1,721,021 research outputs found
International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education
No full textThis research investigates International Education Standards (IESs), pronounced by the International Accounting Education Standards Board (IAESB) of IFAC, to evaluate whether IESs are perceived as legitimate standards and whether the IAESB might achieve its goal of converging professional accounting education across the globe. This paper discusses the organisational field in which the IAESB operates to influence education practice. The research draws on Suchman’s (1995) “broad-based definition of [organisational] legitimacy”, which includes both strategic and institutional traditions, to frame our research.
There is little published research into understanding the development and logic of IAESB pronouncements, and whether IESs are perceived as legitimate by education stakeholders in the field of professional accounting education. This research addresses the gap and examines two areas: First, it discusses the organisational field in which the IAESB operates and seeks to influence education practice, followed by an overview of the governance structure and the standard setting process of the IAESB; in so doing, we consider the professional accountancy education ‘logic’ emerging in IESs and reflect on the level of this logic might be perceived or accepted as legitimate within the organisational field. Second, we examine the extent to which selected professional bodies’ disclose compliance with IESs and use the findings to argue whether the IAESB has attained organisational legitimacy in pursuit of its self-declared goal of harmonising professional accountancy education across the globe.
Our article contributes to the body of knowledge on the globalisation of professional accountancy education in several respects. First, it answers calls for a better understanding of how influences embedded in the standard setting process produces standards that may conflict with national regulatory environments. Second, much attention has been aimed at understanding the influences impacting on the development of, and compliance with, international accounting and auditing standards; however, education standards, developed to underpin practice, have been largely ignored. Finally, this article highlights important challenges to the IAESB that threaten the effective and converged implementation of IESs which will arguably lead to differences in the application of international accounting and auditing standards.
In this context, we examine the extent to which 21 selected professional bodies, operating in diverse jurisdictions across the globe, fulfil their IFAC Statements of Membership Obligations and disclose compliance with IESs for the Initial Professional Development of trainee accountants.
Our results show that disclosed compliance with IESs does not always indicate conformity of practice amongst member bodies. In addition, there are clear examples of compliance and of non-compliance with IESs, and little evidence that the IAESB monitors or enforces compliance with its standards. We discuss potential reasons for this varied immunity to IES practice and the impact this has on legitimacy of IES practice and the IAESB as an international private standard setter.
We suggest that, for the IAESB to achieve its objective, it must focus its strategic efforts on: (a) communication with diverse education audiences, who are often not IFAC member bodies; (b) recognising alternative education logics to consider if they can be integrated with the IAESB’s emerging global education practice; and (c) develop processes to monitor and enforce professional accounting education practice. The results are based on a detailed compliance analysis of selected IFAC member bodies, which may limit wider generalisability of the empirical findings. However, this research should be useful to professional accountancy educationalists, and to the IAESB in developing and influencing globally acceptable and implementable standards of professional accountancy education practice
Seven steps to technological innovation: The case of the Australian and Italian wine industry.
No full textThe costs and benefits of IFRS implementation in the UK and Italy
No full textPurpose: To examine the opinions of national stakeholders on the costs and benefits of IFRS implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS
Policy, regulation, and institutional approaches to digital innovation in the wine sector: a cross-country comparison
No full textPurpose This study explores the impact of institutions, policies, and regulations at the global, national, and sectoral levels on digitalisation within the Italian and Australian wine industries. Design/methodology/approach Drawing on qualitative research data collected from interviews with key personnel in the wine industry, this study shows that both jurisdictions are at a similar stage of emergent digital development despite very different settings. Findings Accordingly, the authors find that digitalisation is constrained by common policy and regulatory issues emanating at the global and national levels, such as a lack of data infrastructure and data governance, and the need for institutions at the local and regional levels to spur innovation, especially with SMEs. Originality/value This is the first study to analyse the role of policy, regulation, and institutional arrangements in digital diffusion using a cross-country comparison of the wine sector
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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