Relevant bibliographies by topics / Accounting discourse

Academic literature on the topic 'Accounting discourse'

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Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Accounting discourse"

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.
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Llewellyn, Sue, and Markus J. Milne. "Accounting as codified discourse." Accounting, Auditing & Accountability Journal 20, no. 6 (October 30, 2007): 805–24. http://dx.doi.org/10.1108/09513570710830254.

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Melissa Walters‐York, L. "Metaphor in accounting discourse." Accounting, Auditing & Accountability Journal 9, no. 5 (December 1996): 45–70. http://dx.doi.org/10.1108/09513579610367242.

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Chambers, R. J. "The Poverty of Accounting Discourse." Abacus 35, no. 3 (October 1999): 241–51. http://dx.doi.org/10.1111/1467-6281.00044.

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Robson, Keith. "The discourse of inflation accounting." European Accounting Review 3, no. 2 (January 1994): 195–214. http://dx.doi.org/10.1080/09638189400000018.

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Schweiker, William. "Accounting for ourselves: Accounting practice and the discourse of ethics." Accounting, Organizations and Society 18, no. 2-3 (April 1993): 231–52. http://dx.doi.org/10.1016/0361-3682(93)90035-5.

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Baudot, Lisa, Kristina C. Demek, and Zhongwei Huang. "The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters." AUDITING: A Journal of Practice & Theory 37, no. 2 (May 1, 2018): 175–96. http://dx.doi.org/10.2308/ajpt-51898.

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SUMMARY Regulators, standard setters, and the accounting profession maintain that complexity in accounting standards is a significant issue. However, it is unclear what complexity means in the context of accounting standards. This study examines, via comment letter submissions, the accounting profession's engagement with complexity in accounting standards. We analyze comment letters submitted to the Financial Accounting Standards Board (FASB) over a 12-year period and find the profession characterizes complexity through three dimensions—multiplicity, diversity, and interrelatedness. We examine the Big 4's discourse on these dimensions and observe consistency between audit firms in their discourse on several features. For instance, we find that firms primarily oppose proposed FASB changes when firms perceive those changes to increase rather than decrease complexity. Additionally, firms perceive proposed changes to affect financial statement preparers more often than other stakeholders. However, the Big 4 do not hold universal opinions as to the root causes of complexity. At the cross-firm level, we find inconsistencies that imply heterogeneity in the Big 4's discourse on root causes. Such inconsistency may, in and of itself, construct accounting complexity. Ultimately, we maintain that the Big 4's engagement with accounting standards has consequences for how complexity is thought about and acted upon in accounting standards.
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Bartocci, Luca, and Daniele Natalizi. "Accounting as a technology to disseminate the sense of unity in a nation state: The Kingdom of Italy." Accounting History 25, no. 3 (October 21, 2019): 403–24. http://dx.doi.org/10.1177/1032373219876996.

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This article investigates the nature of interrelationships among high political discourse, operational political discourse and accounting intended as a technology of government in the development of modern states. Specifically, the study demonstrates evidence of the capacity of accounting and other technologies in the field of financial management (i.e. distribution of powers and tasks, and control system) of nurturing and disseminating a governmental discourse in Italy during and immediately after its unification process. Records of parliamentary debates and the text of some laws (1853–1869), beside secondary sources, were analysed to get a twofold finding. While the investigation reveals the contribution of technologies in disseminating a sense of unity, it also sheds light on the existence of circular relationships among the elements of the usual governmentality scheme of analysis. In other words, technologies are typically driven by previous political rationalities/discourses, but they can be also used to further strengthen the same rationalities/discourses, especially when they are at an early stage of development.
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Brukhansky, Ruslan, and Iryna Spilnyk. "DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 2020): 7–20. http://dx.doi.org/10.35774/ibo2020.03.007.

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Juhila, K. "Factual accounting in the discourse on homelessness." Scandinavian Journal of Social Welfare 4, no. 1 (January 1995): 44–54. http://dx.doi.org/10.1111/j.1468-2397.1995.tb00264.x.

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Dissertations / Theses on the topic "Accounting discourse"

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Lim, Gavin S. Z. "From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry." Thesis, University of Warwick, 2000. http://wrap.warwick.ac.uk/4013/.

