scholarly journals Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

2020 ◽  
Vol 3 (1) ◽  
pp. 11-22 ◽  
Author(s):  
Serhii Lehenchuk ◽  
Iryna Zhyhlei ◽  
Olena Syvak
Keyword(s):  
Social Science ◽  
Social Issues ◽  
Accounting System ◽  
Factors Affecting ◽  
Institutional Practice ◽  
Corporate Scandals ◽  
The Social ◽  
Economic Reality ◽  
Economic Institute ◽  
The One

This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.

scholarly journals Il sistema contabile e la struttura di gobernó del “Campansi” nella seconda metà dell'ottocento

2017 ◽  
Vol 12 (23) ◽  
pp. 30
Author(s):  
Giuseppe Catturi ◽  
Daniela Sorrentino
Keyword(s):  
Governance Structure ◽  
Accounting System ◽  
Cultural Goods ◽  
City Community ◽  
The Social ◽  
Urban Patterns ◽  
History Of ◽  
Points Of View ◽  
The One ◽  
Charitable Activities

In every city community, there always exist social, economic and political- administrative bodies, whose activities and organisational structures delineate and convey the historical and cultural periods experienced by that community.The city community we aim at investigating is the Sienese one. Siena is universally recognised for its medieval reminders, as well as for those of the Renaissance, distinctly appreciable in its current urban patterns, painting pieces, and cultural goods, of which it is plenty and rightly proud.The organisation we identified as one traditionally characterising –at least in the last century and a half- and still characterising the Sienese history and culture, is the Ricovero di Mendicità, later named Casa di riposo in Campansi per anziani, unanimously known as “Campansi”.Undoubtedly, the Campansi one is not the only institution whose structural and operational evolution contributed – and keeps on contributing- to shape the history of Siena, from the social, political and institutional points of view. Nevertheless, it is surely one of the most peculiar ones, in that it has been involved in those charitable activities, which exalted Siena since the second millennium, at the time of the restoring and propitiatory journeys to the main religious destinations: Rome, Jerusalem, and Saint James of Compostela.In this study we adopt a business administration perspective, with particular reference to the structure of the accounting system and its related documentation, which the organisation had been producing in order to memorise, summarise and communicate its administrative events, these latter occurring from the exercise of its institutional function. Moreover, we acknowledge the related governance structure, selected with the purpose of making operational decisions, verifying their execution, and controlling the deriving effects. As a matter of fact, there is a tight interdependency between the governance structure and the accounting system of whichever organisation. Particularly, the investigation refers to the period we considered the most significant and interesting, the one comprised between the issuing of the law “Sull'Amministrazione delle Opere pie” (3rd August 1862) and law “Istituzioni pubbliche di beneficenza”, in 1890, respectively known as Rattazzi and Crispi law, from the Prime Ministers in charge at the time of their enactment.

scholarly journals The Courts in American Public Culture

Daedalus ◽  
2014 ◽  
Vol 143 (3) ◽  
pp. 140-156 ◽  
Author(s):  
Susan S. Silbey
Keyword(s):  
Social Science ◽  
Rule Of Law ◽  
Legal Reasoning ◽  
Public Culture ◽  
Science Literature ◽  
The Rule Of Law ◽  
Institutional Practice ◽  
The Social ◽  
Social Science Literature ◽  
Public Imagination

In American public imagination, courts are powerful but also impotent. They are guardians of citizens' rights but also agents of corporate wealth; simultaneously the least dangerous branch and the ultimate arbiters of fairness and justice. After recounting the social science literature on the mixed reception of courts in American public culture, this essay explains how the contradictory embrace of courts and law by Americans is not a weakness or flaw, nor a mark of confusion or naïveté. Rather, Americans' paradoxical interpretations of courts and judges sustain rather than undermine our legal institutions. These opposing accounts are a source of institutional durability and power because they combine the historical and widespread aspirations for the rule of law with a pragmatic recognition of the limits of institutional practice; these sundry accounts balance an appreciation for the discipline of legal reasoning with desires for responsive, humane judgment.

