دانلود رایگان ترجمه مقاله رابطه منطقی سازی اقتصادی با کاهش یا افزایش ارزشهای شغلی حسابداری (نشریه اسپرینگر ۲۰۱۷) (ترجمه رایگان – برنزی ⭐️)
این مقاله انگلیسی ISI در نشریه اسپرینگر در ۱۵ صفحه در سال ۲۰۱۷ منتشر شده و ترجمه آن ۱۲ صفحه میباشد. کیفیت ترجمه این مقاله رایگان – برنزی ⭐️ بوده و به صورت ناقص ترجمه شده است.
دانلود رایگان مقاله انگلیسی + خرید ترجمه فارسی | |
عنوان فارسی مقاله: |
آیا منطقی سازی اقتصادی باعث کاهش یا افزایش ارزشهای شغلی متخصصان حسابداری می شود؟ |
عنوان انگلیسی مقاله: |
Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values? |
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مشخصات مقاله انگلیسی (PDF) | |
سال انتشار | ۲۰۱۷ |
تعداد صفحات مقاله انگلیسی | ۱۵ صفحه با فرمت pdf |
رشته های مرتبط با این مقاله | حسابداری |
گرایش های مرتبط با این مقاله | حسابداری مالی |
چاپ شده در مجله (ژورنال) | مجله اخلاق در کسب و کار – Journal of Business Ethics |
کلمات کلیدی | حرفه حسابداری، اخلاقیات حسابداری، ارزشهای شغلی، منطقی سازی اقتصادی، عقلانیت اقتصادی |
رفرنس | دارد ✓ |
کد محصول | F1433 |
نشریه | اسپرینگر – Springer |
مشخصات و وضعیت ترجمه فارسی این مقاله | |
وضعیت ترجمه | انجام شده و آماده دانلود |
تعداد صفحات ترجمه تایپ شده با فرمت ورد با قابلیت ویرایش | ۱۲ صفحه (۲ صفحه رفرنس انگلیسی) با فونت ۱۴ B Nazanin |
ترجمه عناوین تصاویر و جداول | ترجمه شده است ✓ |
ترجمه متون داخل تصاویر | ترجمه شده است ✓ |
ترجمه متون داخل جداول | ترجمه نشده است ☓ |
درج تصاویر در فایل ترجمه | درج نشده است ☓ |
درج جداول در فایل ترجمه | درج نشده است ☓ |
کیفیت ترجمه | کیفیت ترجمه این مقاله پایین میباشد |
توضیحات | چند بخش اول این مقاله ترجمه شده است. |
فهرست مطالب |
چکیده |
بخشی از ترجمه |
چکیده |
بخشی از مقاله انگلیسی |
Abstract Following corporate accounting scandals there has been an increasing concern with understanding the factors that undermine the occupational values of accounting professionals, which emphasize self-transcendence in the pursuit of public good and openness to change in the pursuit of autonomy and creativity. Prior studies have demonstrated that these values are undermined in economically rationalized organizational environments. Our study advances this research by examining how accounting professionals’ occupational values are infuenced by the economic rationalization of countries where they are employed. While economic rationalization of countries is recognized as a key macrostructural, social-level infuence on individual values, the theory is divided regarding its normative efects. While economic rationalization may decrease the priority of occupational values by transforming professional action in accordance with the calculative logic of economic rationality, it can also increase the priority of these values by providing resources necessary for freeing professionals from the material constraints of survival. We test these divergent insights using the European Social Survey data for 28 countries. Our results indicate that economic rationalization decrease accountants’ occupational values beyond the efects of cultural values and work-related characteristics. ۱- Introduction Corporate accounting scandals worldwide, such as Enron, Parmalat and Anglo Irish Bank, undermined public confdence in the moral character of the accounting profession (Mele et al. 2017; Satava et al. 2006). These scandals highlighted the importance of understanding environmental factors that afect accountants’ commitment to the occupational values of professionalism (Jackling et al. 2007; Graafand and Van de Ven 2011), which emphasize independent client assessment oriented toward public good (Loeb 1988; Duska and Duska 2003). A fundamental assumption of the research on business ethics (Sen 1987; Ghoshal 2005; Ferraro et al. 2005) and professions (Ritzer and Walcak 1988; Freidson 2001; Timmermans and Berg 2003) is that these occupational values are undermined in vocational environments that are dominated by economic rationality. This is because economically rational action, in the most generic sense, standardizes human activity in accordance with the logic of instrumentally rational calculation that utilizes the most efective means to achieve self-interested ends (Huehn 2008; Dierksmeier 2011; Racko 2017a). Prior studies demonstrate how the occupational values of business professionals and students are undermined in business education programs, which are guided homogenously by economic rationality (Frank et al. 1993; Lynnette and Davis 2004; Ghoshal 2005; Wang et al. 2011; Huehn 2014; Racko et al. 2017). The practical implication of these studies is that socialization of occupational values is particularly important in economically rationalized study and work environments. Our study advances the understanding of the normative efect of economically rationalized environments by examining the efect of the economic rationalization of countries on the occupational values of accounting professionals. This is important for two reasons. First, economic rationalization of countries is theoretically recognized as a key macrostructural force that infuences individuals’ values across distinct national cultures, organizational types and sectors of employment (Weber 1978; Hofstede 2001; Inglehart and Welzel 2005; Ferraro et al. 2005). Because in countries with a more rationalized national economy work is more homogenously guided by the values of economic rationality that emphasize instrumentally rational utilization of resources, people in these countries are more likely to act in an instrumentally rational way by using the most efective means to achieve self-interested ends (Weber 1978; Tonnies 1996; Ferraro et al. 2005; Ritzer 2011). In these countries, people are more likely to adopt calculative and strategic approach to human interaction and to be responsive to incentives that facilitate utility maximization. While economic rationalization is an important medium for the transmission of the values of economic rationality, its efects on accountants’ values have not been examined. Second, the theory concerning the normative efects of economic rationalization is inconsistent. On the one hand, economic rationalization may decrease the priority of accounting professionals’ occupational values by reorganizing their mental processes in accordance with the calculative logic of economic rationality (Weber 1978; Tonnies 1996; Ritzer 2011; Racko 2011). Business professionals who internalize the values of economic rationality in economically rationalized work environments are likely to sacrifce their occupational concern with independence and public good to pursue their economic self-interest (Goshal 2005; Ferraro et al. 2005; Huehn 2014). On the other hand, economic rationalization can increase the commitment of business professionals to these occupational values by generating resources, which can increase their occupational autonomy and pro-social concern with public good by freeing them from the material necessities of survival (Lerner 1958; Inkeles and Smith 1974; Inglehart and Welzel 2005). We test these contradictory insights by examining the following research question: Does economic rationalization decrease or increase accounting professionals’ occupational values? The paper is structured as follows. In the next section, we highlight the occupational values of accounting professionals and present the hypotheses of the impact efect of economic rationalization on these values. Subsequently, we review the methods and fndings. Finally, we consider the theoretical and practical implications of our fndings.. |
دانلود رایگان مقاله انگلیسی + خرید ترجمه فارسی | |
عنوان فارسی مقاله: |
آیا منطقی سازی اقتصادی باعث کاهش یا افزایش ارزشهای شغلی متخصصان حسابداری می شود؟ |
عنوان انگلیسی مقاله: |
Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values? |
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