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Charlie Cooper - One of the best experts on this subject based on the ideXlab platform.
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imagining radical youth work possibilities challenging the symbolic violence within the Mainstream Tradition in contemporary state led youth work practice in england
Journal of Youth Studies, 2012Co-Authors: Charlie CooperAbstract:This paper critically assesses the contemporary Mainstream state-led youth work Tradition in England. Its particular focus is possibilities within this Tradition for engaging disadvantaged young people in activities that facilitate resistance to oppression. The basic thesis presented is that the current framework for youth work policy and practice is closing off opportunities for progressive ways of working with young people and, as a corollary, is stifling their capacity to overcome the constraints limiting their life chances. The data were gathered in 2010 while the author worked at an open-access youth club in a deprived inner-city district of an English city. While the majority of the young people using the club suffered severe social disadvantage, both the macro and micro political frameworks for state-led youth work worked against imagining strategies of resistance and social change. The paper draws on Bourdieu's notion of ‘symbolic violence’ to shed light on the way the operations of social institu...
Ben Fine - One of the best experts on this subject based on the ideXlab platform.
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from political economy to economics method the social and the historical in the evolution of economic theory
2008Co-Authors: Dimitris Milonakis, Ben FineAbstract:Economics has become a monolithic science, variously described as formalistic and autistic with neoclassical orthodoxy reigning supreme. So argue Dimitris Milonakis and Ben Fine in this new major work of critical recollection. The authors show how economics was once rich, diverse, multidimensional and pluralistic, and unravel the processes that lead to orthodoxy’s current predicament. The book details how political economy became economics through the desocialisation and the dehistoricisation of the dismal science, accompanied by the separation of economics from the other social sciences, especially economic history and sociology. It is argued that recent attempts from within economics to address the social and the historical have failed to acknowledge long standing debates amongst economists, historians and other social scientists. This has resulted in an impoverished historical and social content within Mainstream economics. The book ranges over the shifting role of the historical and the social in economic theory, the shifting boundaries between the economic and the non-economic, all within a methodological context. Schools of thought and individuals, that have been neglected or marginalised, are treated in full, including classical political economy and Marx, the German and British historical schools, American institutionalism, Weber and Schumpeter and their programme of Socialokonomik, and the Austrian school. At the same time, developments within the Mainstream Tradition from marginalism through Marshall and Keynes to general equilibrium theory are also scrutinised, and the clashes between the various camps from the famous Methodenstreit to the fierce debates of the 1930s and beyond brought to the fore. The prime rationale underpinning this account drawn from the past is to put the case for political economy back on the agenda. This is done by treating economics as a social science once again, rather than as a positive science, as has been the inclination since the time of Jevons and Walras. It involves transcending the boundaries of the social sciences, but in a particular way that is in exactly the opposite direction now being taken by "economics imperialism". Drawing on the rich Traditions of the past, the reintroduction and full incorporation of the social and the historical into the main corpus of political economy will be possible in the future.
Dimitris Milonakis - One of the best experts on this subject based on the ideXlab platform.
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from political economy to economics method the social and the historical in the evolution of economic theory
2008Co-Authors: Dimitris Milonakis, Ben FineAbstract:Economics has become a monolithic science, variously described as formalistic and autistic with neoclassical orthodoxy reigning supreme. So argue Dimitris Milonakis and Ben Fine in this new major work of critical recollection. The authors show how economics was once rich, diverse, multidimensional and pluralistic, and unravel the processes that lead to orthodoxy’s current predicament. The book details how political economy became economics through the desocialisation and the dehistoricisation of the dismal science, accompanied by the separation of economics from the other social sciences, especially economic history and sociology. It is argued that recent attempts from within economics to address the social and the historical have failed to acknowledge long standing debates amongst economists, historians and other social scientists. This has resulted in an impoverished historical and social content within Mainstream economics. The book ranges over the shifting role of the historical and the social in economic theory, the shifting boundaries between the economic and the non-economic, all within a methodological context. Schools of thought and individuals, that have been neglected or marginalised, are treated in full, including classical political economy and Marx, the German and British historical schools, American institutionalism, Weber and Schumpeter and their programme of Socialokonomik, and the Austrian school. At the same time, developments within the Mainstream Tradition from marginalism through Marshall and Keynes to general equilibrium theory are also scrutinised, and the clashes between the various camps from the famous Methodenstreit to the fierce debates of the 1930s and beyond brought to the fore. The prime rationale underpinning this account drawn from the past is to put the case for political economy back on the agenda. This is done by treating economics as a social science once again, rather than as a positive science, as has been the inclination since the time of Jevons and Walras. It involves transcending the boundaries of the social sciences, but in a particular way that is in exactly the opposite direction now being taken by "economics imperialism". Drawing on the rich Traditions of the past, the reintroduction and full incorporation of the social and the historical into the main corpus of political economy will be possible in the future.
