1,721,381 research outputs found
Undermining the Corporate Citizen: An Academic Story
No full textEmploying a story to present the results of a longitudinal study of 21 Australian business academics, the paper provides insight into the life of a mythical academic, Bill, and his responses to a changing academic environment during the period 2002 to 2008. A storytelling method is employed as a means to encourage the reader's identification with Bill's story and, using a broad Habermasian lens on institutional change, to question the degree to which Bill's values were colonised by the changes. In addition to further understanding of the impacts of institutional change on academic values and identity, the paper's contribution lies in its novel approach to presenting research findings in a way that allows the interpretation to connect reader and subject on a personal level
Involuntary disclosure of intellectual capital: is it relevant?
No full textPurpose
The purpose of this paper is to present an exploratory essay evaluating whether involuntary intellectual capital disclosure (ICD) is value relevant to stakeholders. The authors define involuntary disclosure as “what external stakeholders and stakeseekers disclose about a company”. This essay is timely because it lays the foundations for future ICD research that departs from traditional analyses of corporate reports, especially annual reports.
Design/methodology/approach
The paper provides a critical reflection on current and future developments in ICD research. The normative arguments rely on the experience and expertise along with examples from the ICD literature and contemporary business media to critique existing ICD research and practice and to offer new ways forward for future research.
Findings
In highlighting the limitations of the traditional ICD literature, the authors provide a foundation from which researchers should contemplate a powerful new force in ICD brought about by the rapid transformation in technologies and forces of mass communication. The authors introduce the concept of “involuntary disclosure”, and highlight several key issues that intellectual capital (IC) researchers should consider if they want their academic endeavours to contribute not only to practice, but to a wider environmental and social good.
Practical implications
Involuntary disclosures produced by stakeholders and stakeseekers introduce opportunities and threats to organisations, bringing new risks that impact share value and reputations. How well organisation manage these risks, and the impact inside and outside organisational boundaries, to provide economic, environmental and social value, should provide ample fuel for future transformational IC research.
Originality/value
The most value relevant disclosures are not what an organisation discloses or reports about itself, but rather what stakeholders and stakeseekers communicate. However, how reliable are involuntary disclosures and how can stakeholders and organisations verify IC disclosures coming from outside the organisation? If involuntary IC disclosures are value relevant, how might organisations seek to influence and manage them to serve their ends
The role(s) of accounting and performance measurement systems in contemporary public administration
Full text linkThe spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplinary perspectives in exploring the myriad roles played by accounting and performance measurement systems in contemporary public administration. Emphasizing that accounting and performance measurement systems are socially, politically, culturally constructed and, in turn, are implicated in the creation of organizations, society and political values, this symposium aims to extend the dialogue between accounting and public administration scholars in exploring how accounting, accountability and performance measurement considerations are connected to policy-making, public services and, more generally, the building and maintenance of modern states and democracies
On the shoulders of giants: undertaking a structured literature review in accounting
No full textPurpose – The purpose of this paper is to present a method for a structured literature review (SLR).
An SLR is a method for examining a corpus of scholarly literature, to develop insights, critical
reflections, future research paths and research questions. SLRs are common in scientific disciplines
dominated by quantitative approaches, but they can be adapted in accounting studies since
quantitative and qualitative approaches are commonly accepted.
Design/methodology/approach – A literature review, as a piece of academic writing, must have a
logical, planned structure. The authors also argue it requires tests based on qualitative and
quantitative methods. Therefore, the authors describe ten steps for developing an SLR.
Findings – The SLR method is a way that scholars can stand “on the shoulders of giants” and
provide insightful and impactful research that is different to the traditional authorship approaches to
literature reviews.
Research limitations/implications – Traditional literature reviews can have varied results
because of a lack of rigour. SLRs use a process that, through a set of rules, potentially offers less bias
and more transparency of the execution and measures and techniques of validation and reliability.
Practical implications – SLRs provide an approach that can help academics to discover underinvestigated
topics and methods, nurturing, therefore, the development of new knowledge areas and
research approaches.
Originality/value – The paper presents accounting researchers with an opportunity to develop
insightful and publishable studies, and also serves as a basis for developing future research agendas in
the accounting field. The authors advocate the SLR method especially to higher degree research
students and emerging scholars as a way of potentially developing robust and defensible research
agendas and questions.
Keywords Citation analysis, Validity, Reliability, Structured literature review, Critique,
Traditional authorship literature revie
Research Handbook on Intellectual Capital and Business
No full textThis essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research
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