Enhancing the transparency of accounting research: the case of narrative analysis

Purpose – This paper aims to clarify what ‘narrative analysis’ may entail when it is assumed that interview accounts can be treated as (collections of) narratives. What is considered a narrative and how these may be analyzed is open to debate. After suggesting an approach of how to deal with narrative analysis, the authors critically discuss how far it might offer insights into a particular accounting case. Design/methodology/approach – After having explained what the authors’ view on narrative analysis is, and how this is linked with the extant literature, the authors examine the socialisation processes of two early career accountants that have been articulated in an interview context. Findings – The approach to narrative analysis set out in this paper could help to clarify how and why certain interpretations from an interview are generated by a researcher. The authors emphasise the importance of discussing a researcher’s process of discovery when an interpretive approach to research is adopted. Research limitations/implications – The application of any method, and what a researcher thinks can be distilled from this, depends on the research outlook he/she has. As the authors adopt an interpretive approach to research in this paper, they acknowledge that the interpretations of narratives, and what they deem to be narratives, will be infused by their own perceptions. Practical implications – The authors believe that the writing-up of qualitative research from an interpretive stance would benefit from an explicit acceptance of the equivocal nature of interpretation. The way in which they present and discuss the narrative analyses in this paper intends to bring this to the fore. Originality/value – Whenever someone says he/she engages in narrative analysis, both the “narrative” and “analysis” part of “narrative analysis” need to be explicated. The authors believe that this only happens every so often. This paper puts forward an approach of how more clarity on this might be achieved by combining two frameworks in the extant literature, so that the transparency of the research is enhanced.

Who speaks up for Inés Fonseca? Representing violence against vulnerable subjects and the ethics of care in fictional narrative about Alzheimer’s disease:Ahora tocad música de baile (2004) by Andrés Barba

This paper studies the Spanish fictional novel by Andrés Barba, Ahora tocad música de baile (2004), one of the first cultural texts dealing entirely with Alzheimer’s disease (AD) to appear in Spain. It argues that the significance of Barba’s fictional novel rests on two important issues: the ethics of representation of violence against vulnerable subjects and the ethics of care. The paper analyses how these two issues allow Barba to create a story in which the verbal and physical abuse to which the person living with Alzheimer’s disease is subjected places the reader, on the one hand, as voyeur/witness of the abuse; and, on the other, as interpreter, and ultimately judge, of the fine line that separates euthanasia, assisted suicide, and murder. The open ending of the novel defers all ethical and moral judgment to the reader. It examines how the novel offers a monolithic perspective about AD, in which care is presented as a burden. In fact, this study shows that the novel’s multi-layered structure and polyphonic nature places the emphasis on stigmas, stereotypes and negative metaphors around AD, as found in contemporary social discourses.

Narrative comprehension: Semantic and syntactic summary production

The purpose of this research was to examine from a syntactic and narrative structure perspective two narrative summary types: a summary with a length constraint and an unconstrained summary. In addition, this research served to develop a multidimensional theory of narrative comprehension.^ College freshmen read two short stories written by written by Sake and were asked to write a constrained summary for one text and an unconstrained summary for the other text. Following this the subjects completed a metacognitive questionnaire. The summaries were analyzed to examine transitivity features and narrative structure features. The metacognitive questionnaires were examined to extract information about plot structure, differences between one and two episode stories, and to gain insight into the strategies used by subjects in producing both summary types.^ A Paired t-test conducted on the data found that there was a significant transitivity feature mean difference between a constrained summary and an unconstrained summary indicating that the number of transitivity features produced from each summary type were task dependent.^ Chi-square tests conducted on the data found that there were proportional differences in usage between plot features and thematic abstract units in an unconstrained summary and a constrained summary indicating that plot features and thematic abstract units produced from each summary type were task dependent.^ Qualitative analyses indicated that setting, goal, and resolution are typical within plot organization, there are summary production differences between one and two episode narratives, and subjects do not seem to be aware of summary production strategies.^ The results of this research have implications for comprehension and writing instruction. ^

Ecological correlates of successful colonization in the life history of the Cuban treefrog, {\it Osteopilus septentrionalis\/} (Anura: Hylidae)

