“超越自我”的解释:灵性、自恋、见证和礼物

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-08-24 DOI:10.1108/aaaj-12-2019-4360
Giulia Achilli, Cristiano Busco, E. Giovannoni
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引用次数: 4

摘要

本文探讨了“负责任的自我”的构建过程,特别是当这个过程涉及到自我的精神性时。本研究考察了“问责空间”,在这个空间中,负责任的自我构建了自己,并研究了在这个空间的形成过程中,不同的自我描述是如何被利用的,既定义了它,也超越了它。设计/方法/方法本文依赖于有关在意大利罗马Gesù教堂建造圣依纳爵祭坛项目的会计和问责制实践的档案材料(1691-1706)。本研究从负责人的角度考察了有关该项目的计算和叙述,他是唯一对建筑工程负责的人。计算性账户使自我能够在项目责任的特定空间内解释行为,而叙述性账户则打开了这个空间,提供了行动的见证和对未来不确定的他人负责的礼物。这个过程是由自我的灵性和实现这种灵性的自恋满足所推动的。原创性/价值这篇论文增加了对负责任的自我的文献和对责任的神学观点。本研究建议探索不同的自我描述如何通过证词、礼物、自恋和灵性在构建负责任的自我中相互参与,提供一个“超越”的问责空间。这项研究还增加了对叙事性叙述的研究,表明它们与计算性叙述一起被用来构建超越的、负责任的自我。
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Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift
PurposeThe paper explores the process of construction of the “accountable self”, particularly as this process engages with the spirituality of the self. This study examines the “space of accountability” within which the accountable self constructs itself as such and investigates how different accounts of the self are drawn upon in the making of this space, both defining and transcending it.Design/methodology/approachThe paper relies upon archival material concerning accounting and accountability practices about the project for building the altar of St. Ignatius in the Church of Gesù, Rome, Italy (1691–1706). This study examines calculative and narrative accounts about the project from the perspective of the superintendent, who was the sole person accountable for the building works.FindingsWhereas calculative accounts enabled the self to account for actions within the specific space of accountability of the project, narrative accounts opened up this space, providing for a testimony of actions and a gift of accountability towards future indefinite others. This process was prompted by the spirituality of the self and the narcissistic gratification of fulfilling this spirituality.Originality/valueThe paper adds to the literature on the accountable self and to theological perspectives into accountability. This study suggests exploring how different accounts of the self engage with each other through testimony, gift, narcissism and spirituality in the construction of the accountable self, providing for a “transcendent” space of accountability. This research also adds to studies on narrative accounts by showing that they are drawn upon alongside calculative accounts in the construction of the transcendent, accountable self.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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