisational setting (non-profit and bringing together clinical and non-clinical staff and operations).Originality/valueThe study of MCS and its role in organisations has long been the focus of both academic and practitioner research. Yet, while extant literature focused on management's perspective on MCS, few studies have explored employees' attitudes and behaviours that accompany the implementation of control. What is more, little is known about the specific uses and behavioural outcomes of MCS in the context of non-profit organisations. Drawing on Simons's LoC framework, this paper addresses these gaps in the literature and investigates the balance between control and empowerment of employees in a UK non-profit organisation with significant clinical remit.

Power relations and the accounting system in the Archbishop’s Seminary of Siena (1666-1690)

2019 ◽  
Vol 32 (2) ◽  
pp. 401-420
Author(s):  
Michela Magliacani ◽  
Roberto Di Pietra
Keyword(s):  
Power Relations ◽  
Accounting System ◽  
Religious Institutions ◽  
Local Power ◽  
Content Type ◽  
And Control ◽  
Flow Of Information ◽  
The Relationship

Purpose Accounting can affect and determine power relations. Previous studies have emphasized how accounting has been used by “central” powers; less is known from the perspective of “local” power and its capacity to resist and protect its interests. The purpose of this paper is to investigate the relationship between the Archbishop’s Seminary of Siena (ASS) (local) and Roman ecclesiastic institutions (central). This study contributes to filling the existing gap in the literature regarding how accounting could be used as a tool for deception in local/central power relations. Design/methodology/approach The research methodology is based on a case study and archival research. The ASS case study was analyzed through its archive, made up for the most part of accounting books. As to the approach adopted, the authors used the Foucault framework to observe power relations in order to identify possible ways in which accounting can be employed as a factor of deception. Findings Power relations between the ASS and Roman ecclesiastic institutions were maintained through a system of reporting that limited the influence of the ecclesiastical power of Rome over the Seminary’s administration and control. The relationship thus runs contrary to the findings in previous studies. The accounting system was managed as a factor of deception in favor of local interests and the limitation of central ecclesiastic power. Research limitations/implications This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature of occurring within the context of religious institutions. Originality/value This study on the ASS has allowed the identification of two relevant points: the local/central dichotomy is consistent with the logic of power relations as theorized by Foucault, even in cases where it highlights the role of a local power in limiting the flow of information to a central one; and the ASS accounting system was used as a factor of deception.

Conditionality and Homelessness Services; ‘Practice Realities’ in a Drop-in Centre

2011 ◽  
Vol 10 (4) ◽  
pp. 547-557 ◽  
Author(s):  
Rachael Dobson
Keyword(s):  
Study Analysis ◽  
Front Line ◽  
Top Down ◽  
Bottom Up ◽  
Case Study Analysis ◽  
Support Practices ◽  
And Control ◽  
Policies And Practices

This article provides insights into the client−practitioner interaction, as understood through the eyes of those working at the front-line in a Drop-in Centre for homeless clients. Through a case-study analysis of ‘official’ techniques and informal approaches, it is argued that conditional practices are present in contemporary support practices. However, the picture is fragmented, with practitioners arguing for, but also deviating from, conditional strategies that aspire to shape client behaviour. Choices about appropriate responses are occasionally permeated by ‘top−down’ policy messages that aim to responsibilise and generate change in clients. However there is evidence of ‘bottom−up’ drivers informed by experiences of working with clients at the grassroots. These ‘practice realities’ shift an analysis of conditional tactics from just a moralising and disciplining approach, and suggest a more complex set of events at the front-line. Insights add to ongoing commentary about an apparent policy emphasis on rectifying the behaviour of citizens at the sharp end. Conclusions highlight the role of complexity for understanding therapeutic and disciplining elements in policies and practices. Such debates are especially relevant where they connect to the care and control of individuals understood by practitioners as both transgressive and vulnerable.