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Following Roberts (1990) and Dent (1990). this study investigates the importance of complexifying the relationship between strategy and accounting. The genealogical approach of Hoskin et al (1997) provides inspiration as to the ways in which strategic discourse (itself promoted as a subject of study by Knights and Morgan (1990,1991,1995)) is historically contingent upon practices of accounting. I take up this task of inaugurating the study of accounting practice and strategy discourse, from strategy to accounting, to develop a new perspective of how their interaction takes place. This gives birth to a re-reading of the strategy (and accounting) literatures, from the direction of a constitutive notion of accounting practices. In particular, the processual and critical schools of strategy are found to promote conventional notions of accounting as mirror, as secondary and passive practice, which circulate beneath the usual level of visibility. Building on this emergent approach, a post- Foucauldian theory of practices is outlined from a methodological viewpoint. This approach does not begin from such general categories as 'the individual', 'the social' or 'the economic', and thereby does not follow conventional understandings of 'doing ethnography'. The inquiry is empirically situated within the context of a longitudinal investigation (1997-2000) into the U. K. based part of a global telecommunications company, Teleco. I discover complex interactions between accounting practices and the workings of strategy, both as presence and absence. There is a partial presence of strategy even within the most 'strategic' parts of Teleco, in conjunction with a growing absence within those parts most distant from 'the strategy'. Despite this, or perhaps because of this, the spread of accounting and accounting based-practices rolls on, albeit in a non-uniform way. This brings forth the possibility of a strategic accounting, one whose practices are perhaps most visibly internalised and effected on my very self, thus adding weight to the rejection within this thesis of the metaphysical categories of either 'strategy' or 'accounting.
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Saleh, Mustafa Mohamad. "Accounting information discourse and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/8335/.

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Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in WestemlEuro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand information disclosure practices and accountability construction processes in the predominant socialist and Arabic context of Libya. This study contributes to knowledge by explaining how the practices of disclosure and accountability in such context occur. Explaining disclosure and accountability practices in relation to the state and the public contributes to the current debate around these practices. This study reported on data collected from two case studies conducted in Libya: the Secretary of Industry (SI) and the National Trailers Company (NTC). The Secretary of Industry's responsibilities included supervising thirty-one companies including the National Trailers Company. The National Trailers Company was a joint venture company where the State, represented by the Secretary of Industry, owned 75 per cent of the capital and an Italian company, Calabrese, owned 25 per cent of the capital. The aim of the study was to understand how information was disclosed and accountability was constructed and to explain the relationships between disclosure and accountability in the SI-NTC context. The study used Sinclair's (1995) forms of accountability as a point of reference to explore whether these forms were identified and understood similarly in the Libyan context. The study's observations showed that disclosure and accountability practices within the SI-NTC context were different from those identified in the literature. Information was disclosed upon request and followed mainly accountability routes. The role of managerial and financial accountability in this process was emphasised. The study proposed an explanation for the SI-NTC disclosure and accountability practices that took into consideration the role of not only economic, but also social and cultural aspects in these practices. This explanation encompassed values and beliefs that were related not only to secular, but also to sacred activities. The observations showed that Islamic construction of identity and accountability of a person (all persons) to Allah was embedded in the accountability process. The study's contribution was two-fold. The first was related to the process and the practice of disseminating the company's information - information enclosure - and the second was related to the accountability construction process - accountability webs. Information enclosure theory was proposed to explain the company's disclosure (enclosure) practices. The proposed theory was different from the conventional disclosure theories in that it reflected the role of not only economic but also social relationships in the information provided. Information was provided to those who constituted "the organisational web" of accountability where the influence of social relationships and personal connections - "the social web" - was present.
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Hill, Thomas Michael. "Accounting for intimacy troubles : sociological analysis and vernacular discourse." Thesis, Durham University, 2004. http://etheses.dur.ac.uk/3075/.

