scholarly journals Exploring the development of the accounting profession in Kuwait: an institutional work analysis

2018 ◽  
Vol 16 (3) ◽  
pp. 285-301
Author(s):  
Awwad Alnesafi ◽  
Ahmad Al-Omari
Keyword(s):  
The State ◽  
Structured Interviews ◽  
Institutional Work ◽  
Accounting Profession ◽  
Accounting Firms ◽  
Different Types ◽  
Local Actors ◽  
The Creation ◽  
The State Of Kuwait

Purpose – this paper investigated the development of accounting profession in Kuwait by examining the processes involved in creating, maintaining and disrupting the development of accounting profession in Kuwait.Design/methodology/approach – this paper adopted a qualitative case study to examine the institutional work associated with the development of accounting profession in the State of Kuwait. The study employed semi-structured interviews and analysis of documents to generate insights into the institutional work involved in the development of accounting profession in Kuwait.Findings – the studies revealed political, technical and cultural institutional work engaged by various actors, individually and collectively in the creation, maintenance, and disruption of the development of accounting profession in Kuwait. The British imperialists, the Asians, Egyptians, other Arabs, the state actors, professional accountants in foreign accounting firms, and local actors in the Kuwait Accounting and Auditing Association, all engaged in various institutional work in the creation and transformation of the accounting profession in Kuwait.Practical implications – this paper demonstrates how different types of institutional work influence the development of institutions. Also, it brings to the table how some forms of institutional work could be deployed to counteract others in “creating”, “maintaining”, and “disrupting” the institutions.Originality/value – the paper adds to extant literature on institutional work, in which it has been realized that “denial” of training could be construed as an institutional work, in which theorization and rhetorical appeals are used to privilege one group of actors over others; and how “political” institutional work seemed to dominate the creation, maintenance and disruption of institutions within a wider social setting in Kuwait.

scholarly journals Wind farms and rural tourism: A Portuguese case study of residents’ and visitors’ perceptions and attitudes

2017 ◽  
Vol 25 (4) ◽  
pp. 248-256 ◽  
Author(s):  
Luís Silva ◽  
Ana Delicado
Keyword(s):  
Positive Impact ◽  
Wind Farms ◽  
Structured Interviews ◽  
Medieval Architecture ◽  
Heritage Site ◽  
Perceptions And Attitudes ◽  
Local Actors ◽  
Decision Making Processes ◽  
Clear Majority

Abstract Residents’ and visitors’ perceptions of and attitudes towards existing wind farms, as well as the perceived impact of wind farms on tourism, are examined in this article with reference to a built heritage site in the Portuguese countryside. Based on a set of semi-structured interviews, the paper sheds light on the positive impact that the community’s or local actors’ involvement in the constitution, management and decision-making processes has on the residents’ perceptions and attitudes regarding wind farms, and also on the trade-off with the perceived effect of wind farms on local tourism. Moreover, it shows that although most visitors criticised the proximity of wind turbines to medieval architecture, a clear majority of them accepted their presence and virtually all of them stated that these facilities had no impact on their choice of destination.

The Subnational Region

2017 ◽  
pp. 96-115 ◽  
Author(s):  
Alexander Lawrie
Keyword(s):  
Spatial Scale ◽  
Soft Power ◽  
Regional Governance ◽  
The State ◽  
Hard Power ◽  
Local Actors ◽  
Sydney Australia ◽  
The Ideal

Most states worldwide possess two or three levels of government, from national to provincial and localities. Subnational governing arrangements are emerging in response to widespread decentralization, globalization, and urbanization, with this level increasingly considered the ideal spatial scale for effectively harnessing governing capacity. Yet regional governing arrangements often lack the traditional statutory and administrative governing tools of the state. Instead, they tend to rely on voluntary co-ordination and co-operation. Emboldened with more traditional governing tools, provincial and local states can work against these networks to protect their own power. This case study of Sydney, Australia, examines the dimensions of hard and soft power in a regional governing network and the role of provincial and local actors in determining the prospects for regional governance. In the absence of state-like mechanisms of hard power, the soft power on which regional governing networks rely will likely remain inferior for the governing task.

scholarly journals Professionalization of a Nonstate Actor: A Case Study of the Provisional IRA

