An analysis of the role of the textbook in the construction of accounting knowledge

This report examines the role of the textbook and training manual in the teaching of introductory financial accounting. Although it has long been recognised that the textbook plays an important role in the education process, the issue has not been systematically examined in a comprehensive manner with respect to the teaching of introductory financial accounting. Based on research carried out in 2005, the current report addresses this issue. It does so using a research framework proposed by Thompson (1990) which recommends a comprehensive approach to the understanding of texts involving three separate aspects: the production of the textbook/training manual; the content of the textbook/training manual; the usage of the textbook/training manual

Constructing meaning in the service of power : an analysis of the typical modes of ideology in accounting textbooks

This paper provides an analysis of the typical modes of ideology in introductory financial accounting textbooks and training materials. Drawing on Thompson's (1990) schema concerning the typical linguistic modes through which ideology operates, this research suggests that the operation of ideology is apparent within educational accounting texts, with particular strategies being more evident than others: in particular, the strategies of universalization, narrativization, rationalization and naturalization. Given the predominantly technical nature of introductory financial accounting textbooks and training manuals, the modes of ideology identified in the texts were often quite subtle; more specifically, the ideological characteristics displayed in each of the six texts analysed were often expressions of implicit or taken-for-granted assumptions

Income inequality and child mortality in wealthy nations

This chapter presents evidence of a relationship between child mortality data and socio-economic factors in relatively wealthy nations. The original study on child mortality that is reported here, which first appeared in a UK medical journal, was undertaken in a school of business by academics with accounting and finance backgrounds. The rationale explaining why academics from such disciplines were drawn to investigate these issues is given in the first part of the chapter. The findings related to child mortality data were identified as a special case of a wide range of social and health indicators that are systematically related to the different organisational approaches of capitalist societies. In particular, the so-called Anglo-American countries show consistently poor outcomes over a number of indicators, including child mortality. Considerable evidence has been adduced in the literature to show the importance of income inequality as an explanation for such findings. An important part of the chapter is the overview of a relatively recent publication in the epidemiological literature entitled The Spirit Level: Why Equality Is Better for Everyone, which was written by Wilkinson and Pickett.</p

Understanding Power-related Strategies and Initiatives:The Case of the European Commission Green Paper on CSR

Purpose The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union. Design/methodology/approach The paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative. Findings The results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity. Originality/value The theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.PostprintPeer reviewe

Earnings management in Libyan commercial banks:Perceptions of stakeholders

The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and preparers. The objective of this paper is to examine the perceptions of different stakeholders with regard to the financial reporting quality of Libyan Commercial Banks (LCBs) by addressing the issue of earnings management. The paper adopts a qualitative approach in order to investigate the topic of earnings management. It considers motives for, and techniques of, earnings management as well as the role and potential role for accounting standards and improved corporate governance in addressing the issue. The paper reports on 28 semi-structured interviews with different stakeholders of LCBs. It is found that financial reporting quality is perceived to be impaired as a result of earnings management. It also provides prima facie evidence of some fraudulent activity in the management of earnings. IFRS/IAS as well as a sound corporate governance system are perceived to have an important potential role in improving financial reporting quality. Some confusion and ambiguity in the understanding of the term earnings management was also identified

Earnings management in Libyan commercial banks:Perceptions of stakeholders

[Excerpt] On behalf of the AFL-CIO, I am writing to urge you to support an amendment offered by Senators Brown and Merkley to the Moving Ahead for Progress in the 21 st Century Act, or Map 21 (S. 1813). The Brown/Merkley amendment would close loopholes in current law that allow federally assisted projects to avoid Buy America requirements to procure foreign iron, steel, and manufactured goods

Single versus two-stent strategies for coronary bifurcation lesions: a systematic review and meta-analysis of randomized trials with long-term follow-up

Background: The majority of coronary bifurcation lesions are treated with a provisional single‐stent strategy rather than an up‐front 2‐stent strategy. This approach is supported by multiple randomized controlled clinical trials with short‐ to medium‐term follow‐up; however, long‐term follow‐up data is evolving from many data sets. Methods and Results: Meta‐analysis of randomized controlled trials evaluating long‐term outcomes (≥1 year) according to treatment strategy for coronary bifurcation lesions. Nine randomized controlled trials with 3265 patients reported long‐term clinical outcomes at mean weighted follow‐up of 3.1±1.8 years. Provisional single stenting was associated with lower all‐cause mortality (2.94% versus 4.23%; risk ratio: 0.69; 95% confidence interval, 0.48–1.00; P=0.049; I2=0). There was no difference in major adverse cardiac events (15.8% versus 15.4%; P=0.79), myocardial infarction (4.8% versus 5.5%; P=0.51), target lesion revascularization (9.3% versus 7.6%; P=0.19), or stent thrombosis (1.8% versus 1.6%; P=0.28) between the groups. Prespecified sensitivity analysis of long‐term mortality at a mean of 4.7 years of follow‐up showed that the provisional single‐stent strategy was associated with reduced all‐cause mortality (3.9% versus 6.2%; risk ratio: 0.63; 95% confidence interval, 0.42–0.97; P=0.036; I2=0). Conclusions: Coronary bifurcation percutaneous coronary intervention using a provisional single‐stent strategy is associated with a reduction in all‐cause mortality at long‐term follow‐up

The Inclusion Conundrum: A Critical Account of Youth and Gender Issues Within and Beyond Sport for Development and Peace Interventions

The sport for development and peace (SDP) sector is made up of various development-focused policies and programs that seek to engage, stabilise, empower and create social and economic change. SDP projects, most often run by non-governmental organisations (NGOs), have been implemented in regions enduring physical conflicts, health pandemics, major gender divisions and other social crises that have a great impact on youth. In this context, sport has been accorded the difficult task of facilitating greater access for marginal, vulnerable or community groups whilst positively contributing to the attainment of diverse development objectives. While the ‘where’ and ‘why’ of SDP has been largely accounted for, the attention in this article is on the ‘who’ of SDP in relation to the notion of inclusion. Drawing on extensive research conducted in Jamaica, Kosovo, Rwanda and Sri Lanka, the idea of SDP as an inclusionary practice is critically investigated. While SDP may ‘give voice’ to participants, especially to individuals with athletic ability or sporting interests, the extent to which this creates social contexts that are fundamentally inclusive remains open to discussion. In this sense, while targeting populations, groups or individuals remains an attractive strategy to achieve specific goals, for example youth empowerment or gender equality, empirical assessments complicate the presumption that SDP programming leads to inclusion, particularly at a larger societal level. The article considers a matrix of inclusion criteria, potential outcomes, and the tensions arising between targeted SDP programming and the often-exclusionary dimensions of sport more broadly, with a focus on youth and gender issues

Corporate governance in Saudi Arabia : a stakeholder perspective

This thesis investigates corporate governance in Saudi Arabia by examining the perceptions of different stakeholder groups. The study examines the understanding of corporate governance, the current practice, the corporate governance framework and the impact of the social, cultural and economic aspects on the situation on corporate governance in Saudi Arabia. The study uses semi-structured interviews and a questionnaire survey with wide groups of stakeholders and an accountability perspective is adopted to interpret the results. The findings suggest that corporate governance in Saudi Arabia is in its early stages and is characterised by a lack of accountability, a weak legal framework and poor protection of shareholders. The influence of the social, cultural and economic factors is evident and boards of directors are dominated by major shareholders; thus good corporate governance practices have many challenges.EThOS - Electronic Theses Online ServiceGBUnited Kingdo