Management and Policy Making
Karim Esgandari; Ahmad Fathi Abdollahi; Lotfollah Taghizadeh
Abstract
The purpose of this study is to critically review the book “Theories and Schools of Finance and Accounting”. In this research, the method of critical philosophical exploration was used to review the book. The tools used included the textbook and academic review worksheets of the Humanities ...
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The purpose of this study is to critically review the book “Theories and Schools of Finance and Accounting”. In this research, the method of critical philosophical exploration was used to review the book. The tools used included the textbook and academic review worksheets of the Humanities Textbook Review Council. In the preface of this book, the authors introduce it for the benefit of students and the book is introduced as a source by some professors in the master's degree in accounting. On the other hand, in the Supreme Council of the Ministry of Science, among the main topics mentioned for the accounting theory course are empowering students to understand the nature of theory and reasoning methods. The results of qualitative content analysis showed that not much material was provided on these issues and the book is slightly in line with the topics of the Ministry of Science. Also, since accounting and financial theories deal mainly with controversial issues such as interest, profit and ownership, the inadequacy of clear explanations and examples and the very little use of theories of different schools, especially the school of Islam regarding financial and accounting issues and practical issues are other weaknesses of the book. In general, the book is relatively creative and innovative in terms of collecting and categorizing theories, but it has major weaknesses in terms of application in teaching.
Management and Policy Making
Yaghoob Maharati; Fatemeh Beygi Nasrabadi
Abstract
Theory analysis and critique is the first step in a thorough and in-depth understanding of the theory and the entry into the theorizing in a particular field. This study aims to emphasize the extension of criticism culture in the organization and management literature. In this article, Bryson’s ...
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Theory analysis and critique is the first step in a thorough and in-depth understanding of the theory and the entry into the theorizing in a particular field. This study aims to emphasize the extension of criticism culture in the organization and management literature. In this article, Bryson’s strategic planning theory select for the critic as a sample of theory criticism. Since Bryson's strategic planning model is one of the most well-known studies in the field of strategic planning in the world and a large number of research and practices have used this model. This study used a combined criticism method to analyze and critic this theory, based on content, methodology, historical point of view, and also the personal and professional life of the theorist. The results discuss the strengths and weaknesses of the theory, especially in terms of content and methodology, and explain the impact of the theoretical, intellectual, social, and historical context of the theory and discuss the application of the theory in Iranian organizations.
political science
Mohammad Zohdi Goharpour; Fatemeh Sayadi; Rasoul Afzali
Abstract
For more than 40 years, Robert Dahl’s theory of polyarchy democracy has been considered by scholars as one of the most effective, robust, and enlightening forms of contemporary revisionist democratic theory. The English version of this book was published in 1971 and its translation was published ...
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For more than 40 years, Robert Dahl’s theory of polyarchy democracy has been considered by scholars as one of the most effective, robust, and enlightening forms of contemporary revisionist democratic theory. The English version of this book was published in 1971 and its translation was published in 2018. Polyarchy is defined as a set of institutional arrangements that allow for public opposition and inclusive participation in politics. The central assumption of the sign in this book, which involves a linear process, is that when hegemonic systems and competitive dictatorships move toward multiculturalism, opportunities for effective participation and questioning increase. Therefore, the number of individuals, groups, and interests whose policy priorities are considered increases. In this article, an attempt is made to examine the intellectual background and studies of Robert Dahl over two decades (1970-1950) and to identify the roots of the development of his theory of polyarchy democracy, presented in the form of an independent book, in his earlier works.
