scholarly journals PLACING ACCOUNTING AMONG SCIENCES

2013 ◽  
Author(s):  
Mihai Deju ◽  
Petrică Stoica
Keyword(s):  
Social Sciences ◽  
Decision Making ◽  
Scientific Discipline ◽  
Scientific Field ◽  
Political Environment ◽  
Human Being ◽  
Social Phenomena ◽  
Social Facts ◽  
The Social ◽  
The Times

Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc.) which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

scholarly journals A place for intelligence studies as a scientific discipline

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Klaus Solberg Søilen
Keyword(s):  
Social Sciences ◽  
Empirical Investigation ◽  
Scientific Discipline ◽  
Scientific Field ◽  
Competitive Intelligence ◽  
Scientific Journals ◽  
Field Of Study ◽  
Area Of Interest ◽  
The Social ◽  
Intelligence Studies

Is the field of Competitive Intelligence (CI) or Intelligence Studies (IS) a proper scientific field of study? The empirical investigation found that academic and professional within CI and IS could not agree upon what dimensions, topics or content are handled by their own area of interest that is not covered by other areas of study. In fact, most topics listed as special for CI and IS are covered by other established scientific journals. Most topics are covered by other disciplines. The data also showed that the same group could not list any analysis that is not used by other areas of study. It shows that a majority of the analyses the respondents think are unique to their study come from the area of strategy and military intelligence. However, this does not mean that CI and IS does not have its own place or niche as a study and discipline. It is suggested here, but further investigation is encouraged, that CI and IS brings a number of unique dimension to the social sciences.

scholarly journals Sociologiens janushoved(er)

2007 ◽  
Vol 10 (4) ◽  
pp. 7-17
Author(s):  
Erik Allardt
Keyword(s):  
Social Sciences ◽  
Social Action ◽  
Social Life ◽  
Scientific Discipline ◽  
Social Facts ◽  
Cultural Approach ◽  
The Social ◽  
Modern Thought ◽  
Open Nature ◽  
The Welfare State

The Janus Face(s) of Sociology There exists in sociology a continuous tension between a positivitic and herme¬neutic approach. Sociologists perform many activities in a similar manner as natural scientists do. They try to gather data about observable events in a syste¬matic and painstaking manner, and they try to discover regularities and invariant forms in social action and society. On the other hand sociologists are future¬-oriented and many of their theories and concepts are built on images of a world, that has never yet existed. Concepts such as democracy, the welfare state and eco¬nomic equilibrium are ideal images, ne¬ver fully attained. It is important in socio¬logy to work and generalise on observa¬ble data, but it is also important to reali¬se that there are no simple social facts. In societies and social life unpredictable events and situations will always occur. People have begun to see the world and also act in an entirely new way. This due to the open nature of social reality. It does not make social sciences obsolete, but it contains a warning against confident predictions of social tendencies. The polarity and tension between an atomistic, individualist pole and a com¬munitarian, cultural pole is one of the deepest and most pervasive themes in modern thought. In the social sciences this polarity is represented in a dividing line between a structural and a cultural approach. There are good grounds for maintaining that most social phenome¬na can not be explained and understood properly unless both these two approa¬ches are used. The dichotomy between a structural and a cultural approach or a distinction between Gesellschaft and Ge¬meinschaft has been part of sociology for most of its life as a scientific discipline. The present global and social develop¬ments - globalization - have intensified this conflict between instrumental ra¬tionality and the need for communal and cultural identity. Consequently, it has al¬so led to growing efforts in combining the two approaches mentioned above either within sociology in the attempts of combining positivistic and hermeneu¬tic research traditions in addressing the social problems or in the efforts of socio¬logists forming creative and efficient net¬works between sociology and scholars from other disciplines. Both efforts are presently the fertile path in the social sciences but it makes it necessary to be very open to what is happening within other social and human sciences.

“We Speak the Truth!”

2019 ◽  
Vol 12 (2) ◽  
pp. 53-80
Author(s):  
Sari Hanafi
Keyword(s):  
Social Sciences ◽  
Content Analysis ◽  
Social Science ◽  
The Political ◽  
Structured Interviews ◽  
Social Phenomena ◽  
The Social ◽  
Academic Qualifications

This study investigates the preachers and their Friday sermons in Lebanon, raising the following questions: What are the profiles of preachers in Lebanon and their academic qualifications? What are the topics evoked in their sermons? In instances where they diagnosis and analyze the political and the social, what kind of arguments are used to persuade their audiences? What kind of contact do they have with the social sciences? It draws on forty-two semi-structured interviews with preachers and content analysis of 210 preachers’ Friday sermons, all conducted between 2012 and 2015 among Sunni and Shia mosques. Drawing from Max Weber’s typology, the analysis of Friday sermons shows that most of the preachers represent both the saint and the traditional, but rarely the scholar. While they are dealing extensively with political and social phenomena, rarely do they have knowledge of social science

scholarly journals Post-Islamism and Intellectual Production: A Bibliometric Analysis of the Evolution of Contemporary Islamic Thought