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Intimate relations are one of the most analysed aspects of human experience, and sociological interest in this topic has been sustained throughout the history of the discipline. This thesis begins with an analysis of existing sociological claims about intimate relations. It is suggested that these theoretical claims have largely coalesced around the issues of (a) the 'essential basis' of intimacy, and / or (b) the social and historical contexts in which such relationships are enacted. In contradistinction to academic psychology, sociological accounts have typically afforded intimacy troubles a supra-personal quality i.e. as arising from either the contradictory or dualistic nature of intimacy itself, or as a consequence of wider structural changes in specific social and historical locations. However, in making these theoretical claims, sociologists have typically muted or transformed vernacular voices. This study has attempted to identify and analyse a series of vernacular accounts of such intimacy troubles by means of a hybrid of ‘normal science' methodology (Lynch; 1993), and discourse analysis (Potter and Wetherell, 1987; Edwards and Potter, 1992). The data for this analysis comprises instances of Internet communications made over a three-year period within one 'on-line community' (www.divorce-online.co.uk). Three overarching, and highly integrated themes pervaded the exchanges on this Internet site: (a) 'reputation work', (b) the construction of ‘heroic' identities, and (c) a concern with 'moral proceduralism'. It is suggested that these findings carry differentiating and therapeutic implications for existing sociologies of intimacy troubles. The thesis concludes by advocating a turn away from the familiar sociological tendency for abstract theorising in favour of the close analysis of lay accounting for these matters.
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Manassian, Armond. "Look who's talking, a postcolonial critique of the discourse on international accounting." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64872.pdf.

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Caminotto, Gabriella. "Accounting for the gender imbalance in UK Higher Education administration : a discourse analysis." Thesis, City, University of London, 2018. http://openaccess.city.ac.uk/19697/.

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UK Higher Education is considered to be at the forefront of equality and diversity policy and practice, yet its staff profile is characterised by persistent gender (among other types of) imbalance. This thesis investigates this paradox, focusing on the under-researched professional and support services staff, and particularly female-dominated administrative and secretarial occupations. In contrast to the few previous studies on the topic, this PhD project takes a discursive perspective to explore this paradox. In other words, it examines how university professional and support staff discursively account for the persistent gender imbalance in their sector, with a particular focus on how they talk themselves out of acting to change the status quo, i.e. on discursive barriers to change. A UK case-study university, whose staff gender-imbalanced profile is representative of the national picture, was selected as the epistemological site. Focus groups were conducted with female and male staff in administrative and secretarial occupations; interviews were carried out with managers who had progressed internally from administrative and secretarial roles, and with former employees of the case-study university. Data were analysed and interpreted from a critical realist, feminist perspective. Discourse analysis was conducted, with a specific focus on the functions, effects and implications of participants’ situated use of gendered discourses and discursive constructions, and co-production of patterned accounts. This thesis takes a much-needed step beyond deconstruction and critique of discursive barriers, towards promoting discursive reconstruction and change. It highlights participants’ potentially emancipatory uses of counter-discourses, and provides recommendations for discursive change.
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Elliott, Rodney Gordon. "Accounting for therapeutic change : an analysis of the discourse of systemic therapists from three professions /." Title page, contents and introduction only, 1994. http://web4.library.adelaide.edu.au/theses/09PM/09pme46.pdf.

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Guise, Jennifer Marjory Ferguson. "Accounting for ME/Chronic Fatigue Syndrome and early stroke : a discourse analysis of identity and coping." Thesis, University of Edinburgh, 2005. http://hdl.handle.net/1842/24656.

