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Full-Text Articles in Business

Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian Apr 2024

Accounting For The Gift: Theology And Ethics In Accounting, Daniel Sebastian

Religious Studies Theses and Dissertations

Accounting is often assumed to be a neutral presentation of the facts of economic activities and actions. Its double-entry system means that it is always in balance and comports to the rigor of mathematical formulas, and it is taken to be a matter of empirical counting that lends it certainty as well. The dissertation argues that this description of accounting is inadequate. Accounting is better seen as a political tool and technology for producing trust that can help resolve social conflicts. As such, accounting is not value-neutral but carries within it a particular sociality that has moral implications. These moral …


Adapting And Validating A Survey To Assess Host Communities Support For Migration, Jhon G. Botello, Katherine Palacio, Erika Frydenlund, Humberto Llinás, Jose Padilla Jan 2024

Adapting And Validating A Survey To Assess Host Communities Support For Migration, Jhon G. Botello, Katherine Palacio, Erika Frydenlund, Humberto Llinás, Jose Padilla

VMASC Publications

Migration presents challenges to receiving communities, as it tests their ability to respond to unexpected expenditures and social stresses. Evaluating the local impact of rapid and substantial migration flows is difficult due to the absence of a validated instrument for assessing community support for migration. Our study adapted and validated a Support for Migration Assessment survey (SMA) based on Social Exchange Theory (SET). The validation of the SMA contributes in two significant ways. First, it establishes an instrument that enables the assessment of support for migration (SFM) by considering community-level factors: trust in institutions (TII), overall community satisfaction (OCS), and …