Religions ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 49
Author(s):  
Mohamed Amine Brahimi ◽  
Houssem Ben Lazreg
Keyword(s):  
Social Sciences ◽  
Social Dynamics ◽  
Scientific Field ◽  
Social Sciences And Humanities ◽  
Islamic Reform ◽  
The Social ◽  
Islamic Thought ◽  
Thinking Differently ◽  
Intellectual Production ◽  
Representative Samples

The advent of the 1990s marked, among other things, the restructuring of the Muslim world in its relation to Islam. This new context has proved to be extremely favorable to the emergence of scholars who define themselves as reformists or modernists. They have dedicated themselves to reform in Islam based on the values of peace, human rights, and secular governance. One can find an example of this approach in the works of renowned intellectuals such as Farid Esack, Mohamed Talbi, or Mohamed Arkoun, to name a few. However, the question of Islamic reform has been debated during the 19th and 20th centuries. This article aims to comprehend the historical evolution of contemporary reformist thinkers in the scientific field. The literature surrounding these intellectuals is based primarily on content analysis. These approaches share a type of reading that focuses on the interaction and codetermination of religious interpretations rather than on the relationships and social dynamics that constitute them. Despite these contributions, it seems vital to question this contemporary thinking differently: what influence does the context of post-Islamism have on the emergence of this intellectual trend? What connections does it have with the social sciences and humanities? How did it evolve historically? In this context, the researchers will analyze co-citations in representative samples to illustrate the theoretical framework in which these intellectuals are located, and its evolution. Using selected cases, this process will help us to both underline the empowerment of contemporary Islamic thought and the formation of a real corpus of works seeking to reform Islam.

EMPLOYMENT IN SCIENCE: GENDER CONTEXT

2021 ◽  
pp. 218-230
Author(s):  
Irina O. Shevchenko ◽  
Keyword(s):  
Decision Making ◽  
Labor Market ◽  
Well Being ◽  
Scientific Field ◽  
Formal Description ◽  
Average Salary ◽  
Men And Women ◽  
The Social ◽  
Gender Asymmetry ◽  
Women Researchers

The article considers the position of men and women researchers in the labor market in the precarization context. It is revealed that from the viewpoint of formal signs of the work precarity, researchers are in a safe situation. Most of them work under an indefinite contract, having a set of social guarantees secured by the Labor Code, and rarely change jobs. But the social well-being of scientists indicates that the formal description of the situation is at odds with reality. Gender context of science is the following: there are fewer women than men among researchers; there are more men among those holding the academic degrees of doctors, so men occupy positions more preferable in terms of status than women; the average salary of male scientists is higher than the female; men have more opportunities to influence decision-making in their organization. Gender asymmetry in the scientific field persists in Russia.

scholarly journals Fear and retrotopia – Critical reflections on the rise of defensive emotions in liquid modernity

2021 ◽  
Vol 12 ◽  
pp. 94-124
Author(s):  
Michael Hviid Jacobsen
Keyword(s):  
Social Sciences ◽  
Social Theory ◽  
Critical Social Theory ◽  
Liberal Democracies ◽  
Sociology Of Emotions ◽  
Liquid Modernity ◽  
Collective Emotions ◽  
The Social ◽  
The Times ◽  
Contemporary Study

This article critically addresses the contemporary study of what is called 'defensive emotions' such as fear and nostalgia among a number of social theorists. While it may be true that the collective emotions of fear and nostalgia (here framed by the phrase of 'retrotopia') may indeed be on the rise in Western liberal democracies, it is also important to be wary of taking the literature on the matter as a sign that fear and nostalgia actually permeate all levels of culture and everyday life. The article starts out with some reflections on the sociology of emotions and shows how the early interest in emotions (theoretical and empirical) among a small group of sociologists is today supplemented with the rise of a critical social theory using collective emotions as a lens for conducting a critical analysis of the times. Then the article in turn deals with the contemporary interest within varuious quarters of the social sciences with describing, analysing and diagnosing the rise of what is here called 'defensive emotions' – emotions that express and symbolize a society under attack and emotions that are mostly interpreted as negative signs of the times. This is followed by some reflections on the collective emotions of fear and nostalgia/retrotopia respectively. The article is concluded with a discussion of how we may understand and assess this relatively new interest in defensive emotions.

scholarly journals Social Sciences, Complexity and Sociology of the Present in Edgar Morin

2019 ◽  
pp. 41-52
Author(s):  
Alex Galeno ◽  
Fagner Torres de França
Keyword(s):  
Social Sciences ◽  
Empirical Research ◽  
Social Phenomena ◽  
Open Method ◽  
Complex Thinking ◽  
The Social ◽  
The Matrix ◽  
Narrative Ability ◽  
Epistemological Basis