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Current theory largely uses medical, psychiatric or cognitive models to describe the effects of chronic illness. This study adopts a social constructionist perspective, a fundamental tenet of which is that meanings are made in interaction. Thus, chronic illness, identity and coping are not static, measurable phenomena. Rather, they are treated as something that people do in talk (Antaki & Widdicombe, 1998). Discourse analysis, with its focus on the rhetorical function of language, provides the means with which to examine this. There is very little published research using this perspective or this methodology to research either ME/CFS or stroke. Participants were recruited via self-help groups. 49 people with ME and 10 stroke sufferers were interviewed via email. Four face-to-face focus groups were also held, comprising a further 7 ME sufferers, and 12 people who had a stroke (with 5 of their carers). Analysis focused on how sufferers constructed their condition, the effects it had on identity, and the ways in which they coped. Both conditions were constructed as serious, and poorly understood. However, only ME sufferers constructed their illness as specifically not psychological or psychiatric. People in both groups oriented to the problematic nature of sufferers’ identity that arose from their accountability for becoming ill, and for their inactivity. ME and stroke sufferers oriented to issues of accountability for the ways in which they coped. People with ME emphasised their previously high levels of activity, and their mental health, and thus oriented to specific aspects of their construction of this condition. There was, therefore, some commonality of experience among the two groups, in that their illness was associated with stigma. In addition, constructions of identity and coping drew on particular features of participants’ own illness constructions. The study ends with a discussion of practical implications for health professionals, sufferers, carers and researchers.
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Tang, Wai Kuen Connie. "An analysis of the genre of a standard listing documentation of a multinational accounting firm in Hong Kong." HKBU Institutional Repository, 1997. http://repository.hkbu.edu.hk/etd_ra/112.

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McCoy, Liza. "Accounting discourse and textual practices of ruling, a study of institutional transformation and restructuring in higher education." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape10/PQDD_0020/NQ45788.pdf.

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Banaga, Abdelgadir. "The development of the role of the external auditor and audit practice : empirical analysis and a 'discourse experiment' in an Islamic setting." Thesis, University of Bath, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334091.

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Books on the topic "Accounting discourse"

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Lim, Gavin S. Z. From strategy, to accounting: Accounting practice and strategic discourse in the telecommunications industry. [s.l.]: typescript, 2000.

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Kathy, Doherty, ed. Accounting for rape: Psychology, feminism, and discourse analysis in the study of sexual violence. London: Routledge, 2008.

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Office, General Accounting. Medicare: Program provisions and payments discourage hospice participation : report to the Subcommittee on Health, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1989.

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Anderson, I. Accounting For Rape: Psychology, Feminism and Discourse Analysis (Women and Psychology). Routledge, 2008.

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Anderson, Irina, and Kathy Doherty. Accounting for Rape: Psychology, Feminism and Discourse Analysis in the Study of Sexual Violence. Taylor & Francis Group, 2007.

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Anderson, Irina, and Kathy Doherty. Accounting for Rape: Psychology, Feminism and Discourse Analysis in the Study of Sexual Violence. Taylor & Francis Group, 2007.

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Anderson, Irina, and Kathy Doherty. Accounting for Rape: Psychology, Feminism and Discourse Analysis in the Study of Sexual Violence. Taylor & Francis Group, 2007.

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McCoy, Liza. Accounting discourse and textual practices of ruling: A study of institutional transformation and restructuring in higher education. 1999.

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Winkler, Susanne. Ellipsis and Information Structure. Edited by Caroline Féry and Shinichiro Ishihara. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199642670.013.31.

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This chapter surveys elliptical phenomena and their interrelatedness to central information-structural notions. The termellipsismost generally refers to the omission of linguistic material, structure, and/or sound. Theellipsis siteis crucially connected to the notion ofgivennessof the unpronounced or deleted string. The remnants of the ellipsis site, which occur to the left or right of the omitted material, are frequently connected to the notion ofcontrastive topicandfocus. The core question of modern linguistic theory is how syntactic and information-structural theories interact in accounting for the licensing of the different types of elliptical phenomena. The discussion shows that information structure and discourse factors influence the form and the interpretation of ellipsis.
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Berger, Tobias. Conclusion. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198807865.003.0008.

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The concluding chapter summarizes the main arguments advanced in this book. It outlines both the main theoretical arguments developed and the key empirical findings presented in the preceding chapters. These chapters have argued that in processes of translation, two interrelated changes occur as both the meaning of travelling norms and the social and political practices within a given context change. Focusing on the project’s monitoring and evaluation apparatus, this chapter now analyses how the outcomes of the project are retranslated into transnational development discourse. In these retranslations, the ardent work of the local fieldworkers as translators of global norms is systematically ignored. Instead of accounting for complex processes of norm translation, project monitoring and evaluation techniques carefully police the boundaries of transnational policy paradigms. In these paradigms, the decisive work of norm translators is therefore lost in retranslation.
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Book chapters on the topic "Accounting discourse"

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Killian, Larita J. "Habermas and discourse ethics." In The Routledge Handbook of Accounting Ethics, 67–81. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-8.