Ten correlates of successful colonization were tested and met in the life history of the Cuban treefrog in Florida and the Caribbean. Like many successful colonizing species of animals, the Cuban treefrog was highly fecund; reproduction was possible at a small body size in males (27.0 mm) and females (45.0 mm), and large females could lay large clutches and eggs throughout the year. Generation times were short in this species thereby accelerating the colonization process. Tadpoles and post-metamorphic individuals could exploit a wide range of physical conditions with respect to weather conditions and structure of the habitat. The Cuban treefrog occupied the terrestrial-arboreal niche which was only marginally exploited by other species in Florida. Habitat preference of the Cuban treefrog was for mesophytic forests and disturbed areas, and both habitats were found in native and introduced ranges. The ability to coexist with man further enabled the Cuban treefrog to expand its geographic range. A broad diet enabled the Cuban treefrog to exploit a wide range of prey species and sizes thereby alleviating an important constraint to colonization success. The Cuban treefrog was gregarious and vagile, thereby accelerating the process of dispersal which is crucial to the colonization process. Thus, many features in its life history enabled the Cuban treefrog to rapidly disperse and colonize, often in high population densities, many kinds of sites in its native and introduced range. Conformity to these correlates by the Cuban treefrog ultimately provides predictive power regarding the future colonization of this tropical frog. ^

The Cuban military in Angola: The limits of internationalism

The Cuban military involvement in Angola has often been seen as a response to the wishes of the former Soviet Union. Yet, Castro intervened in Angola following his theory of internationalism. Internationalism, as conceived by Castro, sent Cubans on a voluntary basis to serve abroad, either in the military or in the civilian sector. This thesis will illustrate that from its inception, Castro sent military troops to Angola to divert domestic concerns and to boost Cuba's alliances throughout the world. Angola is different from other internationalist missions, because in Angola--for the first time--regular combat troops were used. Castro intervened in Angola to prevent a collapse of the Moviemento Popular de Libertacao de Angola (MPLA) government, and stayed on to ensure the viability of the MPLA. The primary sources are interviews conducted by the author, of participants in the Angolan civil war. The secondary sources consulted are works on Cuba, Southern Africa, Portuguese colonialism and Angola. ^

Eden in the age of the fifth sun: The narrative work of Homero Aridjis

Homero Aridjis (b. 1940) is a major Mexican poet, novelist, essayist and ecological activist whose prolific body of work, ranging over forty years and including more than eleven volumes of poetry and thirteen novels, has yet to be studied as a coherent literary corpus in the context of recent Latin American fiction. The purpose of this dissertation was to analyze the narrative works of this author as both illustrative of the changes that have occurred in Latin American fiction since the 1960s when it first burst onto the world scene, as well as to study the uniqueness of this particular author's view of literature as it relates to historical discourse, apocalypticism. and social commitment. ^ Research showed that in the case of the narrative style of Aridjis, major trends in the contemporary Latin American novel were present in such a profuse and model manner as to confirm this author's importance as a prime example of what is commonly known as “Post-Boom” fiction. However, beyond the mere presence of literary elements, this study showed that the author's unique approach to narrative style has altered and expanded the aesthetic and thematic possibilities of the contemporary novel. The area where this is most clearly seen is in his experimentation with the historical genre. By manipulating the referential techniques of what has lately come to be known as the “new historical novel,” Aridjis has written both a cycle of purely historical novels and a cycle of futuristic ones that attempt to transcend the temporal limits traditionally imposed by these narrative forms, fusing them into one constant questioning of the nature of love, hate and identity. In this manner, he has developed a “simultaneist” narrative approach where distinct historical and imagined periods, places, people, things, and texts coexist and interact, widening almost to delirium the interpretative possibilities of the work. ^ This unique view of time and narrative, together with the author's political activism and millenarian view of history, make the novels of Homero Aridjis an important element in understanding the continuing development and evolution of Latin American fiction at the turn of the century. ^

