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Activists reframe profit to create visibilities and bridges to the suffering of distant others. Reframing the calculation and boundary of profit is a strategy to elicit moral outrage, hope and ultimately a more just world. Through these reframings, activists in three different social movements were able to change the possibilities of who and what can be profitable, and how. When accounting for assets, the difference between the asset’s account balance and the contra account balance is referred to as the book value. There are two major methods of determining what should be booked into a contra account. Contra equity reduces the total number of outstanding shares on the balance sheet.
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They deploy a set of textual strategies – imitation, redefinition, innovation, and codification – to translate CSEA into a hybrid ‘textuality’ (i.e., interspace and duality between accounting text – textuality – and material practices – reality) whereby the global context is textualized as local and the local is contextualised as global. Nationalism, cultural ethics, and poverty enter this textuality as discursive elements that reactivate locality. A cultural notion of philanthropic giving, dana, gives local cultural authenticity to this textuality while the national politico-economic identity of poverty textualizes CSEA as a national development strategy. The paper also critiques whether these postcolonial dynamics can promote agonistic accountabilities. It contributes to the accounting literature on postcolonialism, imperialism, and globalization discourses.
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Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality
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- This is believed to facilitate steps towards a more socially and environmentally just society (Brown and Dillard, 2013, Dey et al., 2011, Gray et al., 2014) as well as to match corporations’ totalizing power with responsibility .
- In the Details overview you can see the average speaking and reading time for your text, while Reading Level is an indicator of the education level a person would need in order to understand the words you’re using.
- However, that $1.4 billion is used to reduce the balance of gross accounts receivable.
- A potentially interesting range of such accounts are counter accounts, which can be defined as alternative representations of organizations, industries or governance regimes, produced by civic society groups in order to rectify a state of affairs that is considered harmful or otherwise undesirable (Thomson et al., 2015).
- Contra equity reduces the total number of outstanding shares on the balance sheet.
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