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Soziale Arbeit als Arbeit am Gemeinwesen: Ein theoretischer Begründungsrahmen
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May, Michael. - : Verlag Barbara Budrich, 2022. : DEU, 2022. : Opladen, 2022
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In: 14 ; Beiträge zur Sozialraumforschung ; 192 (2022)
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The Red‐Shirt‐sided underground movements in Thai politics: resistant operations towards the Mysterious Land
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Understanding the factors that influence the IFRS adoption and translation from a Strong Structuration Theory perspective
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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.
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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
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URL: http://repository.essex.ac.uk/31451/1/Nada%20Almusaad%20Phd%20Thesis.pdf
http://repository.essex.ac.uk/31451/
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社会视角 Social perspective:an intermediate-advanced Chinese course: volume II
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From London to Leipzig and back: (Post-)Punk, ‘Endzeit’ and Gothic in the GDR
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Keyboard warriors : messaging, mobilisation and the UK radical right in the social media age
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The development of education and Grammatica in Medieval Iceland
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Conditionality, surveillance, and citizenship: examining the impacts of the 2010–2015 Coalition Government’s welfare reform program on disabled people living in Scotland
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Capturing Appalachia: Visualizing coal, culture, and ecology
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Ideological mediation in the translation of geopolitical texts: an English-Kurdish case-study
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La Salud Pública como problema de gobierno. Análisis de los problemas sociales de Salud Pública bajo el modelo de gobernanza
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In: TDX (Tesis Doctorals en Xarxa) (2015)
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Neoliberal urbanism and spatial composition in recessionary Glasgow
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Critically evaluating recent models of disability with reference to d/Deaf Signers’ concert experiences
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Landscapes of specific literacies in contemporary society: exploring a social model of literacy
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Sexuated Topology and the Suspension of Meaning: A Non-Hermeneutical Phenomenological Approach to Textual Analysis
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Detection of Translator Stylometry using Pair-wise Comparative Classification and Network Motif Mining ...
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Detection of Translator Stylometry using Pair-wise Comparative Classification and Network Motif Mining
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Building capacity for regeneration: making sense of ambiguity in urban policy outcomes
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