The Jose Movement: A new phenomenon in Cuban spiritualism

Rather than focus on the Afro-Catholic syncretism in Santeria, which other scholars have explored extensively, this thesis treats a related but relatively obscure area of study: a syncretic religious movement that arose in Havana, Cuba in the second half of the twentieth century. The José Movement revolves around the belief in José, a spirit who communicated with people through an acclaimed medium named Leocadia Pérez. Since Pérez's death in 1962, however, the legacy of José has not only spread to Miami among the exile Cuban community, but it has taken on a new direction in Cuba. Given the scarcity of literary sources that contain references to José or Leocadia, the principal methodology used in this investigation is based on oral accounts of those who met and/or knew the leaders, as well as on field observations of those who continue to venerate the spiritual forces these charismatic figures reflect. ^

Women defending themselves: Cuban Romantic feminine voices (poetry and short stories)

Throughout history, women have played an important role in literature. Nevertheless, since Sappho's poetry until now, feminine voices have had to struggle for recognition of their works. ^ Before the nineteenth century, women were almost ignored in Spanish literature. Society kept them as “ángeles de la familia,” taking care of their homes, husbands, and children. Some of them, such as María de Zayas y Sotomayor in Spain and Sor Juana Inés de la Cruz in Mexico, complained about their situation in their writings. However, they expressed their fight not as a generation but as individuals. ^ In the nineteenth century, the ideas and ideals of Romanticism, were brought to Latin America from Europe. Cuba was among those countries where the new movement took roots. Initiated by Gertrudis Gómez de Avellaneda, a group of women began to participate in literary reunions, and to found newspapers and magazines where works authored by women, dedicated to feminist ideas, were published. They indeed through literature started to live out womanhood in order to intellectually leave the ideological prisons where society had been keeping them. ^ This study scans the literary works of all Romantic women writers in Cuba. It specifically analyzes poetry and short stories, and investigates how these authors expressed themselves in their works against the patriarchal society, where they lived and wrote their books. An eclectic critical method has been used. ^ Findings were very revealing. Only three of the fourteen writers studied in my dissertation had been previously mentioned by major critics. Most of them had been ignored. However, the greatest discovery was that they prompted something new: For the first time they projected themselves as a group, as a collective consciousness, and this fact established a difference with former women writers in Cuban literature before Romanticism. In other words, they produced a “Renaissance” in Cuba's literature. In spite of how they lived between 1820 and 1900, their struggles for women's rights have linked them to our current times. ^

The impact of the Miami Cuban exile's political culture on the 1996 fiscal crisis of the city of Miami

The purpose of this study was to determine if the political culture of the Miami Cuban exile community was a significant factor in creating the environment that led to the 1996 fiscal crisis of the City of Miami. The study performed an ethnographic case study that utilized a triangulation strategy which included both qualitative and quantitative methods. Focus groups were conducted to ascertain qualitative and quantitative data as to differences among ethnic and generational groups regarding notions of governance, public administration practices, and overall political values and core beliefs. Quantitative data was obtained through a five year and seven month review of newspaper articles from two periodicals based in Miami-Dade County. A review was also conducted of secondary data in audit and management reports, blue ribbon commission studies, Certified Public Manager (CPM) enrollment, and legal case decisions to examine the administrative practices of the City of Miami leading up to and subsequent to its fiscal crisis. The study found that a political subculture of caudillismo was present in Cuban exile core areas of Miami that appears to have had an influence on the administrative practices and notions of governance that led to the fiscal crisis. The author concludes that an imported foreign political culture has imposed itself as a subculture in core areas of the exile community and that the operationalization of this subculture has manifested itself in non-mainstream notions of governance and public administration practices. ^

Entre la provincia y el mundo. Modernidad e innovacion en la narrativa de Lino Novas Calvo

Lino Novás Calvo (1903–1983) is by many considered the best Cuban short story writer. Critics acknowledge his major contribution to the modernization of narrative prose in that country. With Cayo Canas and La Luna Nona, the short story achieved a language of its own, a precise technique, an acute outlook and an awareness of its own individual art form. Nevertheless, his novels and short stories have not received the recognition and the distribution they deserve, in part because his books have not been reprinted. ^ The purpose of this dissertation is to analyze the innovative character of Novás Calvo's work. From the starting point of traditional discourse, he gathered together the main tendencies that until then co-existed in Cuban literature (realism, social criticism, criollismo, Afro Cuban themes and cosmopolitism) and renewed them with modern contributions, mainly assimilated from American authors writing between the two World Wars. He based himself in a concept of realism that does not limit itself to recreating reality and that eludes language localisms and the portrayal of environments. He brought Cuban characters and themes to his stories which at the same gave them a universal dimension. Novás Calvo participated in debates which amounted to a rupture between tradition and localism and brought universality to the Cuban short story. This achieved the aesthetic syncretism imposed by modernity. ^