2017 ◽  
Vol 45 (2) ◽  
pp. 349-367 ◽  
Author(s):  
Patrick Finnegan
Keyword(s):  
The State ◽  
Nonstate Actors ◽  
Irish Republican Army ◽  
The Troubles ◽  
The Core ◽  
Nonstate Actor ◽  
The Creation

Can nonstate militants professionalize? That is the core question of this piece. Discussions of professionalism have spread to the state military from civilian professions such as education, medicine, and law. This piece examines whether nonstate actors exhibit the same fundamental processes found within these state-based organizations. These fundamentals are the creation of a recognized internal ethos, which acts as a collective standard for those involved. A commitment to expertise and the punishment of those who do not reach these collective expectations reinforce this ethos. To answer this question, this piece examines the development of the Provisional Irish Republican Army (PIRA) during the Troubles. It highlights consistencies and inconsistencies with traditional forces and argues that groups like the PIRA can professionalize and increase their effectiveness in doing so. This widens the field of professionalism studies and provides an additional lens through which to examine nonstate groups.

scholarly journals Institutional work in the birth of a carbon accounting profession

2020 ◽  
Vol 33 (6) ◽  
pp. 1447-1476
Author(s):  
Delphine Gibassier ◽  
Sami El Omari ◽  
Philippe Naccache
Keyword(s):  
Design Methodology ◽  
Environmental Accounting ◽  
Carbon Accounting ◽  
Creative Work ◽  
Structured Interviews ◽  
Institutional Work ◽  
Accounting Profession ◽  
Content Type ◽  
Professional Field ◽  
Participant Observer

PurposeWithin the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.Design/methodology/approachThis study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.FindingsOur research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.Originality/valueTo our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.

scholarly journals The implementation of Cost-Effective in Spanish local governments: Analysis of institutional work in a case study

2020 ◽  
Vol 23 (1) ◽  
pp. 75-90
Author(s):  
José María González-González ◽  
Manuel Jesús García-Fénix
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Public Management ◽  
Central Government ◽  
Theoretical Perspective ◽  
Cost Effective ◽  
Longitudinal Case Study ◽  
Institutional Work ◽  
Different Types

Este trabajo se propone analizar las formas de trabajo institucional desarrolladas por distintos actores para la emergencia e implantación del Coste Efectivo de los Servicios de las Entidades Locales (CESEL). Los resultados del estudio de caso longitudinal realizado ponen de manifiesto que los principales actores, Gobierno Central y Ayuntamiento, llevaron a cabo diferentes formas de trabajo institucional (político, cultural y técnico), surgiendo conflictos durante su desarrollo debido a las distintas lógicas institucionales en las que se apoyaron: eficiencia económica e interés social, respectivamente. Este trabajo contribuye a la perspectiva teórica adoptada evidenciando que las formas en las que se desarrolla el trabajo institucional por distintos actores determinan la configuración final de la nueva institución que quiere crearse. Así, aunque la regulación estableció como finalidad del CESEL profundizar en el cumplimiento de los principios de eficiencia y de transparencia de la gestión pública local, las formas en las que se ha desarrollado el trabajo institucional durante su implantación lo han configurado como un instrumento de transparencia, presentando además serias limitaciones para que ésta sea efectiva. This paper aims to analyze the forms of institutional work carried out by different actors with regard to the emergence and implementation of Cost-Effective of Local Government Services (CESEL, Coste Efectivo de los Servicios de las Entidades Locales). The results of the longitudinal case study evidence that the main actors, Central Government and Local Government, carried out different types of institutional work (political, cultural and technical), by arising conflicts during their development due to the different institutional logics in which they were supported: economic efficiency and social interest, respectively. This work contributes to the theoretical perspective adopted by evidencing that the ways in which institutional work is developed by different actors determine the final configuration of the new institution that is to be created. Thus, although the regulation established that the purpose of CESEL is to deepen on compliance with the principles of efficiency and transparency of local public management, the ways in which the institutional work has been developed during its implementation have configured it as an instrument for transparency and also it presents serious limitations so that transparency is effective.