Salazar Baquero, Edgar Emilio - One of the best experts on this subject based on the ideXlab platform.
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Trends in Latin American Accounting Research: Characterization of the effects of IFRS adoption
'Informa UK Limited', 2021Co-Authors: Salazar Baquero, Edgar EmilioAbstract:El debate generado por la adopción generalizada de los estándares contables emitidos por el IASB puede entenderse como una tensión entre las distintas corrientes de investigación contable. El presente trabajo recopila, clasifica y caracteriza la literatura sobre los efectos de la implementación de NIIF en Latinoamérica, identificando las posturas paradigmáticas que sirven de referencia para los procesos de investigación utilizados. La visión principal de la investigación contable se caracteriza por percibir la realidad como objetiva, verificable y externa al sujeto, por ser de corte deductivo y basarse en métodos cuantitativos que logran generalizaciones a partir del análisis de datos empíricos. La revisión del marco teórico, las metodologías y conclusiones de los trabajos encontrados, permite concluir que esta visión principal es la que predomina en los estudios sobre los efectos de las NIIF en Latinoamérica. En total se analizaron 62 artículos de los cuales la mayoría se ocupa de estudiar el efecto de las nuevas normas contables en la calidad de la información, en el funcionamiento del mercado y en la firma. Un número menor de artículos (2) revisa otros efectos tales como los relacionados con el proceso de enseñanza y aprendizaje y con el papel de la academia en la difusión de ideologías. Los resultados encontrados presentan evidencia contradictoria. Algunos trabajos confirman los beneficios esperados de la adopción de las NIIF, mientras que otros no encuentran impactos significativos. Incluso algunos trabajos documentan efectos adversos. Sobresale Brasil como el país que más autores y trabajos aporta sobre la materia. Por último, se advierten espacios para futuras investigaciones relacionadas con las categorías de análisis de los efectos, las metodologías empleadas y de las corrientes paradigmáticas de investigación. (Texto tomado de la fuente)The debate generated by the widespread adoption of the accounting standards issued by the IASB can be seen as a tension between the different streams of accounting research. This work collects, classifies and characterizes the literature on the effects of IFRS implementation in Latin America, identifying the paradigmatic positions that serve as a reference for the research processes. The Mainstream accounting research is characterized by perceiving reality as objective, verifiable and external to the subject, based on hypothetico-deductivism and quantitative methods of analysis of empirical data. The review of the theoretical framework, the methodologies and conclusions of the analysed papers, allows us to conclude that this Mainstream Tradition is the one that predominates in the studies on the effects of IFRS in Latin America. 62 articles were analysed, most of which deal with studying the effect of the new accounting standards on the quality of information, the functioning of the market and some specifics effects on the firm. A smaller number of articles (2), focus on other effects such as those related to the accounting teaching and learning process and the role of intellectuals and academia in constructing and disseminating ideological narratives. The results found show contradictory evidence. While some studies confirm the expected benefits of adopting IFRS, others do not find positive changes associated with the new accounting standards. A smaller number of papers present negative effects. Brazil stands out as the country that contributes the most authors and works on the subject. Finally, we found some avenues for future research including new categories of the effects, methodological issues and the impact of philosophical paradigms of accounting research.MaestríaMagíster en Contabilidad y Finanza
Markus Granlund - One of the best experts on this subject based on the ideXlab platform.
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extending ais research to management accounting and control issues a research note
International Journal of Accounting Information Systems, 2011Co-Authors: Markus GranlundAbstract:The purpose of this commentary is to initiate discussion on the status of research on the interface between management control, especially management accounting, and information technology, and on how we could proceed to understand this relationship and changes in it. The commentary also points to the need for expanding the sphere of theories and methodologies applied in the accounting information systems field, if we want to explain and understand the complex and mutually constitutive nature of the relationship, especially how new technologies are actually designed and adapted to work in practice. The Mainstream Tradition tends to largely ignore the design and implementation processes and especially the struggles therein.