Risk factors of coronary heart disease and correlates of type 2 diabetes among Cuban Americans

Cuban Americans, a minority Hispanic subgroup, have a high prevalence of type 2 diabetes. Persons with diabetes experience a higher rate of coronary heart disease (CHD) compared to those without diabetes. The objectives of the National Institute of Diabetes and Digestive and Kidney Disease (NIDDK) are to investigate the risk factors of CHD and the etiology of diabetes among diabetics of minority ethnic populations. No information is available on the etiology of CHD risks for Cuban Americans. ^ This cross-sectional study compared Cuban Americans with (N = 79) and without (N = 80) type 2 diabetes residing in South Florida. Data on risk factors of CHD and type 2 diabetes were collected using sociodemographics, smoking habit, Rose Angina, Modifiable Activity, and Willet's food frequency questionnaires. Anthropometrics and blood pressure (BP) were recorded. Glucose, glycated hemoglobin, lipid profile, homocysteine, and C-reactive protein were assessed in fasting blood. ^ Diabetics reported a significantly higher rate of angina symptoms than non-diabetics (P = 0.008). After adjusting for age and gender, diabetics had significantly (P < 0.001) larger waist circumference and higher systolic BP than non-diabetics. There was no significant difference in major nutrient intakes between the groups. One quarter of subjects, both diabetics and non-diabetics, exceeded the intake of percent calories from total fat and almost 60% had cholesterol intake >200 mg/d and more than 60% had fiber intake <20 gm/d. The pattern of physical activity did not differ between groups though, it was much below the recommended level. After adjusting for age and gender, diabetics had significantly (P < 0.001) higher levels of blood glucose, glycated hemoglobin, triglycerides, and homocysteine than non-diabetics. In contrast, diabetics had significantly (P < 0.01) lower levels of high-density lipoprotein cholesterol (HDL-C). ^ Multivariate logistic regression analyses showed that increasing age, male gender, large waist circumference, lack of acculturation, and high levels of triglycerides were independent risk factors of type 2 diabetes. In contrast, moderate alcohol consumption conferred protection against diabetes. ^ The study identified several risk factors of CHD and diabetes among Cuban Americans. Health care providers are encouraged to practice ethno-specific preventive measures to lower the burden of CHD and diabetes in Cuban Americans. ^

Relectura del discurso narrativo de las primeras tres decadas de la Republica Cubana en el contexto de los rasgos de la picaresca

The purpose of this dissertation was to study the narrative discourse of three Cuban novelists who produced their works from 1902 to 1933, using a typology that reveals a picaresque view of Cuban society. Focusing on La conjura and La manigua sentimental by Jesús Castellanos (1879–1912), Las honradas and Las impuras by Miguel de Carrión (1875–1929), and Generales y doctores and Juan Criollo by Carlos Loveira (1882–1928), this dissertation identified and defined picaresque traits and elements in the characterization, contrasting main and secondary, male and female characters, at all social levels. ^ The study considered the theories of the Spanish picaresque novel proposed by Antonio Maravall, Américo Castro, Claudio Guillén, Marcel Bataillon, and other critics, in order to delineate a model of traditional picaresque behavior, which was then applied to the analysis of each character. Sociopolitical and cultural conditions, as well as the psychology of the Cuban collective as presented by the authors, were also analyzed to pinpoint similarities and differences between the traditional Golden Age rogue and the characters created by the authors. ^ Critics who have studied the influence of the Spanish picaresque genre on the Latin American novel make no reference to any of the authors or novels included in this study. Key analyses, however, identified the presence of characters that use picaresque modes of behavior as a means to manipulate the structures of power in order to survive and as a futile attempt to achieve their ends within a socioeconomic context that is undergoing a significant transition. Castellanos' characters use their picaresque behavior mainly to attain a higher social status. Carrion concentrates on picaresque behavior in women as a means to manipulate the dominant male society, while Loveira's picaresque characters are mainly interested in securing a position of political power. ^