Illegal geographies of the state: the legalisation of a “squatter” settlement in Bishkek, Kyrgyzstan

2015 ◽  
Vol 7 (1) ◽  
pp. 39-54 ◽  
Author(s):  
Craig Hatcher
Keyword(s):  
Built Environment ◽  
The State ◽  
Legal Analysis ◽  
Structured Interviews ◽  
Content Type ◽  
Case Study Analysis ◽  
Legal Geography ◽  
Squatter Settlement ◽  
Law Making

Purpose – This paper aims to problematise the relation between “legality” and the state, through a case study analysis of law at work within the built environment. In doing so, the paper argues that studies on law and geography should consider the broader processes of state “law making” to understand the production of illegal space. Design/methodology/approach – The liminal boundary of illegal/legal and its relation with the state is developed through a case study on the legalisation process of a “squatter” settlement located on the outskirts of Bishkek, the capital of Kyrgyzstan. The paper draws on primary qualitative research (semi-structured interviews) and legal analysis undertaken in Kyrgyzstan at various times over seven months between 2011 and 2013. Findings – Examining law as static and pre-existing is problematic in developing an understanding of the production of illegal and legal spaces within the built environment. An emphasis on law-making and the process of legalisation draws attention to the different groups, practices and policies involved and reframes the relation between the state and legality. Originality/value – Using a case study anchoring the analysis within law’s constitutive and contested presence within the built environment, the paper addresses a theoretical and empirical panacea in legal geography by unpacking the “legal” with reference to its plurality internally within the state. Moreover, studies on law and geography have tended to focus on European or North American contexts, whereas this paper draws on data from Central Asia.

scholarly journals Religious sites, their role in publishing Friday speeches and their use. "Location of the Kuwaiti Ministry of Endowments"

2020 ◽  
Vol 9 (3) ◽  
pp. 831
Author(s):  
Sultan Mufreh Nasser Hamad Al-Hajri ◽  
Ahmed Abdul Hussein Al-Awaisheh ◽  
Jehad Muhammad Mahmoud Alanati
Keyword(s):  
Young People ◽  
Islamic Law ◽  
Legal Aspect ◽  
The Elderly ◽  
The State ◽  
The Creation ◽  
The State Of Kuwait

This study dealt with the topic of religious sites and its role in spreading Friday sermons and the extent of benefit from the Kuwaiti Ministry of Endowments website as a model, and demonstrated the progress of Islamic law and its distinction in treating the nation’s issues, and its endeavor to bring people out of darkness to light and ignorance to science, and showed the breadth of the concept of Friday sermon in Islamic law, and its coverage of all groups of the elderly, youth and young people who seek the pride of Islam and the safety of society from wrong behavior and treating them with guidance and advice and clarifying what God has commanded and what is forbidden  The study mentioned the extraction and extraction of information from Friday sermons held by the Ministry of Awqaf and Islamic Affairs in the State of Kuwait through its religious location, from the doctrinal and legal aspect, and the legal side of jurisprudence provisions such as marriage, zakat and others, and the ethics side of the Prophet’s creation and the creation of apology and kindness to the weak and the like  Finally, this study concluded with its most important results

scholarly journals Researching intimacy through social media: A cross-platform approach

2016 ◽  
Vol 32 (60) ◽  
pp. 19
Author(s):  
Cristina Miguel
Keyword(s):  
Social Media ◽  
Research Design ◽  
Participant Observation ◽  
Structured Interviews ◽  
Research Project ◽  
Different Types ◽  
Social Media Platforms ◽  
Cross Platform ◽  
Media Interaction

This paper aims to contribute to the understanding of how to study the way people build intimacy and manage privacy through social media interaction. It explores the research design and methodology of a research project based on a multi-sited case study composed of three different social media platforms: Badoo, CouchSurfing, and Facebook. This cross-platform approach is useful to observe how intimacy is often negotiated across different platforms. The research project focuses on the cities of Leeds (UK) and Barcelona (Spain). In particular, this article discusses the methods used to recruit participants and collect data for that study - namely, participant observation, semi-structured interviews, and user profiles analysis. This cross-platform approach and multi-method research design is helpful to investigate the nature of intimacy practices facilitated by social media at several levels: online/offline, across different platforms, among different types of relationships, within both new and existing relationships, and in different locations

Sign in / Sign up

Export Citation Format

Share Document