2 resultados para Corporate reporting history

em Bucknell University Digital Commons - Pensilvania - USA


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References to a “New North” have snowballed across popular media in the past 10 years. By invoking the phrase, scientists, policy analysts, journalists and others draw attention to the collision of global warming and global investment in the Arctic today and project a variety of futures for the region and the planet. While changes are apparent, the trope of a “New North” is not new. Discourses that appraised unfamiliar situations at the top of the world have recurred throughout the twentieth century. They have also accompanied attempts to cajole, conquer, civilize, consume, conserve and capitalize upon the far north. This article examines these politics of the “New North” by critically reading “New North” texts from the North American Arctic between 1910 and 2010. In each case, appeals to novelty drew from evaluations of the historical record and assessments of the Arctic’s shifting position in global affairs. “New North” authors pinpointed the ways science, state power, capital and technology transformed northern landscapes at different moments in time. They also licensed political and corporate influence in the region by delimiting the colonial legacies already apparent there. Given these tendencies, scholars need to approach the most recent iteration of the “New North” carefully without concealing or repeating the most troubling aspects of the Arctic’s past.

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This paper examines accounting and financial reporting as ceremonial rituals. Its specific focus is upon changes in annual reporting rituals of financial services firms during periods of market crisis. Our preliminary findings suggest that several of the firms in our study may have made changes in their reporting rituals to construct alternative realities in an attempt to mask conflict, preserve stability, foster unity, and reinforce new social norms, core values, and corporate identities.