1,720,964 research outputs found
Determinants of whistleblowing intention by internal auditor in Indonesian local government / Halim Dedy Perdana
Get PDFInternal auditors are in the key position to have a sound knowledge of the internal activities in their workplaces. The relevance of internal auditors to blowing the whistle can also be seen from their unique position in an organization. Whistle-blowing is the disclosure of information related to corrupt, illegal, fraudulent, or hazardous activities being committed to or by public or private sector organizations that are of concern to or threaten the public interest to individuals or entities believed to be able to effect action. Internal auditors of local government asserted that whistle-blowing can cause substantial changes and facilitate reforms in government. The unique position of an internal auditor allows internal auditors to know more about their organizations than anyone else. Such a gap could be due to some researchers arguing that the reporting made by internal auditors is role-prescribed, hence the act of reporting is not considered whistle-blowing. In reality, however, the more pressing matter for internal auditors is to decide whether or not to blow the whistle should they discover the wrongdoing. Internal auditors may face situations that involve a conflict of interests while executing dual-role duties. In Indonesia, the central government has regulations on whistleblowing, especially for civil servants and internal auditors. However, it is not supported by the local government. It is not all local governments have regulations regarding whistleblowing. So, many local governments do not have a whistleblowing system. Internal auditors in Indonesian local governments should have information about fraudulent activities and are regulated to blow the whistle if they find out about it. There is still little whistleblowing carried out by internal auditors of local governments due to many factors. This study aims to 1) examine factors that influence Indonesia’s internal auditor local government whistle-blowing intentions, 2) identify the other factors that precipitate Indonesia’s local government internal auditors to blow the whistle, and 3) describe government initiatives in the whistle-blowing system and regulation. The experimental design was used to answer the first question, Focus Group Discussion (FGD), and interview to resolve the second question. The last question used use analysis of whistleblowing system website and regulation in Java represented by Central Java and Outside Java represented by East Nusa Tenggara. The subject of this study used 100 internal auditors in each region for the experimental tests, 8 internal auditors in focus group discussion, and 2 heads of internal auditors in in-depth interviews. Leadership can motivate followers by giving rewards in describing the intention to blow the whistle. Machiavelli approved by the auditor can be used in weighing the intention to whistle-blow. Besides that, the high or low status of wrongdoers can affect one's intention to do whistle-blowing. The level of seriousness of wrongdoing is also a reason for internal auditors to reveal wrongdoing or fraud. This is related to the impact caused by the phenomenon. Finally, the Theory of Planned Behaviour (TPB) as a grand theory in this research has the relationship between attitudes towards an action (in this case whistle-blowing which is reward, and seriousness of wrongdoing), intention to blow the whistle to act influenced by perceived behavioural control (leadership style and status of wrongdoers) and subjective norms (Machiavelli). An internal auditor in the local government ensures that the whistle-blowing system runs effectively. In addition, there are local wisdom factors in the form of local culture that affects whistle-blowing intention. With the strong kinship and brotherhood in East Nusa Tenggara, the value of local wisdom is still attached to internal auditors. Further research can be done by linking the relationship between the existence of local wisdom on the whistle-blowing intention of internal auditors
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
Analisis Kinerja Keuangan Pemerintah Daerah: Studi Komparasi Propinsi Jawa Tengah dan Kalimantan Selatan
No full textEvaluasi Akuntabilitas Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah)
No full textVariations 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
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