The Image of the Accountant in a German Context

2004 ◽  
Vol 4 (1) ◽  
pp. 62-89 ◽  
Author(s):  
Andreas Hoffjan
Keyword(s):  
Content Analysis ◽  
Empirical Study ◽  
Cost Reduction ◽  
Maximum Degree ◽  
Work Ethic ◽  
Personal Characteristics ◽  
Management Accountant ◽  
The Subject ◽  
Professional Context

This study introduces content analysis as a method of examining the accountant's role. The empirical study is based on 73 advertisements, which are directed primarily at employees who are affected by the management accountant's work. The findings of the study indicate that the subject of accountancy is used particularly in connection with promises of “cost reduction.” Consequently, the majority of advertisements use the accountant stereotype of “savings personified.” In a professional context, the work ethic of the management accountant is given particular emphasis in the advertisements. He/she identifies him/herself with his/her task to the maximum degree, is regarded as loyal to his/her company and, for the most part, is well organized in his/her work. However, the characterization of the management accountant as a well disciplined company-person conflicts with the negative portrayal of his/her professional qualities. In advertisements, the management accountant is portrayed as a rather inflexible, passive, and uncreative specialist who, as a result of these qualities, often demotivates others. The personal characteristics of the management accountant are shown in a negative light. This gives him/her the unappealing image of a humorless, envious, dissociated, and ascetic corporate-person.

Researching Epistemic Practices Development With Multimodal Narratives

2019 ◽  
pp. 269-286
Author(s):  
Elisa Saraiva
Keyword(s):  
Content Analysis ◽  
Empirical Study ◽  
Teaching And Learning ◽  
Physical Sciences ◽  
Epistemic Practices ◽  
Learning Practices ◽  
Practice Development ◽  
Nature Of Teaching ◽  
Development Of Students

This chapter describes an empirical study using multimodal narratives for research into students' development of epistemic practices in the classroom. Multimodal narratives can give access to classroom events, preserving their complex and holistic nature. Through content analysis, they allow a good comprehension of the multimodal nature of teaching and learning practices. The results of this work highlight the importance of multimodal narratives as a research instrument. Their importance is based on the richness of elements they contain that allow the identification, categorization, and characterization of teacher mediation actions that promote, scaffold, and enlarge students' epistemic practice development. This chapter seeks to describe both their multiple potentialities as an instrument and their limitations when researching the development of students' epistemic practices in the physical sciences classroom.

Entrepreneurial Attitudes Among Romanian Doctoral Students: An Empirical Study

2014 ◽  
Vol 1 (1) ◽  
pp. 11-16
Author(s):  
Alina Badulescu ◽  
Daniel Badulescu
Keyword(s):  
Empirical Study ◽  
Doctoral Students ◽  
Public Policies ◽  
Personal Characteristics ◽  
Policy Recommendations ◽  
Family Status ◽  
Entrepreneurial Attitudes ◽  
The Subject ◽  
Students Attitudes ◽  
The Way

AbstractThe subject of entrepreneurial attitudes, orientation and potential of young students is one of great interest in approaching the way public policies can be designed in order to support and foster entrepreneurship among students. In addressing this need - with focus on doctoral students, and in the framework of other similar approaches in literature, we have conducted a survey in January 2012 and developed a sample-based study. The papers aims to present and defend the results of this study, by emphasizing Romanian doctoral students’ attitudes and facts concerning issues such as: entrepreneurial background, interest in entering entrepreneurship, on-going steps if any, factors and motivations driving the choice of an entrepreneurial career. There are also investigated some personal characteristics (age, gender, family status) in relation with entrepreneurial approaches and there are also presented concluding remarks and policy recommendations.

scholarly journals A POLI (MONO)FONIA DO TELETRABALHO

Revista Foco ◽  
2017 ◽  
Vol 10 (3) ◽  
pp. 146
Author(s):  
Jane Kelly Dantas Barbosa ◽  
Carolina Machado Saraiva de Albuquerque Maranhão ◽  
Ana Flávia Rezende
Keyword(s):  
Content Analysis ◽  
Cost Reduction ◽  
Legal Regulation ◽  
Academic World ◽  
Data Treatment ◽  
Management Literature ◽  
The Subject ◽  
The Senses

