FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4285683632> ?p ?o ?g. }

• W4285683632 endingPage "173" @default.
• W4285683632 startingPage "141" @default.
• W4285683632 abstract "Research Question: How will the Substance-over-Form (SoF) ‘organism’ survive, mutate and develop in a new and unfamiliar ‘environment’? Motivation: Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on “philosophy of language and accounting”. Alexander et al. (2018) used the “Substance-over-Form” principle as a case study investigation of the practicability, or non-practicability, of harmonising changes in accounting regulation across seven countries (and six languages). The objective of this paper is to investigate on a very different context: Albania (an EU candidate country, an ex-communist “Balkan state”, a different socially-constructed reality). Idea: This analysis shows the evolution of the SoF concept, by emphasizing the importance of the translation of official documents from English to Albanian and vice versa, comparing the content, the quality, and the level of translation in accounting. Data: We first analysed the main Albanian legislations on accounting from 1990 (opening year of the country to the free market economy) until 2021. Then, in order to assess the quality of translation from English to Albanian, we also critically examined the content and the level of translation of the 2018 IASB Conceptual Framework for Financial Reporting. Tools: The paper follows a deductive approach, as the results come from contextual data or clauses. A manual content analysis is implemented. Subsequently, a critical semantic analysis and an in-depth investigation on the level of translation of the accounting concepts, with an explicit focus on SoF treatment, is performed. Findings: The exposition, analysis and results are fully consistent with our theoretical framework, “social Darwinism”. We add the Albanian case to previous studies, providing a contrasting scenario in that Albania has a significantly different history over recent decades. We illustrate a different socially-constructed reality from the seven countries of Alexander et al. (2018), and extend the overall understanding and the overall picture. The Albanian “organism” (accounting GAAP system) is consistent with its socially-constructed reality/environment. SoF seems to be distorted in its passage from Directive/IFRS originating sources, and this may well be fully consistent with local needs, realities, and cultures. Contribution: This research contributes to academic debate in three ways. First, it adds evidence to the literature on harmonisation processes, analysing the evolution of financial reporting regulation for a specific country and the application of a fundamental concept, such as SoF, comparing it to other national regulations. Second, this work contributes to further research, being a pioneer for the application of the “social Darwinism” to the analysis of a GAAP system. Finally, the paper contributes to the development of research on translation issues in accounting, by technically analysing the level of translation of the IASB Conceptual Framework for Financial Reporting and back-translating from national Laws." @default.
• W4285683632 created "2022-07-17" @default.
• W4285683632 creator A5019137000 @default.
• W4285683632 creator A5082749953 @default.
• W4285683632 creator A5085957454 @default.
• W4285683632 date "2022-06-01" @default.
• W4285683632 modified "2023-09-25" @default.
• W4285683632 title "IFRS meets the realities of a post-communist Balkan State" @default.
• W4285683632 doi "https://doi.org/10.24818/jamis.2022.02001" @default.
• W4285683632 hasPublicationYear "2022" @default.
• W4285683632 type Work @default.
• W4285683632 citedByCount "3" @default.
• W4285683632 countsByYear W42856836322022 @default.
• W4285683632 countsByYear W42856836322023 @default.
• W4285683632 crossrefType "journal-article" @default.
• W4285683632 hasAuthorship W4285683632A5019137000 @default.
• W4285683632 hasAuthorship W4285683632A5082749953 @default.
• W4285683632 hasAuthorship W4285683632A5085957454 @default.
• W4285683632 hasBestOaLocation W42856836321 @default.
• W4285683632 hasConcept C10138342 @default.
• W4285683632 hasConcept C111472728 @default.
• W4285683632 hasConcept C121955636 @default.
• W4285683632 hasConcept C124952713 @default.
• W4285683632 hasConcept C138885662 @default.
• W4285683632 hasConcept C142362112 @default.
• W4285683632 hasConcept C144024400 @default.
• W4285683632 hasConcept C144133560 @default.
• W4285683632 hasConcept C162446236 @default.
• W4285683632 hasConcept C166957645 @default.
• W4285683632 hasConcept C17744445 @default.
• W4285683632 hasConcept C182306322 @default.
• W4285683632 hasConcept C2776285698 @default.
• W4285683632 hasConcept C2778587509 @default.
• W4285683632 hasConcept C2779343474 @default.
• W4285683632 hasConcept C2779530757 @default.
• W4285683632 hasConcept C36289849 @default.
• W4285683632 hasConcept C95457728 @default.
• W4285683632 hasConceptScore W4285683632C10138342 @default.
• W4285683632 hasConceptScore W4285683632C111472728 @default.
• W4285683632 hasConceptScore W4285683632C121955636 @default.
• W4285683632 hasConceptScore W4285683632C124952713 @default.
• W4285683632 hasConceptScore W4285683632C138885662 @default.
• W4285683632 hasConceptScore W4285683632C142362112 @default.
• W4285683632 hasConceptScore W4285683632C144024400 @default.
• W4285683632 hasConceptScore W4285683632C144133560 @default.
• W4285683632 hasConceptScore W4285683632C162446236 @default.
• W4285683632 hasConceptScore W4285683632C166957645 @default.
• W4285683632 hasConceptScore W4285683632C17744445 @default.
• W4285683632 hasConceptScore W4285683632C182306322 @default.
• W4285683632 hasConceptScore W4285683632C2776285698 @default.
• W4285683632 hasConceptScore W4285683632C2778587509 @default.
• W4285683632 hasConceptScore W4285683632C2779343474 @default.
• W4285683632 hasConceptScore W4285683632C2779530757 @default.
• W4285683632 hasConceptScore W4285683632C36289849 @default.
• W4285683632 hasConceptScore W4285683632C95457728 @default.
• W4285683632 hasIssue "2" @default.
• W4285683632 hasLocation W42856836321 @default.
• W4285683632 hasLocation W42856836322 @default.
• W4285683632 hasLocation W42856836323 @default.
• W4285683632 hasOpenAccess W4285683632 @default.
• W4285683632 hasPrimaryLocation W42856836321 @default.
• W4285683632 hasRelatedWork W1587793686 @default.
• W4285683632 hasRelatedWork W1975056585 @default.
• W4285683632 hasRelatedWork W2068044545 @default.
• W4285683632 hasRelatedWork W219664002 @default.
• W4285683632 hasRelatedWork W2257420638 @default.
• W4285683632 hasRelatedWork W2563749514 @default.
• W4285683632 hasRelatedWork W2748952813 @default.
• W4285683632 hasRelatedWork W2775747346 @default.
• W4285683632 hasRelatedWork W4299823064 @default.
• W4285683632 hasRelatedWork W4380185059 @default.
• W4285683632 hasVolume "21" @default.
• W4285683632 isParatext "false" @default.
• W4285683632 isRetracted "false" @default.
• W4285683632 workType "article" @default.