The article intends to revisit the contribution of the french thinker Edgar Morin (1921-) to the construction of a plural and open method of research in Social Sciences. We will have as theoretical-epistemological basis the sociology of the present, an approach of social phenomena developed by the author during three decades, from the 1940s to the 1970s, constituting the matrix of complex thinking. The present work defends the idea that the central categories of the present sociology, such as phenomenon, crisis and event, as well as the so-called living method of empirical research are still fundamental today in the sense of proposing an opening of the social sciences to phenomena increasingly more complex and multidimensional. This presupposes the researcher's subjective and objective engagement, narrative ability, and sensitivity to grasp revealing detail.

scholarly journals The Times of the Faculty: Variations in the Length of the Workweek of Faculty at Flemish Universities

2018 ◽  
Vol 9 (1) ◽  
pp. 9 ◽  
Author(s):  
Ronan Van Rossem
Keyword(s):  
Social Sciences ◽  
Institutional Environment ◽  
Working Hours ◽  
Work Load ◽  
Faculty Members ◽  
Trade Off ◽  
The Past ◽  
The Social ◽  
Senior Researcher ◽  
The Times

Over the past decade discontent in Flemish universities with the increased work load of faculty members has risen. This study is the first to examine how many hours a week senior researcher (postdocs and faculty) in Flemish universities actually work. The data used stems from the 2010 Survey of Senior Researcher conducted among senior researchers at the five Flemish universities. 1195 respondents provided information on their working hours. Senior researchers worked on the average 50.4 hours a week, with 12% reporting to work more than 60 hours a week. The number of hours worked varied significantly with rank, where respondents in more senior ranks reported to work more hours. Once one controls for rank any gender differences in number of hours work disappear. We did observe a significant trade-off between the time spent on various activities. Postdocs spent more time on research than the other ranks, and senior professors spent more time on service and administration. Respondents from the humanities, and to a lesser degree from the social sciences, spent more time on education than respondents from other disciplines. This study confirms that senior researchers at Flemish universities work long hours, and that the number of hours spent on various activities is largely a reaction to demands from their institutional environment.

El Protagonismo Dialéctico-Social del Ser Humano en el Desarrollo Intelectual de Rodolfo Mondolfo

2021 ◽  
Vol 13 (13) ◽  
pp. 125-144
Author(s):  
Jesús Víctor Alfredo Contreras Ugarte
Keyword(s):  
Decision Making ◽  
Social Role ◽  
Academic Work ◽  
Point Of View ◽  
Human Being ◽  
Human Beings ◽  
The Social ◽  
The Future ◽  
The One ◽  
Descriptive Method

Summary: Reflecting on the role humans take into nowadays society, should be of interest in all our social reflections, even for those that refer to the field of law. Any human indifferent and unconscious of the social role that he ought to play within society, as a member of it, is an irresponsible human detached from everything that surrounds him, regarding matters and other humans. Trying to isolate in an irresponsible, passive and comfortable attitude, means, after all, denying oneself, denying our nature, as the social being every human is. This is the reflection that this academic work entitles, the one made from the point of view of the Italian philosopher Rodolfo Mondolfo. From a descriptive development, starting from this renowned author, I will develop ideas that will warn the importance that human protagonism have, in this human product so call society. From a descriptive development, from this well-known author, I will be prescribing ideas that will warn the importance of the protagonism that all human beings have, in that human product that we call society. I have used the descriptive method to approach the positions of the Italian humanist philosopher and, for my assessments, I have used the prescriptive method from an eminently critical and deductive procedural position. My goal is to demonstrate, from the humanist postulates of Rodolfo Mondolfo, the hypothesis about the leading, decision-making and determining role that the human being has within society. I understand, to have reached the demonstration of the aforementioned hypothesis, because, after the analyzed, there is no doubt, that the human being is not one more existence in the development of societies; its role is decisive in determining the human present and the future that will house the next societies and generations of our historical future.

Durkheim, Émile (1858–1917)

2018 ◽  
Author(s):  
Marco Orru
Keyword(s):  
Human Action ◽  
Division Of Labour ◽  
Scientific Discipline ◽  
Social Solidarity ◽  
Emile Durkheim ◽  
Empirical Observation ◽  
Social Facts ◽  
Starting Point ◽  
The Social ◽  
The One

Émile Durkheim is generally recognized to be one of the founders of sociology as a distinct scientific discipline. Trained as a philosopher, Durkheim identified the central theme of sociology as the emergence and persistence of morality and social solidarity (along with their pathologies) in modern and traditional human societies. His distinctive approach to sociology was to adopt the positivistic method in identifying and explaining social facts – the facts of the moral life. Sociology was to be, in Durkheim’s own words, a science of ethics. Durkheim’s sociology combined a positivistic methodology of research with an idealistic theory of social solidarity. On the one hand, Durkheim forcefully claimed that the empirical observation and analysis of regularities in the social world must be the starting point of the sociological enterprise; on the other hand, he was equally emphatic in claiming that sociological investigation must deal with the ultimate ends of human action – the moral values and goals that guide human conduct and create the essential conditions for social solidarity. Accordingly, in his scholarly writings on the division of labour, on suicide, on education, and on religion, Durkheim sought to identify through empirical evidence the major sources of social solidarity and of the social pathologies that undermine it.

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