The political economy of external auditing in Malaysia 1957 - 1997

1999 ◽  
Author(s):  
Azham Md. Ali

This work investigates the role and contribution of external auditing as practiced in Malaysian society in the first 40 years since independence in 1957.It applies the political economic approach, which emphasises the social relations aspects of professional activity rather than economic forces alone.The political economic approach is applied by utilising an enlarged exogenous framework of processual change analysis.This particular interpretive framework views external auditing in Malaysia over the forty year period (1957-1997) as an open, dynamic social system comprising two pattern transformations.The study focuses specifically on the historical development of, and environment influences on the countrys audit practice and provides insights into the operational form of contemporary audit practice and the historical, social, economic and political determinants of that form.The writer extrapolates that in all probability, the future of auditing in Malaysia will continue to be constrained by unresolved problems; audit in Malaysia seems to be case of the triumph of hope over experience.

2014 ◽  
Vol 4 (4) ◽  
pp. 29
Author(s):  
Azham Md. Ali

This work investigates the role and contribution of external auditing as practised in Malaysian society during the forty year period from independence in 1957 to just before the onset of Asian Financial Crisis in 1997.  It applies the political economic theory introduced by Tinker (1980) and refined by Cooper & Sherer (1984), which emphasises the social relations aspects of professional activity rather than economic forces alone. In a case study format where qualitative data were gathered mainly from primary and secondary source materials, the study has found that the function of auditing in Malaysian society in most cases is devoid of any essence of mission; instead it is created, shaped and changed by the pressures which give rise to its development over time. The largely insignificant role that it serves is intertwined with the contexts in which it operates. 


Harmoni ◽  
2018 ◽  
Vol 16 (2) ◽  
pp. 218-240
Author(s):  
M. Alie Humaedi

The relationship between Islam and Christianity in various regions is often confronted with situations caused by external factors. They no longer debate the theological aspect, but are based on the political economy and social culture aspects. In the Dieng village, the economic resources are mostly dominated by Christians as early Christianized product as the process of Kiai Sadrach's chronicle. Economic mastery was not originally as the main trigger of the conflict. However, as the political map post 1965, in which many Muslims affiliated to the Indonesian Communist Party convert to Christianity, the relationship between Islam and Christianity is heating up. The question of the dominance of political economic resources of Christians is questionable. This research to explore the socio cultural and religious impact of the conversion of PKI to Christian in rural Dieng and Slamet Pekalongan and Banjarnegara. This qualitative research data was extracted by in-depth interviews, observations and supported by data from Dutch archives, National Archives and Christian Synod of Salatiga. Research has found the conversion of the PKI to Christianity has sparked hostility and deepened the social relations of Muslims and Christians in Kasimpar, Petungkriono and Karangkobar. The culprit widened by involving the network of Wonopringgo Islamic Boarding. It is often seen that existing conflicts are no longer latent, but lead to a form of manifest conflict that decomposes in the practice of social life.


Author(s):  
Marco Briziarelli

Through the lens of a political economic approach, I consider the question whether or not social media can promote social change. I claim that whereas media have consistently channeled technological utopia/dystopia, thus be constantly linked to aspirations and fear of social change, the answer to that question does not depend on their specific nature but on historically specific social relations in which media operate. In the case here considered, it requires examining the social relations re-producing and produced by informational capitalism. More specifically, I examine how the productive relations that support user generated content practices of Facebook users affect social media in their capability to reproduce and transform existing social contexts. Drawing on Fuchs and Sevignani's (2013) distinction between “work” and “labor” I claim that social media reflect the ambivalent nature of current capitalist mode of production: a contest in which exploitative/emancipatory as well as reproductive/transformative aspects are articulated by liberal ideology.


2019 ◽  
pp. 817-836
Author(s):  
Marco Briziarelli

Through the lens of a political economic approach, I consider the question whether or not social media can promote social change. I claim that whereas media have consistently channeled technological utopia/dystopia, thus be constantly linked to aspirations and fear of social change, the answer to that question does not depend on their specific nature but on historically specific social relations in which media operate. In the case here considered, it requires examining the social relations re-producing and produced by informational capitalism. More specifically, I examine how the productive relations that support user generated content practices of Facebook users affect social media in their capability to reproduce and transform existing social contexts. Drawing on Fuchs and Sevignani's (2013) distinction between “work” and “labor” I claim that social media reflect the ambivalent nature of current capitalist mode of production: a contest in which exploitative/emancipatory as well as reproductive/transformative aspects are articulated by liberal ideology.


Inner Asia ◽  
2015 ◽  
Vol 17 (1) ◽  
pp. 52-76 ◽  
Author(s):  
Joe Ellis

This paper attempts to rethink the relationship between the practice of shamanism and the political-economic ‘context’ it is held to emerge from in contemporary Mongolia. In the face of an extraordinary ‘revival’ in shamanism, anthropologists have sought explanations for the phenomenon that centre around a concern with how to locate it in relation to the social, economic and political structures alongside which it manifests. Authors tend to produce accounts that either reduce shamanism to an expression of more fundamental material realities, or explore the cosmo-ontological parameters of the practice itself, in turn masking its articulation with other processes in the social field. This point will be illustrated with reference to a novel ethnography of the making of the shamanic gown in Ulaanbaatar. Yet more than this, it will be suggested that a more sustained reflection upon the nature of the shamanic gown, and consideration of new information regarding the processes that contribute to its creation, might provide the means to theorise in a rather different fashion. The shamanic gown and the people and things mobilised in its emergence do not simply collect social and theoretical contexts, but rather flow outward. As such, while being both intimately reactiveandirreducible to the adjacent realities, Mongolian shamanism also engages in themakingof these very structures. Shamanism and the making of shamanic gowns do not simply emerge from, or deny, contexts; they assemble them.


