Doctor Aida Sy

Université Paris Dauphine - PSL, Accounting, Invited researcher

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Aida Sy earned her PhD with First Class Honors from the Sorbonne. She holds a Master degree, a Bachelor and a degree in Chief Manager. She teaches Accounting and Taxation in the US, edits and co-edits four refereed journals. She was plenary speaker, speaker, Chair and Discussant in US and International conferences. She is member of the American Accounting and European Accounting Associations. She has numerous publications in refereed journals, two books, and a forthcoming book.

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History in the (Re) Making

Factors affecting job satisfaction as a competitive advantage in local government organisations in Greece

International Journal of Critical Accounting

Private property and public knowledge : the future of academic accounting journals

Le Centre pour la Communication Scientifique Directe - HAL - Université Jean Moulin Lyon 3, Aug 5, 2007

$Research paper thumbnail of New oracles from Delphi - a \u27crucial experiment\u27 for positivism in archival history$

New oracles from Delphi - a \u27crucial experiment\u27 for positivism in archival history

Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 year... more Empiricism has reigned supreme as an episteme for mainstream accounting research for some 25 years. In accounting, the Empiricist doctrine has assumed various guises. Positive Accounting is one of Empiricism\u27s generic forms. It exists both in its own right, and in various incarnations such as Market Studies, Agency Theory and Historical Archivalism (in accounting history). In the U.S, these manifestations of Empiricism emerged in the mainstream literature in response to attacks on the then Big 8 accounting firms and their corporate clients. In the 1970\u27s, Abraham Briloff\u27s assaults in Barrons were costing the firms and their clients millions of dollars in law suits. The Big 8 mounted a counterattack to Briloff\u27s normative perspective by alleging such work consisted of arbitrary \u27opinions\u27 and \u27value judgments\u27. The firms urged mainstream academe to develop an alternative to normative research, grounded in \u27objective\u27 factual (empirical) analysis -- Posi...

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Occupational culture and personality

International Journal of Economics and Accounting, 2017

This paper is concerned with the study on the relation of personality formation and personality t... more This paper is concerned with the study on the relation of personality formation and personality types to the kinds of culture in which people lived. This was done by the work of social scientists, particularly cultural anthropologists, psychologists and sociologists. The topic focused into two main streams of thought that converged in this enterprise: the first emanating from the psychoanalysis which emphasised the universality of certain basic personality determinants regardless of the cultural milieu, and the second from cultural anthropology and sociology which emphasise that personality traits are relative to the culture in which the individual lives. The cases were taken from examples from the USA. Particular interests were given to immigrants groups.

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14. Leveraging Ourselves out of Crisis—Again!

Mutual monitoring in multi-period teams: an experimental investigation

Team Performance Management: An International Journal, 2021

Purpose The purpose of this paper is to examine whether managers punish more and work harder in t... more Purpose The purpose of this paper is to examine whether managers punish more and work harder in teams with peer monitoring when it is less costly to punish in a two-period, one-shot horizon. Design/methodology/approach An experiment is conducted in a two-period horizon with two treatments. The structure of performance measures makes it costless or costly to punish in the second period. Findings The results find punishing, contingent on first-period strategies, was significantly greater when it was costless compared to costly, as expected. Working, which is analogous to cooperating in prisoner dilemma games, was also significantly greater in the first and second periods when punishing was costless. Practical implications This paper is informative about the potential benefits of performance measures in dynamic team environments, which can be challenging and costly to develop. It adds insight into the design of self-discipline and tasks in teams which might help increase productivity. ...

Economic growth, financial development, trade openness, and CO2 emissions in European countries

African J. of Accounting, Auditing and Finance, 2016

In this paper, we empirically investigate the causal nexus between economic growth (GDP), CO2 emi... more In this paper, we empirically investigate the causal nexus between economic growth (GDP), CO2 emissions (environmental degradation), financial development, and trade openness using the ordinary least squares technique for a yearly panel data of 40 European economies, during the period of study from 1985 to 2014. To examine this causal link, we utilize the Cobb-Douglas production function. The empirical findings point to a bidirectional Granger causal linkage among GDP and pollution, GDP and financial sector development, GDP and trade openness, financial sector development and trade openness, and trade openness and pollution in the case of European economies. From the causal link between GDP and environmental pollutants, we validate the existence/confirm the validity of the environmental Kuznets curve hypothesis. Also, we confirm/bear out the feedback suggestion of the bidirectional causality among trade openness and financial sector development. Besides, we find the neutrality hypothesis linking carbon emissions and financial sector development inflows. We find the presence of the bidirectional nexus between GDP and financial sector development and among GDP and trade openness in the European economies. Finally, panel causality verifies that bidirectional causal

$Notes: This table recapitulates the estimated coefficients from OLS of CO2 emissions as a dependent variable. To examine empirically this model, we utilize annually data panel of 40 European c \lbania, Armenia, Austria, Belarus, Belgium, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembou epublic of Macedonia, Moldova, the Netherlands, Norway, Poland, Bosnia and Herzegovina, Bulgaria, Croatia, Portugal, Romania, Russia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukr 1e United Kingdom) throughout the period starting 1985-2014. *Statistical significance at 1% level. **Statistical significance at 5% level. **Statistical significance at 10% level.$

