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Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. Vivien Beattie, Файл XLS · Appendix C Appendix B Appendix A Subsectors Introduction NL_AFTER_CMB_AND_IGIB_AND_PGIB PRODUCT_CODE Файл PDF540 International Journal of Pharmaceutical Compounding Vol. 13 No. 6 | November/December 2009 www.IJPC.com Quality Control Analytical Methods)J[\ZIK\ Royal College of Obstetricians and Gynaecologists (RCOG), British Society for Gynecological Endoscopy. Best practice in outpatient hysteroscopy.


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Students study selected Old and New Testament texts and explore the historical Biblical perspective of Christianity in the context of grace and the Gospel of Jesus This Rule document was issued by the Energy Efficiency and Renewable Energy Office (EERE) For related information, Open Docket Folder



This plenary address paper traces the development of accounting narratives in external reporting practice and research, focussing on corporate-sourced financial communications to shareholders and analysts. It is written from the personal perspective of a researcher who began in the positivist tradition of disclosure research and is increasingly engaging with the more interpretive/critical tradition of socially-constructed narratives. Whereas early accounting narratives research existed at the margins, modern content-analytic work on disclosures rose to a position of prominence, alongside the rise of non-financial information in the practice domain. In recent years, large-scale linguistic studies have entered the mainstream positivist North American literature, supported by computerised natural language processing. Outside this community, accounting research has witnessed a ‘narrative turn’, similar to many other social science disciplines, marking a shift away from realism and positivism. This paper argues for the importance of both lines of research. Participants' actions in relation to accounting narratives may be understood in terms of, inter alia, both economic explanations based on utility maximisation and behavioural explanations based on psychology and the embeddedness of narrative in social practice. In terms of methodology and methods, the weakening of the deep-surface divide is exemplified by the common combination of corpus linguistics approaches with (critical) discourse analysis in other disciplines. Based on a discussion of key issues, theory, methodology and methods, a framework for thinking about research in accounting narratives is offered. The challenge is to better understand the role of narratives in the increasingly rich, complex information environment of external reporting.

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Note from the National Guideline Clearinghouse: This guideline references a drug(s) for which important revised regulatory and/or warning information has been released.


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