TY - JOUR A1 - Fitzi, Gregor A1 - Marcucci, Nicola T1 - Durkheim in Germany BT - the performance of a classic JF - Journal of Classical Sociology Y1 - 2017 U6 - https://doi.org/10.1177/1468795X17735991 SN - 1468-795X SN - 1741-2897 VL - 17 IS - 4 SP - 271 EP - 275 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Fitzi, Gregor T1 - Dialogue. Divergence. Veiled Reception. Criticism: Georg Simmel’s relationship with Emile Durkheim JF - Journal of Classical Sociology N2 - Simmel was the only German sociologist who directly cooperated with Durkheim. After an initial impression of convergence between the sociology of social facts and the sociology of social forms, a break between the two founders of sociology became inevitable. Yet, Durkheim and Simmel went on positioning themselves against one other in the years ahead. Durkheim’s allegation of ‘individual psychologism’ induced Simmel to a veiled reception of Durkheim’s methodological approach that permitted him to refine the sociological epistemology he eventually presented in the Soziologie published in 1908. On this basis, he was able to formulate a final criticism of the sociology of social facts as a social psychology. KW - Sociology of social facts KW - sociology of social forms KW - moral sociology KW - transnormative sociology KW - criticism of social psychology Y1 - 2017 U6 - https://doi.org/10.1177/1468795X17735994 SN - 1468-795X SN - 1741-2897 VL - 17 SP - 293 EP - 308 PB - Sage Publ. CY - London ER - TY - GEN A1 - Fitzi, Gregor A1 - Joas, Hans A1 - Marcucci, Nicola T1 - Interview by Gregor Fitzi and Nicola Marcucci with Hans Joas on the reception of Emile Durkheim in Germany. Berlin: Humboldt University of Berlin, 6 October 2014 T2 - Journal of Classical Sociology N2 - The interview offers a reconstruction of the German reception of Durkheim since the middle of the 1970s. Hans Joas, who was one of its major protagonists, discusses the backdrop that finally permitted a scholarly examination of Durkheim’s sociology in Germany. Focussing on his personal reception Joas then gives an account of the Durkheimian themes that inspire his work. KW - Durkheim KW - human rights KW - modernity Y1 - 2017 U6 - https://doi.org/10.1177/1468795X17736131 SN - 1468-795X SN - 1741-2897 VL - 17 IS - 4 SP - 382 EP - 398 PB - Sage Publ. CY - London ER - TY - GEN A1 - Fitzi, Gregor A1 - Marcucci, Nicola A1 - Müller, Hans-Peter T1 - Interview by Gregor Fitzi and Nicola Marcucci with Hans-Peter Müller on the reception of Emile Durkheim in Germany. Berlin: Humboldt University of Berlin, 25 February 2015 T2 - Journal of Classical Sociology N2 - Just after the publication of the Theory of Communicative Action in 1981, a new generation of interpreters started a different reception of Durkheim in Germany. Hans-Peter Müller, sociologist and editor of the German translation of Leçons de sociologie, reconstructs the history of the German Durkheim’s Reception and illuminates the reasons for his interest in the French sociologist. He delivers different insights into the background which permitted the post-Habermasian generation to reach a new understanding of Durkheim’s work by enlightening the scientific and political conditions from which this new sensibility emerged. KW - Durkheim’s German Reception, Max Weber, Georg Simmel, Jürgen Habermas Y1 - 2017 U6 - https://doi.org/10.1177/1468795X17736132 SN - 1468-795X SN - 1741-2897 VL - 17 IS - 4 SP - 399 EP - 422 PB - Sage Publ. CY - London ER - TY - JOUR A1 - Seyfried, Markus A1 - Reith, Florian T1 - Mixed methods for research into higher education BT - Solving the problem of institutionalized introspection? JF - Theory and method in higher education research N2 - Mixed methods approaches have become increasingly relevant in social sciences research over the last few decades. Nevertheless, we show that these approaches have rarely been explicitly applied in higher education research. This is somewhat surprising because mixed methods and empirical research into higher education seem to be a perfect match for several reasons: (1) the role of the researcher, which is associated with strong intersections between the research subject and the research object; (2) the research process, which relies on concepts and theories that are borrowed from other research fields; and (3) the research object, which exhibits unclear techniques in teaching and learning, making it difficult to grasp causalities between input and results. Mixed methods approaches provide a suitable methodology to research such topics. Beyond this, potential future developments underlining the particular relevance of mixed methods approaches in higher education are discussed. KW - Mixed methods KW - methodology KW - empirical research KW - higher education KW - qualitative research KW - quantitative research Y1 - 2019 SN - 978-1-83867-841-8 SN - 978-1-83867-842-5 U6 - https://doi.org/10.1108/S2056-375220190000005008 SN - 2056-3752 VL - 5 SP - 111 EP - 127 PB - Emerald Publishing Limited CY - Bingley ER - TY - JOUR A1 - Smieliauskas, Wally A1 - Bewley, Kathryn