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4 Financial Management: A General Theory for Africa – the Finance Director’s Role in the Formulation and Implementation of Strategy

African Management

Professionalism and professionalisation ethics in business and industry

International Journal of Critical Accounting, 2016

The New York Times, reports, that: "The financial meltdown has sent the literary-minded scurrying... more The New York Times, reports, that: "The financial meltdown has sent the literary-minded scurrying back to the classics for insight and succor. The exploits of the Ponzi artist Bernie Madoff remind us of THE GREAT GATSBY (F. Scott Fitzgerald, 1950) or THE WAY WE LIVE NOW [Anthony Trollope, 1941] So when hard-core free-marketeers like Richard Posner (2009) started to question the efficacy of capitalism, the works of Karl Marx are being fished out of the dustbin of history. Most classical critiques of capitalism are much-mentioned but rarely read in the original, these were the kind of books that people routinely cite without really knowing what's in them" (The New York Times International Edition, July 2009).

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Bury Pacioli in Africa: A bookkeepper’s reifi cation of Accountancy

La promoción de Pacioli como tecnócrata, desconoce intencionalmente los aspectos sociales de su t... more La promoción de Pacioli como tecnócrata, desconoce intencionalmente los aspectos sociales de su trabajo y otros textos antiguos, pues constituyen una visión eurocéntrica y post-colonial, que unge al italiano como pionero contable y señala a otras civilizaciones como subdesarrolladas, premodernas, y hasta bárbaras, a las que se puede invadir, ocupar y ‘salvar’. Este documento, en contraste con la sabiduría ortodoxa, busca redimir la noción de ‘Contaduría’ de Littleton, para que abarque las prácticas contables de diferentes formaciones sociales antiguas y contemporáneas. Así, proponemos sepultar a Pacioli el tenedor, y redimir a Pacioli el actor social, mediante la explicación del incipiente contenido social, cultural y político de su obra, el cual es más explícito en los registros pre-paciolianos, particularmente aquellos de África, que se remontan a los albores de la civilización.The promotion of Pacioli as technocrat, willfully ignores the social aspects of his work and other ancie...

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Revista Facultad de Ciencias Económicas

How to cite Complete issue More information about this article Journal's homepage in redalyc... more

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Los orígenes africanos de la civilización occidental

Perspectivas Críticas de la Contabilidad Contemporánea

Sepultar a Pacioli en África. La cosificación de la contaduría por un tenedor de libros

La promocion de Pacioli como tecnocrata, desconoce intencionalmente los aspectos sociales de su t... more La promocion de Pacioli como tecnocrata, desconoce intencionalmente los aspectos sociales de su trabajo y otros textos antiguos, pues constituyen una vision eurocentrica y post-colonial, que unge al italiano como pionero contable y senala a otras civilizaciones como subdesarrolladas, premodernas, y hasta barbaras, a las que se puede invadir, ocupar y ‘salvar’. Este documento, en contraste con la sabiduria ortodoxa, busca redimir la nocion de ‘Contaduria’ de Littleton, para que abarque las practicas contables de diferentes formaciones sociales antiguas y contemporaneas. Asi, proponemos sepultar a Pacioli el tenedor, y redimir a Pacioli el actor social, mediante la explicacion del incipiente contenido social, cultural y politico de su obra, el cual es mas explicito en los registros pre-paciolianos, particularmente aquellos de Africa, que se remontan a los albores de la civilizacion. Palabras clave: Contabilidad Africana, Pacioli, Eurocentrismo, Diop, Contabilidad por partida doble, Ca...

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Banking on Leverage

The turmoil in the markets for MIS and AIS - A labor process study

With growing flux in MIS and AIS employment, there is increasing number of questions about the im... more With growing flux in MIS and AIS employment, there is increasing number of questions about the impact and direction of this technology. As far back as 1993, economic surveys consistently showed that the 1993 U.S. economic recovery was the first where white collar employment failed to bounce back (Cooper and Madigan, 1993A; Ehrear, 1993; Farrell et. al., 1993; Mandel and Farrell, 1993.) In the U.S, between March 1991 and April 1993, production jobs rose by 823,000, but white collar payrolls--managerial and administrative positions--fell by 290,000. Even after two years of expansion, non-farm jobs were still below their prerecession level (Cooper and Madigan, 1993A.) These were the first signs of ‘things-to-come’.

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Ponzi schemes and California pyramids Ponzi schemes and Home-Stake

International Journal of Critical Accounting

In this paper, we investigate the cases of accounting and business fraud known as Ponzi schemes. ... more In this paper, we investigate the cases of accounting and business fraud known as Ponzi schemes. These cases studies have been done several decades ago by Professor Tony Tinker. But, notwithstanding Tinker's warning, some corporations and some corporate executives still believe, they are above the law and are using accounting to mislead shareholders and mismanage the corporate finances. The case of Bernard Madoff, a CPA, is an example.

Studying the performance of the Greek public insurance organisations consolidation as a measure for their competitiveness and viability

International Journal of Economics and Accounting

African critical studies

Critical Perspectives on Accounting, 2010

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The neoliberal salvation of metacapitalism

International Journal of Economics and Accounting

Doctor Aida Sy

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