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Nadeem, Kashif, Stefano Za, Michelina Venditti, and Ida Verna. "Exploring Sustainability Discourse in Accounting: A Literature Analysis." In Organizing in a Digitized World, 143–75. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-86858-1_9.

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Gilbert, Dirk Ulrich, and Andreas Rasche. "A Critical Perspective on Social Accounting – The Contribution of Discourse Philosophy." In Trends in Business and Economic Ethics, 175–97. Berlin, Heidelberg: Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-79472-1_7.

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Gilbert, Dirk Ulrich, and Andreas Rasche. "A Discourse Ethical Perspective on Social Accounting— The Case of the “Global Eight”." In Betriebswirtschaftslehre und Unternehmensethik, 291–313. Wiesbaden: Gabler, 2008. http://dx.doi.org/10.1007/978-3-8350-5565-0_16.

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Thelandersson, Fredrika. "Introduction." In 21st Century Media and Female Mental Health, 1–32. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-16756-0_1.

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AbstractThis chapter serves as the introduction to 21stCentury Media and Female Mental Health: Profitable Vulnerability and Sad Girl Culture. As such it describes the prevalence of sadness and mental health awareness in the popular media landscape of the 2020s. I describe the main sites studied—magazines, celebrities, and social media networks—to understand the contemporary discourse around gendered mental health, and the feminist media studies theories I use in my analysis. The chapter also contains a timeline of the emergence of a twenty-first-century sadness, exemplified by the artist Lana del Rey and her employment of a sad aesthetics. I also define my use of the terms neoliberalism, governmentality, biopolitics, postfeminism, and popular feminism, before briefly accounting for feminist approaches to affect theory. The chapter ends with an outline of the other chapters in the book.
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Jones, Alan, and Samantha Sin. "Achieving professional trustworthiness: communicative expertise and identity work in professional accounting practice." In Discourses of Trust, 151–66. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1007/978-1-137-29556-9_10.

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Lukka, Kari, and Marko Järvenpää. "The dynamics of the academic discourse on the role change of management accountants." In The Role of the Management Accountant, 305–19. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-20.

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Lai, Alessandro, Silvia Panfilo, and Riccardo Stacchezzini. "Accounting, Soci(et)al Risks, and Public Reason: Governmental Risk Discourses About the ILVA Steel Plant in Taranto (Italy)." In Multiple Perspectives in Risk and Risk Management, 55–86. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16045-6_3.

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Standridge, Sarah. "Older women and leisure." In Women, leisure and tourism: self-actualization and empowerment through the production and consumption of experience, 82–91. Wallingford: CABI, 2021. http://dx.doi.org/10.1079/9781789247985.0008.

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Abstract This chapter aims to bring attention to some of the constraints older women face in their leisure and tourism pursuits. Being female and an older adult makes the leisure experiences of older women complex; fighting against not only patriarchal views of the world, but also the ageist stereotypes that say this is who older women are and how they should act. The chapter explains how several sexist and ageist discourses contribute to older women's understandings of what activities are appropriate and accessible to them. Using a lens of intersectionality allows for the complexity of older women's leisure and tourism experiences to be more thoroughly explained by accounting for multiple social identities. The homogenizing and oppressive nature of patriarchal views, like body image, ethic of care, and ageism, are suppressive of the possible identities and full range of leisure opportunities available to older women. As the general population continues to age, a better understanding of the complexities of older women's experiences becomes imperative. This chapter also provides ideas for how the leisure and tourism communities can begin to correct the missteps currently happening in our fields.
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Cantini, Daniele. "Seeing Social Change Through the Institutional Lens: Universities in Egypt, 2011–2018." In Methodological Approaches to Societies in Transformation, 61–88. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65067-4_3.