O teletrabalho vem ganhando destaque e um número considerável de adeptos frente aos imperativos de maior flexibilidade e redução de custos do mercado globalizado e inconstante em que as organizações e profissionais estão inseridos. Diante disso, torna-se um tema que merece atenção no mundo corporativo e acadêmico por se tratar de um campo multifacetado e ainda pouco explorado. O objetivo deste artigo consiste em analisar os sentidos de teletrabalho encontrados nas revistas Você S.A. e Exame, exemplares da literatura popular de gestão ou literatura pop management; identificando as palavras e expressões encontradas com maior frequência nas publicações acerca da temática e analisando-as enquanto categorias de sentido. A natureza deste estudo é qualitativa e exploratória, utilizando análise de conteúdo para tratamento dos dados. Foram analisadas as publicações sobre teletrabalho nas revistas citadas no período de 2010 a 2016, demonstrando as visões comumente relacionadas à temática e contribuindo para o melhor entendimento acerca do fenômeno teletrabalho. A partir dos resultados obtidos é possível inferir que o teletrabalho carece de atenção em relação à sua delimitação, conceituação e regulação jurídica, a fim de atribuir mais segurança aos envolvidos e mais credibilidade às estatísticas e estudos realizados. Apesar de ser um tema que conceitual e legalmente ainda está sendo construído, existe um conjunto de publicações de pop management que contribui para a construção de um conceito mais homogêneo sobre o teletrabalho, caracterizando uma “monofonia” e revelando a necessidade da realização de estudos que contemplem suas especificidades e as brechas existentes. Teleworking has been gaining prominence and a considerable number of adepts facing the imperatives of greater flexibility and cost reduction in the globalized Market and inconsistent in which organizations and professionals are embedded. Given this, it becomes a topic that deserves attention in the corporate and academic world because it is a multifaceted field and still little explored. The objective of this article is to analyze the senses of telework found in the magazines Você S.A. and Exame, exemplars of the popular management literature or literature pop management; identifying the words and expressions found most frequently in the publications about the theme and analyzing them as categories of meaning. The nature of this study is qualitative and exploratory, using content analysis for data treatment. The publications on teleworking were analyzed in the journals cited in the period from 2010 to 2016, demonstrating the visions commonly related to the subject and contributing to the better understanding about the telework phenomenon. From the results obtained it is possible to infer that teleworking needs attention in relation to its delimitation, conceptualization and legal regulation, in order to give more security to those involved and more credibility to the statistics and studies carried out. Although it is a subject that is conceptually and legally still being built, there is a set of pop-management publications that contribute to the construction of a more homogeneous concept of teleworking, characterizing a "monophony" and revealing the need to carry out studies that their specificities and existing gaps.

scholarly journals Psycholinguistic Determinants of Meaning Formation in Students with Different Levels of Self-Disclosure

2021 ◽  
Vol 273 ◽  
pp. 11001
Author(s):  
Svetlana Bezoluk ◽  
Elena Azarko ◽  
Olga Derezko ◽  
Igor Kupriyanov
Keyword(s):  
Content Analysis ◽  
Statistical Analysis ◽  
Empirical Study ◽  
Full Time ◽  
Self Disclosure ◽  
The Subject ◽  
Student’S T ◽  
Internal Level ◽  
Different Levels ◽  
Student’S T Test

The authors consider a meaning essay as a semantic technique, not only as convenient for any learning format (distance, full-time, mixed), but also as effective, capable of initiating the formation of students' meaning and launching a mechanism for comprehending the subject content at a deep, internal level. The formulation of an essay during the lesson at any of its stages, as well as as homework, is, according to the authors, a kind of «meaning task.» Delivered by the teacher or formulated by the students themselves at any level of learning, it is capable of activating the semantic sphere, launching the mechanism of «interest», comprehension. The authors conducted an empirical study using interdisciplinary methods of pedagogy and psychology: S. Jurard's self-disclosure questionnaire (modified version), psycholinguistic analysis of essays, content analysis of essay texts, statistical analysis - Student's t-test. technologies for the development of the semantic sphere of adolescents. The sample consisted of adolescents 12-15 years old (girls and boys) of secondary schools in Rostov-on-Don and the Moscow region. The novelty of this research lies in the use of the method of psycholinguistic analysis of meaning essays to assess the semantic sphere of adolescents.

