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Recognition Policies (recognition + policy)

Distribution by Scientific Domains

Humanities and Social Sciences	50%
Business, Economics, Finance and Accounting	50%

Selected Abstracts

Accounting Recognition, Moral Hazard, and Communication,

CONTEMPORARY ACCOUNTING RESEARCH, Issue 3 2000
PIERRE JINGHONG LIANG
Abstract Two complementary sources of information are studied in a multiperiod agency model. One is an accounting source that partially but credibly conveys the agent's private information through accounting recognition. The other is an unverified communication by the agent (i.e., a self-report). In a simple setting with no communication, alternative labor market frictions lead to alternative optimal recognition policies. When the agent is allowed to communicate his or her private information, accounting signals serve as a veracity check on the agent's self-report. Finally, such communication sometimes makes delaying the recognition optimal. We see contracting and confirmatory roles of accounting as its comparative advantage. As a source of information, accounting is valuable because accounting reports are credible, comprehensive, and subject to careful and professional judgement. While other information sources may be more timely in providing valuation information about an entity, audited accounting information, when used in explicit or implicit contracts, ensures the accuracy of the reports from nonaccounting sources. [source]

The Politics of Disciplining Water Rights

DEVELOPMENT AND CHANGE, Issue 2 2009
Rutgerd Boelens
ABSTRACT This article examines how the legal systems of Andean countries have dealt with the region's huge plurality of local water rights, and how official policies to ,recognize' local rights and identities harbour increasingly subtle politics of codification, confinement and disciplining. The autonomy and diversity of local water rights are a major hindrance for water companies, elites and formal rule-enforcers, since State and market institutions require a predictable, uniform playing field. Complex local rights orders are seen as irrational, ill-defined and disordered. Officialdom cannot simply ignore or oppress the ,unruliness and disobedience' of local rights systems: rather it ,incorporates' local normative orders that have the capacity to adequately respond to context-based needs. This article examines a number of evolving, overlapping legal domination strategies, such as the ,marrying' of local and official legal systems in ways that do not challenge the legal and power hierarchy; and reviews the ways in which official regulation and legal strategies deny or take into consideration local water rights repertoires, and the politics of recognition that these entail. Post-colonial recognition policies are not simply responses to demands by subjugated groups for greater autonomy. Rather, they facilitate the water bureaucracy's political control and help neoliberal sectors to incorporate local water users' rights and organizations into the market system , even though many communities refuse to accept these policies of recognition and politics of containment. [source]

Learning and Organization in the Knowledge-Based Information Economy: Initial Findings from a Participatory Action Research Case Study

BRITISH JOURNAL OF MANAGEMENT, Issue 2 2000
Richard T. Harrison
This paper reports on an ongoing, multiphase, project-based action learning and research project. In particular, it summarizes some aspects of the learning climate and outcomes for a case-study company in the software industry. Using a participatory action research approach, the learning company framework developed by Pedler et al. (1997) is used to initiate critical reflection in the company at three levels: managing director, senior management team and technical and professional staff. As such, this is one of the first systematic attempts to apply this framework to the entire organization and to a company in the knowledge-based learning economy. Two sets of issues are of general concern to the company: internal issues surrounding the company's reward and recognition policies and practices and the provision of accounting and control information in a business-relevant way to all levels of staff; and external issues concerning the extent to which the company and its members actively learn from other companies and effectively capture, disseminate and use information accessed by staff in boundary-spanning roles. The paper concludes with some illustrations of changes being introduced by the company as a result of the feedback on and discussion of these issues. [source]

Conditional recognition as an instrument of ethnic conflict regulation: the European Community and Yugoslavia

NATIONS AND NATIONALISM, Issue 2 2002
Richard Caplan
The European Community's conditional recognition of new states in Yugoslavia in 1991,2 represents the revival of an approach to ethnic conflict management that harks back to the Congress of Berlin (1878) and the minority treaties negotiated at the end of the First World War. Despite the historic parallels, and the continued relevance of this approach to ethnic conflict regulation, scholars have given scant attention to the strategic logic governing the EC's use of recognition. This article seeks to recover the conceptual thinking behind the EC's recognition policy. It argues that however much extra-strategic considerations may have informed EC policy and however imperfectly that policy may have been implemented, conditional recognition represented a genuine attempt to address some of the presumed sources of violent conflict in the region. [source]