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AbstractThis chapter explores the possibilities offered by the ethnographic study of institutions when addressing the question of social change, taking Egyptian universities during the revolution and its aftermath as case study. Discussing how different actors address the issue of change, the chapter cautions against adopting explanatory schemes too easily, particularly when building narratives. Instead, it suggests looking at institutional constraints to see how contradictory and overlapping notions of change are created, enforced, and contested across competing networks of power, both during an uprising and in times of political repression. Furthermore, it shows how changes in an institution can reveal hints of transformation processes in the broader society. This chapter offers an alternative reading of the revolutionary changes that transformed the country in and after 2011. Focusing on two major perspectives on the change in Egypt’s higher education sector the article discusses some of the complexities of accounting for change through an institutional lens. The first, coming from those more actively involved in the 2011 revolution, is one of struggle, emancipatory will, and depression and silence as a consequence of the 2013 backlash. The second perspective stems from state-sponsored programs promoting higher education as a globally competitive object, subject to reform and geared toward innovation and quality. As a consequence of these different perspectives the university has become the site of a major battle between forces competing for power within society, demonstrating how such metanarratives of change shape the temporalities according to which university actors consider their action. By combining participatory observation, interviews, and the study of documents stating internal university regulations and reform programs, the author shows the importance of universities as privileged sites for the implementation of change, uncovering balances of power, beyond slogans and discourses.
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Conference papers on the topic "Accounting discourse"

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Murshed, Humayun. "Conflicting Discourse between Market Contemplations and Ethical Conduct: A Case of Professional Accounting Services." In Annual International Conference on Enterprise Marketing and Globalization (EMG 2016). Global Science & Technology Forum (GSTF), 2016. http://dx.doi.org/10.5176/2251-2098_emg16.6.

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Rodriguez, Enrique, and Robert Vann. "How Software Features and Linguistic Analyses Add Value to Orthographic Markup in Transcription of Multilingual Recordings for Digital Archives." In International Workshop on Digital Language Archives. University of North Texas, 2021. http://dx.doi.org/10.12794/langarc1851183.

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This report discusses the importance of accounting for language contact and discourse circumstance in orthographic transcriptions of multilingual recordings of spoken language for deposit in digital language archives (DLAs). Our account provides a linguistically informed approach to the multilingual representation of spontaneous speech patterns, taking steps toward documenting ancestral and emergent codes. Our findings lead to portable lessons learned including (a) the conclusion that transcriptions can benefit from a bottom-up approach targeting particular linguistic features of sociocultural relevance to the community documented and (b) the implication (for researchers developing transcriptions for other DLAs) that the principled implementation of particular software features in tandem with systematic linguistic analysis can be helpful in finding and classifying such features, especially in multilingual recordings.
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3

Rodriguez, Enrique, and Robert Vann. "How Software Features and Linguistic Analyses Add Value to Orthographic Markup in Transcription of Multilingual Recordings for Digital Archives." In International Workshop on Digital Language Archives. University of North Texas, 2021. http://dx.doi.org/10.12794/langarc1851183.

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Abstract:
This report discusses the importance of accounting for language contact and discourse circumstance in orthographic transcriptions of multilingual recordings of spoken language for deposit in digital language archives (DLAs). Our account provides a linguistically informed approach to the multilingual representation of spontaneous speech patterns, taking steps toward documenting ancestral and emergent codes. Our findings lead to portable lessons learned including (a) the conclusion that transcriptions can benefit from a bottom-up approach targeting particular linguistic features of sociocultural relevance to the community documented and (b) the implication (for researchers developing transcriptions for other DLAs) that the principled implementation of particular software features in tandem with systematic linguistic analysis can be helpful in finding and classifying such features, especially in multilingual recordings.
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4

Buzzetto-More, Nicole, and Bryant Mitchell. "Student Performance and Perceptions in a Web-Based Competitive Computer Simulation." In InSITE 2009: Informing Science + IT Education Conference. Informing Science Institute, 2009. http://dx.doi.org/10.28945/3353.

