This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-...This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.展开更多
In this article, I examine the view that there is a human right to democracy, and consider why we should regard this issue as decisive in solving the problems of foreign interference in the protection of human rights....In this article, I examine the view that there is a human right to democracy, and consider why we should regard this issue as decisive in solving the problems of foreign interference in the protection of human rights. I also note that there has been almost no discussion about the holder of the human right to democracy, that is, who is to hold this right. After comparing John Rawls＇ argument against the human right to democracy and Thomas Christiano＇s argument for it and showing similarities and critical differences among their arguments, I insist that we ought to be sensitive when proclaiming that democracy--be it a minimally egalitarian democracy or a more exacting one--is a universal value. We have sufficient cause to consider carefully not only the political circumstances but also the political infrastructure of the country before we proceed to an even limited intervention in the name of the protection of a human right to democracy. If the human right to democracy is not just a right to vote, but a right to the whole process of establishment and enjoyment of democracy, it should be understood as a group right that pertains to a human population that legitimately claims political self-determination. Any human population that insists on the democratic self-determination of their political will is both able and entitled to establish and administer democratic institutions, regardless of the diversity of its ascribed or cultural characteristics. The establishment of such a group with a firm political identity should be considered as the political infrastructure to claim and exercise the human right to democracy.展开更多
文摘This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.
文摘In this article, I examine the view that there is a human right to democracy, and consider why we should regard this issue as decisive in solving the problems of foreign interference in the protection of human rights. I also note that there has been almost no discussion about the holder of the human right to democracy, that is, who is to hold this right. After comparing John Rawls＇ argument against the human right to democracy and Thomas Christiano＇s argument for it and showing similarities and critical differences among their arguments, I insist that we ought to be sensitive when proclaiming that democracy--be it a minimally egalitarian democracy or a more exacting one--is a universal value. We have sufficient cause to consider carefully not only the political circumstances but also the political infrastructure of the country before we proceed to an even limited intervention in the name of the protection of a human right to democracy. If the human right to democracy is not just a right to vote, but a right to the whole process of establishment and enjoyment of democracy, it should be understood as a group right that pertains to a human population that legitimately claims political self-determination. Any human population that insists on the democratic self-determination of their political will is both able and entitled to establish and administer democratic institutions, regardless of the diversity of its ascribed or cultural characteristics. The establishment of such a group with a firm political identity should be considered as the political infrastructure to claim and exercise the human right to democracy.
