1,720,989 research outputs found
Process Mining for Financial Auditing
No full textOver the last years, process mining has increasingly demonstrated its potential as a valuable tool for internal and external auditors. Thereby, the possible use cases in the field of auditing are manifold. This chapter focuses especially on the use of process mining in the context of financial audits, which are relevant for both, internal and external auditors. Beside a short explanation of the different types of auditors, this chapter aims to connect process mining to the different process steps of an internal (and later also external) audit and discusses the similarities and differences between both areas
Corporate Social Responsibility Theories
No full textCorporate Social Responsibility beschreibt das verantwortungsvolle Verhalten von Unternehmen und ist weit mehr als ein aktueller Trend in weiten Teilen der Wirtschaftspraxis. Ethisch klare Geschäftsleitlinien sowie die Berücksichtigung von gesellschaftlichen Aspekten finden mehr und mehr Zugang in die allgemeinen Zielsysteme der Unternehmen. Trotz dieser Prägnanz und Aktualität ist das Forschungsfeld um Corporate Social Responsibility jedoch keinesfalls konkret gefasst. Ungeklärt bleiben beispielsweise die Fragen, wem gegenüber die Verantwortung explizit gilt oder was verantwortliches und nachhaltiges Handeln im Detail beinhaltet. Folglich existieren verschiedene Theorien, die eine Aussage darüber treffen, wie ein Unternehmen mit Corporate Social Responsibility umgehen sollte. Ziel der Dissertation ist es, zunächst aus einer wissenschaftlichen Perspektive die einzelnen Corporate Social Responsibility Theorien zu beurteilen. Anhand entsprechender Kriterien soll beleuchtet werden, welche der Theorien aus wissenschaftlicher Sicht die aussagekräftigste ist und welche Relevanz die einzelnen Theorien in der wissenschaftlichen Literatur haben Desweiteren wird untersucht, welche der Theorien implizit oder explizit in der deutschen Unternehmenspraxis angewandt wird und welches Verständnis von Corporate Social Responsibility aktiv durch die Unternehmen kommuniziert wird. Ein Vergleich der Ergebnisse aus Wissenschaft und Praxis soll Aufschluss darüber geben, welche Theorie empfehlenswert ist und wo eventuelle Kommunikations- und Abstimmungsbarrieren existieren.Corporate Social Responsibility describes social und sustainable actions of companies and is far more than just a current trend in broad parts of the economy. Cleary defined ethical business guidelines and considerations of social and sustainable aspects are becoming more and more part of the general business target system. However, the particular field of research regarding Corporate Social Responsibility is not explicitly defined. Researchers, for instance, have not yet clearly identified to whom exactly companies are responsible and what responsible and sustainable actions are composed of in detail. Hence, there are several theories about how companies are supposed to handle Corporate Social Responsibility. This dissertation aims to evaluate Corporate Social Responsibility theories from the philosophy of science point of view. By means of certain criteria the most significant theory is supposed to be identified. Furthermore, it this dissertation examines which theory is applied in the German economy in particular, whether implicitly or explicitly. By comparing business practice and research, information is given about which theory is to be recommended and in which part communication and coordination problems may occur
Determinanten der Forschungsperformance im Accounting: eine netzwerkbasierte Analyse
Get PDFDie Dissertation beschäftigt sich mit Determinanten der Forschungsperformance in der Fachdisziplin Accounting und analysiert in diesem Kontext insbesondere den Einfluss von Netzwerken wissenschaftlicher Zusammenarbeit. Diese werden auf Basis von aktuellen Publikationen aus fünf führenden Nordamerikanischen Journalen der Fachdisziplin Accounting konstruiert und unter Zuhilfenahme von graphentheoretischen Zentralitätskonzepten analysiert. Dieses Vorgehen ermöglicht eine Quantifizierung der strukturellen Einbettung eines Akteurs, welche nach der Sozialkapitaltheorie maßgeblich für den Nutzen ist, der dem Akteur aus seiner Mitgliedschaft im Netzwerk erwächst. Die Ergebnisse belegen, dass eine zentrale Position im Netzwerk einen positiv signifikanten Einfluss auf die zukünftige Forschungsperformance eines Wissenschaftlers bzw. einer Wissenschaftlerin hat
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Get PDFWe 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
- …
