Search results for "Finanzwirtschaft"

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Intellectual engagements of accounting academics: The ‘forecasted losses' intervention

2022

This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial re…

ManifestoIndustrial managementInformation Systems and Managementcritical accountingSociology and Political ScienceEconomicsAccounting scholarshipFinanzwirtschaft RechnungswesenaccountingEmpresas-GestiónReflexivitätLegislationContext (language use)AccountingLaw and economicsindustrielle Beziehungenindustrial relationsAccountingPolitical scienceReflexivityddc:330Industrial relationsSpanienRechnungswesenReflexivityISSPbusiness.industryreflexivityWirtschaftUNESCO::CIENCIAS ECONÓMICASIntellectual interventionsIntellectual capitalCritical accountingWork Orientations III - ISSP 2005 (ZA4350 v2.0.0); International Social Survey Programme: Work Orientations IV - ISSP 2015 (ZA6770 v2.1.0) [critical accounting; intellectual interventions; International Social Survey Programme]Financial Planning AccountancySpainCapital (economics)Industrial relationsintellectualDerecho y economíaintellectual interventionsbusinessFinanceIntellektueller
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