دانلود مقاله ISI انگلیسی شماره 42757
عنوان فارسی مقاله

شیوه های آگاهانه و عمل هدفمند: یک مطالعه کیفی حسابداری و تغییرات اجتماعی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
42757 2014 11 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Conscious practices and purposive action: A qualitative study of accounting and social change
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Critical Perspectives on Accounting, Volume 25, Issue 2, April 2014, Pages 93–103

کلمات کلیدی
حسابداری - آرژانتین - تغییر اجتماعی - تحقیق کیفی
پیش نمایش مقاله
پیش نمایش مقاله شیوه های آگاهانه و عمل هدفمند: یک مطالعه کیفی حسابداری و تغییرات اجتماعی

چکیده انگلیسی

The paper develops a methodology of accounting practices as conscious representations of purposive action, which seeks to build broader insights from qualitative research into the social aspects of accounting change, and how these relate to wider organisational and social transformations. The paper constructs the methodology by linking together and developing interpretive and labour process perspectives through an analysis of ethnographic material drawn from an extensive field study of the empresas recuperadas – cooperatives formed by workers during economic and political crisis in Argentina in 2001. The analysis traces the involvement of accounting practices within collaborative dynamics that transformed a hierarchical organisational structure, embedded within accountability systems that manifest prevailing notions of identity and collectivism, into a decentralised organisation that established relations with grass roots societal groups informed by new purposes and values. This perspective develops into a concept of the differentiated and contradictory social aspects of profitability, and highlights a range of potential relations between representations and realities. The final part conceptualises the collective and nuanced conditions through which accounting practices represented individual needs more effectively. The paper concludes by highlighting how its methodology and findings help to understand the conscious, collaborative involvement of accounting practices within social life.

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