Fair Process: Striving for Justice in Family Business

2005 ◽  
Vol 18 (1) ◽  
pp. 1-21 ◽  
Author(s):  
Ludo Van der Heyden ◽  
Christine Blondel ◽  
Randel S. Carlock
Keyword(s):  
Social Science ◽  
Procedural Justice ◽  
Family Business ◽  
Family Firms ◽  
Fair Process ◽  
Business System ◽  
The Social ◽  
The Family ◽  
The One ◽  
Definition Of

The social science and business literatures on procedural justice or fair process attest that improvements in procedural fairness can be expected to improve both a firm's performance and the commitment and trust of the individuals involved with it. This article examines the relevance of procedural justice for family business. When a family is an influential component of a particular business system, the application of justice is typically rendered more complex than might be the case for nonfamily firms. Different criteria (need, merit, and equality) guide the application of distributive justice among families, firms, and shareholders. This divergence in criterion also lies at the heart of many conflicts inside the family business. In this article, we argue that the application of procedural justice reduces occurrences of conflict and, in some cases, may eliminate conflict altogether. We propose a definition of fair process that extends and enriches the one existing in the literature. We offer five fundamental criteria essential to the effectiveness of fair process in family firms. We conclude with a series of case studies that illustrate typical questions faced inside family businesses. We show that a lack of fairness in the decision and managerial processes governing these businesses and their associated families is a source of conflict. We describe how increasing fair process practices improves the performance of these businesses while also increasing the satisfaction of those associated with them.

scholarly journals THE EFFECTIVENESS OF THE USE OF BOARD GAME TOWARDS THE COMPREHENSION OF THE CONCEPT OF SOCIAL SCIENCE SUBJECTS (A Quasi Experimental Study in Eighth Grade of SMP Negeri 19 Bandung)

2018 ◽  
Vol 2 (2) ◽  
pp. 15
Author(s):  
Ismi Fauziah
Keyword(s):  
Social Science ◽  
Cognitive Structure ◽  
Learning Activity ◽  
Board Game ◽  
Student Centered ◽  
The Social ◽  
Teachers And Students ◽  
Quasi Experimental ◽  
Objective Tests ◽  
The One

Abstract-This research was inspired by the learning activity in Social Science subjects in SMPN 19 Bandung which was still teacher-centered. The Social Science subject itself is a subject which compact with the content starting from the real one to the one which requires abstract thinking, it makes the Social Science a subject which needs to be student centered, so that the students can be more active during the learning process and be able to arrange their own concept in their cognitive structure. This research was aimed to examine the effectiveness of the use of board game media towards student’s comprehension in the concept of social science subjects, using the quantitative approach. As for the research design used was a quasi experiment with the type of non-equivalent, pretest-posttest. The samples of this research were VIII-A class as the experimental class, was received treatment with the implementation of board game and VIII-B class as the control class, the one who did not receive the treatment. The data collection was carried out by using the objective tests and interviews which conducted to teachers and students in the experiment class.  After the data was collected, the next step was

WOMEN‘S STUDIES IN SOCIOLOGY: A PERFUMED GHETTO?

1981 ◽  
Vol 1 (2) ◽  
pp. 4-8
Keyword(s):  
Social Sciences ◽  
Social Science ◽  
Women's Studies ◽  
Point Of View ◽  
Social Scientists ◽  
Women’S Studies ◽  
The Social ◽  
The Status ◽  
The One ◽  
The Impact