Devolution, not decarceration: The limits of juvenile justice reform in Texas

2016 ◽  
Vol 18 (5) ◽  
pp. 578-609 ◽  
Author(s):  
Sarah Cate
Keyword(s):  
Juvenile Justice ◽  
Justice System ◽  
Local Level ◽  
Community Based ◽  
State Institutions ◽  
The Usa ◽  
High Level ◽  
And Control

Across the USA, a number of states have been reducing the number of juveniles sent to state-run corrections institutions. Findings from a case study on juvenile justice in Texas indicate that the effort to reduce the number of juveniles sent to large state institutions and to invest in “community-based corrections” has entrenched rather than challenged the role of the justice system in the lives of thousands of juveniles. Texas has cut the number of juveniles sent to state-run facilities, but has bolstered and expanded county probation and county detention, which is where the vast majority of juveniles have always been handled. Youth who continue to be sent to state-run facilities or who are housed in county-run institutions experience a high level of violence and are routinely subjected to solitary confinement. The popularity of deinstitutionalizing juveniles from state-run corrections institutions and increasing programming and control of offenders at the local level are animating the landscape of criminal justice policy across the country. The Texas case suggests that this narrow approach further consolidates the extensive role of the justice system in U.S. society.

scholarly journals Research on the Effectiveness of Educational Internship——A Case Study on Primary Education Major

2020 ◽  
Vol 4 (9) ◽  
Author(s):  
Sa Li
Keyword(s):  
Primary School ◽  
Primary Schools ◽  
Teaching Practice ◽  
Control Group ◽  
Significant Difference ◽  
Teaching Ability ◽  
And Control ◽  
Experimental Group

Objective: The purpose of this study is to investigate the changes of teaching ability of pre-service teachers during their internship. Methods: The pre-service teachers were divided into experimental group and control group, and the video of each class was recorded, encoded and scored by experts from primary schools, and SPSS was used to analyze the data. Results: The teaching ability of the pre-service teachers in the primary school Chinese subject had a significant improvement in the six weeks of teaching practice. The teaching ability of the pre-service teachers in the primary school mathematics discipline had no significant improvement in the six weeks of teaching practice; there is no significant difference in the teaching ability of pre-service teachers who have experienced six classroom lectures and 18 classroom lectures. Conclusion: Educational universities should attach importance to the role of educational internship in promoting the development of pre-service teachers' teaching ability and increase the internship time. Instructors should pay attention to the cultivation of pre-service teachers' teaching reflection ability and give feedback and guidance in time.

scholarly journals CARE OR CONTROL? THE METROPOLITAN WOMEN POLICE AND CHILD WELFARE, 1919–1969

2003 ◽  
Vol 46 (3) ◽  
pp. 623-648 ◽  
Author(s):  
LOUISE A. JACKSON
Keyword(s):  
Social Work ◽  
Police Officers ◽  
Child Protection ◽  
Women Police Officers ◽  
Female Delinquency ◽  
Women Police ◽  
And Control ◽  
The Relationship

The term ‘policing’ is often used to refer to a broad range of regulatory practices, which have been associated with the development of educative and social work frameworks in the modern state. The relationship between the concepts of ‘welfare’ and ‘penality’ (or ‘care’ and ‘control’) has been the subject of a number of recent studies of social intervention in twentieth-century Britain. However, the role of police officers themselves in the ‘policing of families’ has rarely been elaborated. From their initial appointment to London's Metropolitan Police in 1919 until their official integration on the same terms as male officers in the early 1970s, women police officers played a significant role in the detection and prevention of child abuse, neglect, and female delinquency. Through a case study of the work of the Metropolitan Women Police branch, this article considers the negotiation of a social work ethic within policing as well as the shifting configuration of the ‘care’/‘control’ nexus in welfare legislation and professional practice. The Metropolitan Women Police tended to see ‘care’ and ‘control’ as mutually reinforcing rather than conflicting concepts. Such a formulation was resonant with the rhetoric of social work and official legislation until the early 1960s. It also reflected the philosophy of crime prevention laid down as the principal object of policing, enabling women to justify involvement in child protection and welfare as an aspect of police work.

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