A1 - Gronewold, Ulfert A1 - Menzefricke, Ulrich T1 - Misleading Forecasts in Accounting Estimates BT - a Form of Ethical Blindness in Accounting Standards? JF - Journal of business ethics N2 - The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. KW - Ethical accounting estimates KW - Estimation uncertainty KW - IASB accounting conceptual framework KW - Accounting standards KW - Auditing standards Y1 - 2016 U6 - https://doi.org/10.1007/s10551-016-3289-1 SN - 0167-4544 SN - 1573-0697 VL - 152 IS - 2 SP - 437 EP - 457 PB - Springer CY - Dordrecht ER - TY - JOUR A1 - Fritsch, Nina-Sophie A1 - Verwiebe, Roland A1 - Liedl, Bernd T1 - Declining Gender Differences in Low-Wage Employment in Germany, Austria and Switzerland JF - Comparative Sociology N2 - Although the low-wage employment sector has enlarged over the past 20 years in the context of pronounced flexibility in restructured labor markets, gender differences in low-wage employment have declined in Germany, Austria and Switzerland. In this article, the authors examine reasons for declining gender inequalities, and most notably concentrate on explanations for the closing gender gap in low-wage employment risks. In addition, they identify differences and similarities among the German-speaking countries. Based on regression techniques and decomposition analyses (1996-2016), the authors find significantly decreasing labor market risks for the female workforce. Detailed analysis reveals that (1) the concrete positioning in the labor market shows greater importance in explaining declining gender differences compared to personal characteristics. (2) The changed composition of the labor markets has prevented the low-wage sector from increasing even more in general and works in favor of the female workforce and their low-wage employment risks in particular. KW - low-wage employment KW - gender inequality KW - labor market KW - Germany KW - Austria KW - Switzerland Y1 - 2019 U6 - https://doi.org/10.1163/15691330-12341507 SN - 1569-1322 SN - 1569-1330 VL - 18 IS - 4 SP - 449 EP - 488 PB - Brill CY - Leiden ER - TY - JOUR A1 - Hickmann, Thomas T1 - Voluntary global business initiatives and the international climate negotiations BT - a case study of the Greenhouse Gas Protocol JF - Journal of Cleaner Production N2 - The past few years have witnessed the emergence of a plethora of transnational climate governance experiments. They have been developed by a broad range of actors, such as cities, non-profit organizations, and private corporations. Several scholars have lately devoted particular attention to voluntary global business initiatives in the policy domain of climate change. Their studies have provided considerable insights into the role and function of such new modes of climate governance. However, the precise nature of the relationship between the various climate governance experiments and the international climate negotiations has not been analyzed in enough detail. Against this backdrop, the present article explores the interplay of a business sector climate governance experiment, i.e. the Greenhouse Gas Protocol (GHG Protocol) with the international climate regime. On the one hand, the article underscores that the GHG Protocol has filled a regulatory gap in global climate policy-making by providing the means for the corporate sector to comprehensively account and report their GHGs. On the other hand, it reveals that the application of the GHG Protocol guidelines depends to a large extent on the existence of an overarching policy framework set up by nation-states at the intergovernmental level. Only if private companies receive a clear political signal that stringent mandatory GHG emission controls and a global market-based instrument are at least likely to be adopted will they put substantial efforts into the accurate measurement and management of their GHGs. Thus, this article points to the limits of climate governance experimentation and suggests that business sector climate governance experiments need to be embedded in a coherent international regulatory setting which generates a clear stimulus for corporate action. KW - Climate governance experiments KW - GHG Protocol KW - International climate negotiations KW - UNFCCC KW - Voluntary global business initiatives Y1 - 2017 U6 - https://doi.org/10.1016/j.jclepro.2017.06.183 SN - 0959-6526 SN - 1879-1786 VL - 169 SP - 94 EP - 104 PB - Elsevier CY - Oxford ER - TY - JOUR A1 - Dreke, Claudia A1 - Hungerland, Beatrice A1 - Stölting, Erhard T1 - Ausblick BT - Anregungen für die kindheitsbezogene Forschung zur Corona-Krise unter Umbruchsperspektiven JF - Kindheit in gesellschaftlichen Umbrüchen Y1 - 2022 SN - 978-3-7799-6508-4 SN - 978-3-7799-5831-4 SP - 253 EP - 258 PB - Beltz CY - Weinheim ER - TY - JOUR A1 - Kazepov, Yuri A1 - Verwiebe, Roland T1 - Is Vienna still a just city? BT - the challenges of transitions JF - Vienna Y1 - 2022 SN - 978-0-367-68011-4 SN - 978-1-003-13382-7 SN - 978-0-367-68013-8 U6 - https://doi.org/10.4324/9781003133827-1 SP - 1 EP - 14 PB - Routledge CY - London ER -