Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies

Forsberg, Per

doi:10.1016/j.cpa.2022.102551

Cited by 3 publications

(1 citation statement)

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“…The more asymmetric the relationship between the sign and reality, the greater the possibility for the sign to reflect falsehood, even deceit. Because the communication of accounting information in the form of the Local Government Financial Statements (LKPD) basically communicates reality through signs, there is an open possibility for accounting symbols to reflect truth, falsehood, and even deceit about that reality [15]. [16] Defines deceit as an act of saying or writing something that is considered true, while knowing and realizing that it is doubtful or completely untrue.…”

Section: Introductionmentioning

confidence: 99%

Understanding Regional Budget Reality in the Framework of Ethno-Semiotics

Pasoloran,

Matasik

2023

Advances in Social Science, Education and Humanities Research

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The aim of this research is to understand how regional budget actors and communities interpret the community aspiration fund in regional budgeting. The discourse on the "community aspiration fund" has become one of the realities of regional budgeting that has caused contradictions. This study uses an ethnosemiotic approach to understand how regional budget actors and communities read or interpret the sign of the community aspiration fund in their social context and also understand the socio-political relations and institutions behind the text and develop connotative meanings towards myths and ideologies. The results of this study show that: (1) at the level of the sign, the community aspiration fund serves as a means to serve the interests of "constituent" communities and becomes one consideration for equalizing between electoral districts, (2) at the micro level, the community aspiration fund is interpreted as a trust fund, tactical, political, conspiracy, inspiration of budget actors, loss of meaning, and other things that are considered not to have a broad impact on the community, (3) at the macro level, this study obtains an understanding that the community aspiration fund is a myth that is actually arbiter and connotative. The community aspiration fund has diffused as a narrative created for the interests of budget actors, becoming a ritual in regional budgeting and ultimately becoming "sacred" because social movements that doubt the policy of the community aspiration fund as a means to create community welfare have emerged.

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Section: Introductionmentioning

confidence: 99%