Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of D.R. Scott

Cushing\u27s [1989] recent analysis of Kuhn\u27s [1970] characterization of the state of crisis within a discipline\u27s research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, D.R. Scott\u27s [1931] classical work The Cultural Significance of Accounts is developed in terms of it being one of the earlier and more significant efforts to recognize a pending crisis within the accounting research arena. Scott\u27s work is defined as not only being a precursor to identifying the crisis in accounting research, but also as providing a meaningful basis for addressing the significant issues embedded within the contemporary research crisis. The intellectual underpinnings of D.R. Scott\u27s work are traced to that of Max Weber, Thorstein Veblen, and other scholars concerned with examining the changing status of society and economic organizations. It is argued that it is this critical appraisal of the relationship between economic organizations and society which drives Scott\u27s concern for the fundamental issues at stake for accounting research

The Processual Ordering of Mental Health Care: The Dramaturgical Styles of Contending Political Factions

The processual ordering branch of symbolic interaction has long recognized the importance of rhetoric and power to the social constitution of reality. However, little systematic effort has been devoted to probing their intertwined effects in the public policy arena. The purpose of this paper is to employ the processual ordering perspective to examine the dramaturgical styles used in shaping public policy -- expressed in terms of the “public administration” and “realpolitik” forms of rhetoric -- among contending political factions as they negotiate mental health public policy. A latent content analysis of the minutes of key U.S. Congressional debates, augmented with secondary archival material from the press is employed. It is concluded that both forms of rhetoric play a role in shaping public mental health policy and that both factions modify their rhetorical form as the debate progresses. Those modifications strengthen the position of one faction while weakening that of the other. Theoretical implications are discussed

Use of accounting information in governmental regulation and public administration: The impact of John R. Commons and early institutional economists

This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-cen-tury public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons\u27 contribution to the debates over value which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather that it must be socially constituted as reasonable with reference to common law. To illustrate this point, this paper explores Commons\u27 role in the historical development and implementation of rate of return regulation for utilities. Second, the paper describes the contradictory role accounting played during this period in ostensibly fostering administrative objectivity while accommodating a more pragmatic rhetoric of realpolitik in its development and deployment. The third contribution is to establish a linkage between current work in economics and accounting concerned with utility regulation and the debates of ninety years ago, noting that Commons\u27 contribution has not been fully explored or recognized within the accounting literature

Protocol for systematic map of recent epidemiological evidence for peste des petits ruminants in Africa and South Asia

This is a protocol for mapping recent epidemiological evidence for peste des petits ruminants in Africa and South Asi

Labor\u27s changing responses to management rhetorics: A study of accounting-based incentive plans during the first half of the 20th century

This study compares organized labor\u27s reactions to changing management rhetorics as these rhetorics surrounded accounting-based incentive plans, including profit sharing. Results suggest that labor\u27s perceptions of profit sharing changed dramatically from the 1900-1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans

Protocol for systematic map of recent epidemiological evidence for peste des petits ruminants in Africa and South Asia

This is a protocol for mapping recent epidemiological evidence for peste des petits ruminants in Africa and South Asi

Psychological well-being and personality traits are associated with experiencing love in everyday life

Everyday life presents many experiences that can make people feel connected to another and leave them feeling loved. We conducted two ecological momentary assessment studies (N = 52 and N = 160) to examine people's subjective perceptions of the impact of these experiences by capturing the extent to which they felt loved at several randomly sampled times during their daily life. Individual differences in loving feelings were characterized by baseline levels, within-person variabilities, and slow and fast time scale indicators of change. Results showed that there were considerable individual differences in these characteristics and these individual differences related systematically to both psychological well-being and personality: across two studies, higher felt love baseline levels were related to greater psychological well-being as well as to higher Extraversion personality scores, while people scoring high on Neuroticism showed lower baseline levels

Early Childhood Educators: The Forgotten Tier

Early childhood educators are often overworked, underpaid, stressed, and at risk for burnout (Wells, 2015). In addition to teaching early academic skills, early childhood educators are also tasked with teaching and supporting students’ social-emotional learning (SEL) in the classroom. Given the aforementioned limitations, it is imperative to examine how the social-emotional needs of early childhood educators are supported as they implement and sustain SEL. Multi-Tiered Systems of Support (MTSS) are often implemented to promote SEL and meet the social-emotional needs of young children; however, MTSS is only effective if all components are implemented with fidelity. In contrast to school-aged MTSS, where there are often several stakeholders involved, the implementation of MTSS often falls on early childhood educators, as mental health consultants are not readily available or affordable to early childhood centers. Given the heavy load placed upon early childhood educators, it is critical to shift the focus of MTSS to include the social-emotional needs of the teacher. We argue that teachers’ social-emotional needs should be considered and supported within MTSS to prevent burnout and promote the fidelity of SEL programs. Teacher focused interventions such as mindfulness (Chin et al., 2019) and the Circle of Security (Cooper et al., 2017; Gray, 2015) may increase teacher’s feelings of well-being, reduce teacher stress and burnout, increase positive teacher-child interactions, and, therefore increase the effectiveness of the MTSS process. Ultimately, by supporting the social-emotional growth of early childhood educators, we are building their capacity to effectively support the SEL of young children

Mind Body Health Interventions in Preschoolers

There are myriad of mind body health (MBH) interventions that are effective for the preschool population. Supports may include, yet are not limited to, journal expression, yoga, music therapy, mindfulness, video self-modeling, and muscle relaxation. These particular interventions have resulted in positive changes for preschoolers with anxiety, depression, stress, and attention, as well as various physical conditions. Benefits of these MBH interventions include being effective with respect to teacher time, economically feasible, and are well-received by parents, teachers, and preschoolers