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Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden. 相似文献
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AbstractWhile research on consumer identity projects has begun to include marginalised consumers, we nevertheless lack insight of the ways in which socio-historical understandings of gendered identity are (re)constructed in the context of consumer resistance and in relation to the market. Using Critical Discourse Analysis, we draw on Butler's notion of performative identity formation and combine this with Bourdieu's notion of capital as identity resource, first to explore performative identity construction of fatshion bloggers embedded in the normative understandings of gendered identity, of adopting and negotiating the dominant cultural discourses of fashion, and second to consider the subversion of such discourses and resistant acts as these are enabled by normativity. We establish two performative identity tactics that highlight normativity as a resource for resistance. 相似文献
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André Carlos Busanelli de Aquino André Feliciano Lino Ricardo Lopes Cardoso Giuseppe Grossi 《公共资金与管理》2020,40(7):499-508
ABSTRACT This paper shows how the Brazilian Treasury has developed strategies to build legitimacy in a civil law context where the legislature left a vacuum regarding the accrual accounting standard-setting mandate. While the accounting ‘rule-enforcers’ neglected to require compliance with the rules, the ‘rule-makers’ co-operated with each other to build normativity for accounting rules and eventually attempted to develop new forms of enforcement, which the ‘rule-appliers’ lobbied against. 相似文献
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Clive Barnett 《International journal of urban and regional research》2014,38(5):1625-1643
The relationship between urbanization and democratization remains under‐theorized and under‐researched. Radical urban theory has undergone a veritable normative turn, registered in debates about the right to the city, spatial justice and the just city, while critical conceptualizations of neoliberalism present ‘democracy’ as the preferred remedy for injustice. However, these lines of thought remain reluctant to venture too far down the path of political philosophy. The relationship between urban politics and the dynamics of democratization remains under‐theorized as a result. It is argued that this relationship can be usefully understood by drawing on lessons from avowedly normative styles of political theorizing, specifically post‐Habermasian strands of critical theory. Taking this tradition seriously helps one to notice that discussions of urbanization, democracy, injustice and rights in geography, urban studies and related fields invoke an implicit but unthematized democratic norm, that of all‐affected interests. In contemporary critical theory, this norm is conceptualized as a worldly register of political demands. It is argued that the conceptual disaggregation of component values of democracy undertaken through the ‘spatial turn’ in recent critical theory reorients the analysis of the democratic potentials of urban politics around the investigation of the multiple forms of agency which urbanized processes perform in generating, recognizing and acting upon issues of shared concern. 相似文献
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