scholarly journals MUKJIZAT NARATOLOGIS: STUDI ANDRAGOGI ATAS KISAH MUSA-KHIDR DALAM SURAH AL-KAHFI 60-82

2019 ◽  
Vol 18 (1) ◽  
pp. 88
Author(s):  
Nurul Azizeh
Keyword(s):  
Content Analysis ◽  
Adult Education ◽  
Adult Learning ◽  
Islamic Education ◽  
Moral Value ◽  
Object A ◽  
Narrative Approaches ◽  
The World ◽  
The Subject

This study wants to explore the story of Prophet Moses and Khidr as figures of adult education in the perspective of Islamic education. The main issue of this study is how the concept of adult education in the perspective of Islamic education is able to increase the spectrum space of andragogical education. By using content analysis and narrative approaches that are primarily sourced QS. al-Kahfi: 60-82, this study seeks to show the values of Islamic education that are based on the theory of andragogical education. The characterization of Moses and Khidr as a figure of andragogical education is: Moses is present as the subject of andragogical education which has a sense of curiosity and Khidr as an object, a figure who has ladunni knowledge and high spiritual abilities. Through the method of lecture, discussion and demonstration, Musa-Khidr's narrative dialogue shows adult learning that contains the values of Islamic education, namely the moral value between teacher and student and morality in learning. The implication of this paper is an effort to contribute to scientific repertoire in the world of education as one of the dimensions of the naratological miracles of the Qoran.

Sustainability Disclosure and the Financialization of Social Sustainability

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Daniela Woschnack ◽  
Stefanie Hiss ◽  
Sebastian Nagel ◽  
Bernd Teufel
Keyword(s):  
Content Analysis ◽  
Empirical Study ◽  
Financial Performance ◽  
Financial Market ◽  
Empirical Data ◽  
Qualitative Content Analysis ◽  
Social Sustainability ◽  
Rating Agencies ◽  
Sustainability Disclosure ◽  
Definition Of

Abstract This empirical study explores the financialization of social sustainability driven by sustainability accounting and reporting initiatives (SARIs). Since no globally accepted definition of what social sustainability encompasses exists, the paper asks how social sustainability is translated into the financial market language by SARIs as they provide standards for disclosing corporate non-financial performance and promote their concepts of social sustainability. The paper uses a two-step qualitative content analysis. First, it operationalizes social sustainability based on the empirical data of six sustainability rating agencies. Second, this operationalization is compared with the concepts created by three SARIs. The paper shows significant differences between the concepts of the SARIs and the rating agencies. While the rating agencies altogether interpret social sustainability with 83 distinct aspects, the SARIs, although differently created, use significant reduced concepts where 20% of these aspects are absent. The result of this financialization process could be a simplified and financially determined concept of social sustainability within die socially discourse. The research is limited to social sustainability and its financialization by SARIs. Individual indicators and their way or intensity to capture aspects of social sustainability were not part of the research interest. Further research should investigate the economic and the ecological pillars of sustainability as well as the usage of such financialized concepts within the society and especially by corporations. The paper unfolds the arbitrariness of operationalizing a qualitative phenomenon like social sustainability through the financial system. It discloses the need for looking at the mechanisms behind such processes and at the interests of the actors behind the frameworks. The paper reveals the financialization process driven by SARIs and demonstrates its simplifying effects on the concept of social sustainability. Furthermore, the paper shows that SARIs as metrics for non-financial aspects are troubled with a lack of transparency and a lack of convergence.

The role of agency in project initiation decisions

2014 ◽  
Vol 7 (3) ◽  
pp. 518-535 ◽  
Author(s):  
Mark Mullaly
Keyword(s):  
Decision Making ◽  
Decision Rules ◽  
Personal Characteristics ◽  
Decision Makers ◽  
Organizational Dynamics ◽  
Substantive Theory ◽  
Content Type ◽  
The Subject ◽  
Board Level

