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EN
Although influence of reference population on assessment of individual position is well recognized on the ground of sociology, its impact is rarely taken into account in economic analysis of inequality. Few analyses that are concerned with issue of reference groups in the context of inequality and relative deprivation measurement deal, however, with single reference group. The aim of the paper is consideration on how concept of reference populations of different kind (reference groups and reference categories) may be applied to assessment of aggregated complaint that results from inequality in income (wealth) distribution.
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After the dialogical self, what?

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EN
The idea of the dialogical self is a large step forward in linking the self to the social environment which forms it and provides its content. However, using an empirically-based, widely-known model of social relations, I propose that the concept of the self may be an extraneous item in the toolbox of dialogical-self theorists and practitioners. Rather, since the self is created by the social milieu, it may make sense to work with that milieu directly rather than with its product. This proposal has particular import for psychotherapy and I address some specifics of this claim to therapists.
EN
The model presented herein concerns a population of consumers with purchasing decision driven by reference groups. The goal of the paper is to verify through simulations whether introduction of local interactions infl uences the results from earlier approximate models. Local interactions were introduce into the model through the use of Poisson graphs. It is showed that the results are qualitatively identical to the previous results from the approximate models. Additionally, the full distribution of producers’ market shares is estimated based on the results of simulations.
PL
Cel: Celem artykułu jest prezentacja istniejących w świadomości księgowych profesjonalnych grup odniesienia, które stanowią źródło wartości, norm i ocen własnych zachowań księgowych. Metodyka/podejście badawcze: Badanie jakościowe przeprowadzono w formie wywia-dów pogłębionych z 38 księgowymi posiadającymi minimum trzyletni staż pracy w biurach rachunkowych lub na samodzielnych stanowiskach w przedsiębiorstwach. Wyniki: Opinie respondentów wskazują na równoczesne występowanie trzech płaszczyzn, które stanowią podstawę identyfikacji profesjonalnych grup odniesienia: pozytywnego i negatywnego, grupa starszych (doświadczonych) i młodszych (niedoświadczonych) księ-gowych oraz odmienne postrzeganie księgowych pracujących w biurach rachunkowych i zatrudnionych w działach księgowości w przedsiębiorstwach samodzielnie prowadzących rachunkowość. Zidentyfikowane grupy odniesienia mają jednocześnie charakter normatywny i porównawczy, choć aspekt normatywny zdaje się dominować. Ograniczenia/implikacje badawcze: Ograniczenia badania wynikają z zastosowanej meto-dy (badanie jakościowe) oraz z charakterystyk respondentów, którymi byli księgowi pracujący w Polsce. Ponadto, identyfikacja grup odniesienia była prowadzona jedynie pod kątem profesjo-nalnych grup odniesienia, z pominięciem szerzej rozumianych społecznych grup odniesienia. Oryginalność/wartość: w artykule opisano pierwsze badanie, którego celem jest identy-fikacja grup odniesienia wśród księgowych, co otwiera kolejny wymiar badania zachowań księgowych w ramach nurtu behawioralnego badań w rachunkowości.
EN
Purpose: The purpose of the study is to present professional reference groups that exist in accountants' minds. These groups are the source of values, norms, and behaviours. Methodology/approach: The qualitative research was conducted in the form of in-depth interviews with 38 accountants with at least three years of professional experience in account-ing offices or who were in charge of preparing financial information in non-financial entities. Findings: The respondents' opinions indicate the presence of three dimensions that consti-tute the basis for identifying the professional reference groups: 1) positive and negative, 2) a group of older (more experienced) and younger (less experienced) accountants, and 3) different perceptions of accountants who work in accounting service offices and those employed in accounting departments in non-financial entities. The identified reference groups are both normative and comparative, although the normative aspect seems to dominate. Research limitations/implications: Limitations of the study result from the method used (qualitative research) and the characteristics of the respondents, who were account-ants working in Poland. Moreover, the reference groups were identified only in terms of professional reference groups, disregarding broader social reference groups. Originality/value: The article describes the first study to identify reference groups among accountants, which opens a new dimension to behavioral research in accounting.
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