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Record W4379515813 · doi:10.1111/1911-3846.12879

Strangers in the city: Spacing and social boundaries among accountants in the global city

2023· article· en· W4379515813 on OpenAlexvenueno aff
Rania Kamla

Bibliographic record

VenueContemporary Accounting Research · 2023
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicManagement and Organizational Studies
Canadian institutionsnot available
Fundersnot available
KeywordsIdentity (music)Agency (philosophy)Stereotype (UML)SociologyNationalityInclusion (mineral)DestinationsSocial identity theorySocial psychologySocial groupGender studiesTourismPsychologyPolitical scienceLawImmigrationAestheticsSocial science

Abstract

fetched live from OpenAlex

Abstract By conducting in‐depth interviews with 40 migrant and local accountants living and working in Dubai, the paper demonstrates how individual accountants draw on the global city as they make sense of and reconstruct professional identities and social boundaries of inclusion/exclusion. The analysis builds on Zygmunt Bauman's three social spacing processes: cognitive, aesthetic, and moral. The findings from lived experiences show that through cognitive spacing, the construction of other nationality groups of accountants as “strangers” is essential to the construction of participants' professional identities. Boundaries between groups of accountants are constructed in professional spaces (e.g., offices, teams, departments, sectors, firms, senior positions) through stereotype‐based identity work, stigmatizing accountants from different nationalities, as well as constructing cultures and qualifications as suitable or unsuitable for these spaces. In aesthetic spacing, boundaries and identities are constructed around the extent of freedom to be mobile, travel, and live pleasurably. This gives rise to the “tourist” and “vagabond” categories of accountants, constructing boundaries around who should be included/excluded in senior positions, based on the transitional power of their passports. In moral spacing, some accountants reflect and use their agency to transcend and resist boundaries constructed in cognitive and aesthetic spaces. They enact a moral self, where relationships with “stranger” accountants are based on moral responsibility and care for the Other. Attention to spacing processes in the global city demonstrates how individual accountants are active agents in reconstructing inclusion/exclusion boundaries and divisions in the profession. The findings indicate that if we are to foster a more open and inclusive profession, there is a need to consider spatial/spacing dimensions in both the city and the profession.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.004
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.053
Threshold uncertainty score0.106

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.004
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0020.002
Science and technology studies0.0150.014
Scholarly communication0.0080.004
Open science0.0010.008
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.108
GPT teacher head0.335
Teacher spread0.227 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations11
Published2023
Admission routes1
Has abstractyes

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