1,720,956 research outputs found
Two minds of credit professionals: accrual vs. cash accounting information
No full textFunding Information: The authors appreciate the comments of Alar Kein, Meelis Kitsing, Timo Laakso and Antti Miihkinen. Dr. Harri Seppänen’s work was partly funded by a research grant from Liikesivistysrahasto. The research funding source had no involvement with the design or execution of the study. Publisher Copyright: Copyright © 2022 Inderscience Enterprises Ltd.To explore in what ways and what elements of financial statement information is important for credit practitioners, we employ a survey method to obtain new evidence. We ask if there is evidence on the existence of two different types of views to accounting information, namely accrual accounting and cash accounting emphasis. The two views come out robustly throughout our analysis, and they are consistently linked both to credit professional's experience, and task complexity. We infer our evidence to be consistent with the explanations for co-existence of differential information preferences advanced in behavioural accounting literature related to individuals' cognitive constraints in use of accounting information. We discuss the implications of our results for credit professionals, accounting standard setters and researchers.Peer reviewe
Business students’ learning and assessment in a COVID-19 world: empirical evidence from Finland
No full textPublisher Copyright: © 2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.This study examines business students’ learning and assessment under remote teachings during the COVID-19 pandemic in a well-established Finnish university. A survey method is used to collect information on 336 business students including 42 accounting students. As indicated by students’ responses, a majority of the students succeeded in assessing and self-regulating their learning, but a considerable group of students failed in this task. Students gave a lot of positive feedback on supervised electronic exams, such as scheduling efficiency, improved ability to focus, and reduced stress level. Students also reported a low number of monitoring problems in these exams. Furthermore, the results provide evidence that some students see the risk that problems in monitoring coursework threaten the value of their university degrees. However, about half of the students did not want to increase monitoring. Accounting students’ opinions were mostly similar to those of the other business students. This study contributes to the literature by showing key factors that influence students’ learning in remote teaching under abnormal conditions. In addition, it demonstrates how the constructivist model of learning can be used to explain students’ learning and assessment in these circumstances.Peer reviewe
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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