One of the fields of sociology which is experiencing a dramatic explosion is that catch‐all area of Women's Studies. Books and articles touching on women's experiences in the labour market or in the home, the education of girls or images of femininity, the impact of the law on women or sexism in the social sciences have been proliferating in the last decade. Much of the impetus has been provided by the renascent Women's Movement, and the various academic concerns echo the diverse attacks on the status quo being made by politically active women. The one thing which holds all this material together is an explicit concern to bring women to the centre of the stage in the social sciences, instead of leaving them (as they so often have been) in the wings or with mere walk‐on parts. Taking the woman's point of view is seen as a legitimate corrective to the tendency to ignore women altogether. But is this sufficient to constitute the nucleus of a new speciality within sociology, which is what seems to be happening to ‘Women's Studies’ and ‘feminist’ social science? More seriously, should sociological discussions of women be ghettoised into special courses on women in society? As a preliminary attempt to redress the balance maybe such separate development can be justified, but if that is all that happens, the enriching potential of feminist social science may well be lost to mainstream sociology. It is not just that feminist social scientists want women to be brought in to complete the picture. It is not just that they claim that half the picture is being left unexposed. The claims are often much more ambitious than that: what much feminist writing is attempting is a demonstration of the distortion in the half image which is exposed. An injection of feminist thinking into practically any sociological speciality could lead to a profound re‐orientation of that field. More than this, a feminist approach can indicate the ways in which traditional boundaries between sociological specialities can obscure women and their special position in society. Feminist social scientists throw down the gauntlet on the way in which the field of sociology has traditionally been carved up. But if women's studies are kept in their ghetto, this challenge will be lost: to me, the explicitly critical stance which feminist research takes with respect to mainstream sociology is one of its most exciting qualities, and such research has important insights to contribute to the development of the discipline.

scholarly journals Farmers’ responses to organic rice farming in Indonesia: Findings from central Java and south Sulawesi

2020 ◽  
Vol 5 (1) ◽  
pp. 703-710
Author(s):  
Zuhud Rozaki ◽  
Triyono ◽  
Indardi ◽  
Dara Intan Salassa ◽  
Restu Budi Nugroho
Keyword(s):  
Environmental Issues ◽  
Market Opportunity ◽  
Rice Farming ◽  
Factors Affecting ◽  
Organic Rice ◽  
Central Java ◽  
South Sulawesi ◽  
The Social ◽  
The Difference ◽  
The One

AbstractOrganic rice farming (ORF) is getting more attention from many parties because conventional rice farming (CRF) has environmental issues and because people’s awareness of healthy food is increasing. The social, economical, and environmental challenges make ORF a potential path forward. This study aims to understand farmers’ responses to ORF. Data were collected through interviews with 37 respondents from Central Java and 67 respondents from South Sulawesi. The respondents, chosen randomly, represented 40.38% CRF farmers and 59.62% ORF farmers. A mean was used to present the difference between CRF and ORF farmers’ responses in each variable. Multiple linear regression was used to describe the factors affecting these responses. Results showed that ORF farmers’ mean on all response variables was higher than CRF farmers’, except market opportunity (MKOP), which showed only a slight difference in means at 4.357 (CRF) and 4.371 (ORF). MKOP is the one area of trust for both CRF and ORF farmers. Both responses from CRF and ORF farmers have value for use by stakeholders to develop Indonesian ORF.

scholarly journals Autobiographical Accounts of War Experiences. An Outline for the Analysis of Topically Focused Autobiographical Texts – Using the Example of the "Robert Rasmus" Account in Studs Terkel's Book, "The Good War"

2014 ◽  
Vol 10 (1) ◽  
pp. 224-283
Author(s):  
Fritz Schütze
Keyword(s):  
Social Sciences ◽  
Social Science ◽  
Oral History ◽  
Research Strategy ◽  
Theoretical Concepts ◽  
The Social ◽  
Autobiographical Texts ◽  
War Experiences ◽  
Autobiographical Accounts ◽  
The One

The paper demonstrates both: firstly, a research strategy for the social science analysis of autobiographical narrative interviews, and, secondly, a research strategy for the social science use of published oral history and/or autobiographical materials. It is an attempt to demonstrate a text-oriented procedure of biography analysis in the social sciences, especially – sociology. This allows the empirically grounded generation both of general theoretical concepts for socio-biographical processes, and of conceptual provisions for the uniqueness of the features and dynamics of biographical and historical single cases, their situations, and phases. The paper deals with the analysis of autobiographical accounts of war experiences and it shows the general mechanisms of collective, social, and biographical processes, on the one hand, and the uniqueness of historical, situational, and biographical developments, on the other, coexist during wars in an especially ironical, tragic, elating, depressive, dangerous, hurting, deadly combination.

