| 1 |
The Red‐Shirt‐sided underground movements in Thai politics: resistant operations towards the Mysterious Land
|
|
|
|
BASE
|
|
Show details
|
|
|
| 2 |
Understanding the factors that influence the IFRS adoption and translation from a Strong Structuration Theory perspective
|
|
|
|
Abstract:
The purpose of this thesis is to explore the adoption and translation of IFRS in Saudi Arabia. In particular, the thesis investigates the Saudi Organization of Certified Public Accountants (SOCPA) role, delineating the extent to which this organization influences the country’s accounting profession through power and position. Using the Strong Structuration Theory (SST), the thesis demonstrates the IFRS translation as part of the adoption process and reveals the translation outcomes’ institutional effects. SST allows the researcher to facilitate and analyse both the internal and external structures and agency involved in adopting and translating IFRS and engenders an understanding of the interplay of these structures and agent in the process. In doing so, the study addresses the network surrounding SOCPA (the agent-in-focus) and how this agency acts within its network (agents-in-context). Interviews supplemented document analysis; the interviews were conducted with SOCPA, IFRS Foundation, and a number of Saudi accounting firms and businesses. The data collected give clear evidence on SOCPA’s role in monitoring and updating the accounting system. The study finds that SOCPA actively participates in translating IFRS and critically reviews IFRS, which led them to participating in updating IFRS. The findings demonstrate that the agent in focus has maintained a duality relation with their networks, resulting in the reproduction of accounting practices. The study contributes theoretically in moving from ontological analysis to more action-based analysis by providing insights into how contextual factors influence the structure and agency involved in the IFRS adoption and translation. There is a limited emphasis on IFRS translation literature that investigates the interplay between the agency and the structures. Using SST in a case study provides inputs to the literature by looking at the issue of translation from the power of people involved and their understanding of their external structure rather than focusing on the language issue as a practice (Cooper and Robson, 2006). The knowledge gained In this study can be an insight for emerging countries in general and Arabic-speaking countries that consider IFRS. This understanding may provide institution such as SOCPA and IFRS Foundation insight about current issues related to IFRS.
|
|
Keyword:
H Social Sciences (General); HB Economic Theory; HF Commerce; HF5601 Accounting; HG Finance; HM Sociology; HN Social history and conditions. Social problems. Social reform
|
|
URL: http://repository.essex.ac.uk/31451/1/Nada%20Almusaad%20Phd%20Thesis.pdf
http://repository.essex.ac.uk/31451/
|
|
BASE
|
|
Hide details
|
|
|
| 3 |
社会视角 Social perspective:an intermediate-advanced Chinese course: volume II
|
|
|
|
BASE
|
|
Show details
|
|
|
| 4 |
From London to Leipzig and back: (Post-)Punk, ‘Endzeit’ and Gothic in the GDR
|
|
|
|
BASE
|
|
Show details
|
|
|
| 5 |
Keyboard warriors : messaging, mobilisation and the UK radical right in the social media age
|
|
|
|
BASE
|
|
Show details
|
|
|
| 6 |
The development of education and Grammatica in Medieval Iceland
|
|
|
|
BASE
|
|
Show details
|
|
|
| 7 |
Conditionality, surveillance, and citizenship: examining the impacts of the 2010–2015 Coalition Government’s welfare reform program on disabled people living in Scotland
|
|
|
|
BASE
|
|
Show details
|
|
|
| 8 |
Capturing Appalachia: Visualizing coal, culture, and ecology
|
|
|
|
BASE
|
|
Show details
|
|
|
| 9 |
Ideological mediation in the translation of geopolitical texts: an English-Kurdish case-study
|
|
|
|
BASE
|
|
Show details
|
|
|
| 10 |
Neoliberal urbanism and spatial composition in recessionary Glasgow
|
|
|
|
BASE
|
|
Show details
|
|
|
| 12 |
Critically evaluating recent models of disability with reference to d/Deaf Signers’ concert experiences
|
|
|
|
BASE
|
|
Show details
|
|
|
| 13 |
Landscapes of specific literacies in contemporary society: exploring a social model of literacy
|
|
|
|
BASE
|
|
Show details
|
|
|
| 14 |
Building capacity for regeneration: making sense of ambiguity in urban policy outcomes
|
|
|
|
BASE
|
|
Show details
|
|
|
| 15 |
Multimodal crime news in Japan and the UK: a study of the interaction between news production and reception
|
|
|
|
BASE
|
|
Show details
|
|
|
| 16 |
Re-assessing audiences: how and why do women consume pornography in contemporary Britain?
|
|
|
|
BASE
|
|
Show details
|
|
|
| 17 |
The Mediation of Cultural Identities: Changing Practices and Policies in Contemporary Turkey
|
|
|
|
BASE
|
|
Show details
|
|
|
| 18 |
Charting the variety of aspirations of Romani/Gypsy groups in Turkey
|
|
|
|
BASE
|
|
Show details
|
|
|
| 19 |
Language, identity and conflict: a comparative study of language in ethnic conflict in Europe and Eurasia
|
|
|
|
BASE
|
|
Show details
|
|
|
| 20 |
Family participation in initial child protection case conferences: report on a pilot project for Liverpool Area Child Protection Committee
|
|
|
|
BASE
|
|
Show details
|
|
|
|
|