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Computer simulations have implications across disciplines and with learners at all levels. By requiring learners to develop and apply knowledge and skills in interactive changing environments, they encourage deeper levels of learning. Additionally, simulations have been shown to be particularly effective at teaching complicated concepts that depend on the ability to understand interrelationships, strategize, make predictions, analyze and evaluate, and engage in multi-faceted decision making. In order to help students gain a deeper understanding of key business concepts, encourage critical thinking and decision making, foster collaboration and critical discourse, and encourage the application of concepts into real world business practices, the University of Maryland Eastern Shore, a minority serving institution, decided in 2004 to introduce a series of competitive web-based simulations at key junctures throughout the curriculum but focused primarily in the course Strategic Management. The simulation selected covers topics such as Strategy & Tactics, Policy, Production, Accounting, Marketing, Finance, Quality control, Human resources, Leadership, and Teamwork and involves students competing in teams against other teams. In order to assess the effectiveness of the simulation, a research protocol was introduced that included the administration of student surveys as well as the collection of performance data. The findings indicate that students overwhelmingly felt that the simulation helped them understand the application of key concepts and learn the decision making process that occurs in professional business practice. The examination of student performance data gathered in this study, with consideration given to the strong levels of student satisfaction, encouraged the authors to postulate based on the high success rates of this student population, which traditionally underperforms in more traditional mode of assessments, that simulations may serve as an equalizer that offers all students, from low to high achievers, an opportunity to succeed and that competitive web-based simulations enhance the overall educational and personal development experiences of minority students enrolled in higher education business programs.
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5

Berg, Lawrence D., Soroor Karimi, and Siamack A. Shirazi. "Application of a Mechanistic Erosion and Abrasion Model to Pulverized Coal (PC) Injections." In ASME 2021 Power Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/power2021-63620.

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Abstract Coal use for generation of electricity is used extensively world-wide accounting for 40% of total power generation. Even with reductions in use over the last 10 years, coal still accounts for 20% of total electrical generation in the United States. An often-overlooked aspect of Pulverized Coal (PC) combustion is the erosion and abrasion of the coal injection nozzles. Currently there are over 300 active PC boilers in the US and over 1000 worldwide, with each boiler having 20–40 high alloy cast injectors. Due to the high velocity of PC injection and associated elevated rates of metal loss, these nozzles require constant replacement. Replacement and costs associated with loss of revenue, required scaffolding and casting can be a significant part of Operation and Maintenance (O&M) of a PC boiler. In addition to the constant requirement for thousands of replacement injection nozzles every year, combustion performance, NOx reduction, carbon conversion and general boiler efficiency will be impacted by hardware that is out of specification, if not replaced in a “timely” manner. Significant research in the 1980’s [1] provided some insight into the loss-of-metal process during PC injection, but limitations of existing hardware and software prevented more than an empirical methodology to be developed. In parallel with the literature work and research specifically for PC coal erosion rates, generalized efforts were employed and reported [6–9]. Meng [4] summarized model development for solid particles transported by a liquid or gas as highly empirical with little commonality between the models developed by the various researchers. Meng also made specific recommendations for less empiricism in model development methodology. Although there are several state-of-the-art empirical models [6, 8 & 9] more recently, semi-mechanistic models have been developed to predict solid particle erosion (e.g. Arabnejad et al., [17]) and have been successfully applied to sand erosion and abrasion in pipelines. In the current study, this method is being applied to PC injection nozzles coupled to detailed computational fluid dynamics (CFD) simulations. The intent is to quantify nozzle material loss rates, due to impacting coal particles, as a function of geometry, local velocities, and coal properties. The method used is utilizing CFD to model flow of particles and their impingement velocity with the PC nozzles. Then erosion models that are a function of impingement speed, angle, frequency and materials properties to examine erosion rates. The insight gained from the modeling will allow improved nozzle design, increased duty life, more cost-effective supply, and elevated injection velocity. In particular, low NOx coal combustion can be critically dependent on utilization of elevated injection velocities, which previous empirical models discourage. This paper reports on the application of the erosion equations and methods developed at the Erosion/Corrosion Research Center of The University of Tulsa for predicting solid particle erosion of a PC injection nozzle that shows details of erosion patterns and parameters that are responsible for elevated erosion tendencies in the field. RJM-International is familiar with the nozzle from various applications that are associated with Low NOx operation. The advantages of utilizing semi-mechanistic erosion equations and models coupled with CFD simulations as compared to previous empirical methods are discussed. Shortcomings of applying the existing coal erosion model is also reported along with “next steps” required to successfully apply the method to PC injection nozzle designs for much higher combustion efficiencies than existing ones.
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