scholarly journals Literatur Review Metodologi Pembelajaran Ilmu Pengetahuan Sosial (IPS)

2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Febri Aris Susanto
Keyword(s):  
Literature Review ◽  
Social Science ◽  
Learning Outcomes ◽  
Learning Process ◽  
Social Life ◽  
Science Learning ◽  
Social Issues ◽  
Review Analysis ◽  
The Social ◽  
Good Learning

Social Sciences is a subject that studies and discusses social issues in society. The learning process of a subject will take place well and smoothly if the teacher in delivering the material has strategies and methods in delivering it to the students. The purpose of this article is to describe the social science learning methodology from literature review analysis. The method used is to use various literature review on the social science learning methodology. The social science is a field of study in the learning process is expected to provide students to be responsible in social life. Somesocial science learning methodologies are tailored to the conditions of students and facilities available so as to provide good learning outcomes with indicators of mastery and student learning achievement.

scholarly journals In Pursuit of the American DREAM, or Mirage? Undocumented Youth in YA Fiction

Ad Americam ◽  
2019 ◽  
Vol 20 ◽  
pp. 15-28
Author(s):  
Brygida Gasztold
Keyword(s):  
Social Issues ◽  
Young Adult Fiction ◽  
Undocumented Youth ◽  
National Debate ◽  
The Social ◽  
Ya Fiction ◽  
American Immigrant ◽  
American Law ◽  
American Society ◽  
The One

The problems of undocumented youth in contemporary American immigrant fiction have been given a major focus, as political shifts and competing agendas fuel an ongoing national debate. Especially for young people who are on the brink of adulthood, their status as documented or undocumented results in inclusion in or exclusion from social, economic and political spheres, which affect their daily experiences and influence their plans for the future. This paper will explore the ways in which illegal status informs, impacts, and shapes the protagonists’ identity. The concept of undocumented status is used in my paper as an analytical lens through which the novels are read. My choice of the comingof- age genre reflects the importance of adolescence as a crucial period in the formation of a person’s identity. I argue that young adult fiction with undocumented protagonists on the one hand gives voice to those who are silenced and forced to live on the margins of American society, and on the other hand familiarizes native-born Americans with the social struggles that might be distant from their own experiences but offer alternative ways of looking at the world. The narratives about “Dreamers” are part of a broader political discourse on the U.S. immigration. By exploring the relationship between fiction and the dominant legal system, they signal current social issues and offer a critique of exclusionary practices of American law and society.

scholarly journals A decade of antimicrobial resistance research in social science fields: a scientometric review

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Jiahui Lu ◽  
Anita Sheldenkar ◽  
May Oo Lwin
Keyword(s):  
Social Sciences ◽  
Antimicrobial Resistance ◽  
Social Science ◽  
One Health ◽  
Social Issues ◽  
Social Science Research ◽  
Science Research ◽  
Science Field ◽  
The Past ◽  
The Social

Abstract Background Though social sciences are expectedly instrumental in combating antimicrobial resistance (AMR), their research on AMR has been historically lacking. Objectives This study aims to understand the current academic literature on AMR within the social science field by investigating international contributions, emerging topics, influential articles, and prominent outlets, to identify research gaps and future directions. Methods Bibliometric data of 787 peer-reviewed journal articles published in the period of 2010 to 2019 were extracted from the Social Science Citation Index in the Web of Science database. Bibliographic networks of the extracted articles were examined. Results Social science research on AMR has grown rapidly in the past 5 years. While western developed countries contributed the most to the field in the past decade, research within developing regions such as Asia and Africa have increased in the last 2 years. Social sciences have been contributing to AMR research in several different domains from surveillance and risk assessment of AMR, to promotions of appropriate use of antimicrobials in primary care and clinical settings. Though the idea of one health has been incorporated into research on AMR within the medical and microbial science fields, it has not been well recognized by social sciences. Conclusion Social science research on AMR is a new, while rapidly developing, research area that requires continued and intense global efforts from an interdisciplinary and one health approach. Research on social issues surrounding AMR transmissions between human, animal, and environments should be emphasized in the future.

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