Purpose – The purpose of this paper is to explore the role of decision rules and agency in supporting project initiation decisions, and the influences of agency on decision-making effectiveness. Design/methodology/approach – The study this paper is based upon used grounded theory methodology, and sought to understand the influences of individual decision makers on project initiation decisions within organizations. Data collection involved 28 participants who were involved in project initiation decisions within their organizations, who discussed the process of project initiation in their organization and their role within that process. Findings – The study demonstrates that the overall effectiveness of project initiation decisions is a product of agency, process effectiveness or rule effectiveness. The employment of agency can have a direct influence on decision-making effectiveness, it can compensate for organizational inadequacies of a process or political nature, and it can be constrained in the evidence of formal and effective organizational practices. Research limitations/implications – While agency was recognized by all participants, there are clearly circumstances where actors perceive the ability to exercise agency to be externally constrained. The study is exploratory, contributing to the development of substantive theory. Theory testing as well as a more in-depth investigation of the underlying drivers of agency would be valuable. Practical implications – The study provides executives and individuals supporting the initiation of projects with insights on how to effectively influence the effectiveness of project initiation decisions, and the degree to which personal characteristics influence organizational dynamics. Originality/value – Most discussions of agency has been framed the subject as an executive- or board-level phenomenon. The current study demonstrates that agency is in fact being perceived and operationalized at all levels. Those demonstrating agency in the majority of instances in this study do so in exercising stewardship behaviours. This has important implications for how agency is perceived by executives, and by how agency is exercised by actors at all levels of the organization.

scholarly journals Axiomatization and Measurement of Quasi-Hyperbolic Discounting *

2014 ◽  
Vol 129 (3) ◽  
pp. 1449-1499 ◽  
Author(s):  
José Luis Montiel Olea ◽  
Tomasz Strzalecki
Keyword(s):  
Hyperbolic Discounting ◽  
Partial Identification ◽  
Axiomatic Characterization ◽  
Discount Factors ◽  
Elasticity Of Intertemporal Substitution ◽  
Trade Offs ◽  
Subject Pool ◽  
Identification Approach ◽  
The Subject

Abstract This article provides an axiomatic characterization of quasi-hyperbolic discounting and a more general class of semi-hyperbolic preferences. We impose consistency restrictions directly on the intertemporal trade-offs by relying on what we call “annuity compensations.” Our axiomatization leads naturally to an experimental design that disentangles discounting from the elasticity of intertemporal substitution. In a pilot experiment we use the partial identification approach to estimate bounds for the distributions of discount factors in the subject pool. Consistent with previous studies, we find evidence for both present and future bias.

The Depiction and Characterization of Women in Sport Film

2001 ◽  
Vol 10 (1) ◽  
pp. 103-124 ◽  
Author(s):  
Demetrius W. Pearson
Keyword(s):  
Content Analysis ◽  
Title Ix ◽  
Cultural Significance ◽  
Research Methodologies ◽  
Feature Films ◽  
Women In Sport ◽  
Before And After ◽  
Notable Increase ◽  
Similarities And Differences

Female involvement and accomplishments within sport have reached unprecedented levels. This has been due, in part, to the passing and enforcement of Title IX. Yet, few films have embraced female achievement in sport as indicated through their depiction as heroines (ìsheroesî). The author analyzed the salient similarities and differences between the depiction of women in sport theme feature films (sport films) before and after Title IX. Emphasis was placed on the aggregate number of sport films, type and content, and perceived social and cultural significance of female depictions. Content analysis and archival research methodologies were employed. These included the systematic examination and coding of all identified American sport films highlighting heroines from 1930-1999 (N = 41), as well as the analysis of critical reviews of the sport films which were unavailable for viewing. Based upon results there has been a notable increase in the depiction of women as heroines in sport films after Title IX. However, like their predecessors, women’s athletic prowess was trivialized in many of the films by their comedic themes and attentions to heterosexual attractiveness. These findings, as well as others, raise intriguing questions regarding the messages communicated through sport films.

Characterization of stable processes by identically distributed stochastic integrals

1980 ◽  
Vol 12 (3) ◽  
pp. 689-709 ◽  
Author(s):  
M. Riedel
Keyword(s):  
Stochastic Process ◽  
Stable Process ◽  
Convergence In Probability ◽  
Stochastic Integrals ◽  
Stable Processes ◽  
Process With Independent Increments ◽  
Independent Increments ◽  
The Subject

Let X(t) be a homogeneous and continuous stochastic process with independent increments. The subject of this paper is to characterize the stable process by two identically distributed stochastic integrals formed by means of X(t) (in the sense of convergence in probability). The proof of the main results is based on a modern extension of the Phragmén-Lindelöf theory.

Sign in / Sign up

Export Citation Format

Share Document