Author(s):  
Yusra Ribhi Shawar ◽  
Jennifer Prah Ruger

Careful investigations of the political determinants of health that include the role of power in health inequalities—systematic differences in health achievements among different population groups—are increasing but remain inadequate. Historically, much of the research examining health inequalities has been influenced by biomedical perspectives and focused, as such, on ‘downstream’ factors. More recently, there has been greater recognition of more ‘distal’ and ‘upstream’ drivers of health inequalities, including the impacts of power as expressed by actors, as well as embedded in societal structures, institutions, and processes. The goal of this chapter is to examine how power has been conceptualised and analysed to date in relation to health inequalities. After reviewing the state of health inequality scholarship and the emerging interest in studying power in global health, the chapter presents varied conceptualisations of power and how they are used in the literature to understand health inequalities. The chapter highlights the particular disciplinary influences in studying power across the social sciences, including anthropology, political science, and sociology, as well as cross-cutting perspectives such as critical theory and health capability. It concludes by highlighting strengths and limitations of the existing research in this area and discussing power conceptualisations and frameworks that so far have been underused in health inequalities research. This includes potential areas for future inquiry and approaches that may expand the study of as well as action on addressing health inequality.


Author(s):  
Xiaorong Gu

This essay explores the theory of intersectionality in the study of youths’ lives and social inequality in the Global South. It begins with an overview of the concept of intersectionality and its wide applications in social sciences, followed by a proposal for regrounding the concept in the political economic systems in particular contexts (without assuming the universality of capitalist social relations in Northern societies), rather than positional identities. These systems lay material foundations, shaping the multiple forms of deprivation and precarity in which Southern youth are embedded. A case study of rural migrant youths’ ‘mobility trap’ in urban China is used to illustrate how layers of social institutions and structures in the country’s transition to a mixed economy intersect to influence migrant youths’ aspirations and life chances. The essay concludes with ruminations on the theoretical and social implications of the political-economy-grounded intersectionality approach for youth studies.


2013 ◽  
Vol 4 (2) ◽  
pp. 229-257 ◽  
Author(s):  
Marnie Holborow

AbstractNeoliberalism and neoliberal ideology has only recently begun to gain attention within applied linguistics. This paper seeks to contribute to this development with a focus on neoliberal keywords in official texts. The ideological content of these keywords can best be understood within the political project of neoliberalism and within the political economy of contemporary capitalism. Studies which have highlighted the marketization of institutional discourse have analysed this phenomenon from a discourse-based perspective, rather than seeing neoliberal ideology in language as a contradictory manifestation of wider social relations in periods of social crises. The appearance of ideology in language, this paper holds, is unstable, unfinished, unpredictable and dependent for meaning on what Dell Hymes characterised as the “persistent” social context. The ideology of neoliberalism, for all its apparent hegemony, is not guaranteed full consent, and this applies also to its presence in language. The question of social agency is crucial to understanding the social dynamic and unpredictability of ideology in language, both in terms of who produces neoliberal keywords and how they are received and understood. This paper argues that international think tanks, articulating the interests of capital, act as powerful keyword standardisers and their influence will be examined in the production of texts in the Irish university context. However, neoliberal keywords, in certain conjunctures, will also be contested, as will be shown. The paper concludes that applied linguistics is uniquely placed to both critique and challenge neoliberal keywords in the university and that such a challenge has the potential to find wider political resonance as governments, amid continuing economic recession, recharge the ideology of neoliberalism.


2018 ◽  
Vol 25 (1) ◽  
pp. 186
Author(s):  
Myles Carroll

This article considers the role played by discourses of nature in structuring the cultural politics of anti-GMO activism. It argues that such discourses have been successful rhetorical tools for activists because they mobilize widely resonant nature-culture dualisms that separate the natural and human worlds. However, these discourses hold dubious political implications. In valorizing the natural as a source of essential truth, natural purity discourses fail to challenge how naturalizations have been used to legitimize sexist, racist and colonial systems of injustice and oppression. Rather, they revitalize the discursive purchase of appeals to nature as a justification for the status quo, indirectly reinforcing existing power relations. Moreover, these discourses fail to challenge the critical though contingent reality of GMOs' location within the wider framework of neoliberal social relations. Fortunately, appeals to natural purity have not been the only effective strategy for opposing GMOs. Activist campaigns that directly target the political economic implications of GMOs within the context of neoliberalism have also had successes without resorting to appeals to the purity of nature. The successes of these campaigns suggest that while nature-culture dualisms remain politically effective normative groundings, concerns over equity, farmers' rights, and democracy retain potential as ideological terrains in the struggle for social justice.


2018 ◽  
Vol 25 (87) ◽  
pp. 551-567
Author(s):  
Andréa Alcione de Souza ◽  
Rafaela Cyrino Peralva Dias

Abstract Based on research conducted in Belo Horizonte, with 25 black managers, this article analyzes how the career mobility discourse is based on the idea of personal merit. Considering this central problem and authors such as Pierre Bourdieu, Jessé Souza and Carlos Hasenbalg, the research analyzed the assumptions, functionalities and productive character that the idea of personal merit assumes in the interviewees' discourse. The results obtained point to a perception of the process of moving up in the organization career path that has strong meritocratic components; a perception that ignores or minimizes the social, emotional, moral and economic preconditions that interfere in the differential performance obtained by individuals. Moreover, this perception implies a disqualification of any argument that reinforces the racial barriers in their upward career mobility processes, which contributes to conceal the political, economic and social dimension of racism in the country.


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