1,720,954 research outputs found
An investigation of organisational culture: A case study of Indonesia’s professional accounting firms
No full textExisting research on accounting firms has dealt with professional and ethical values, global professional networks, and nation-state organizational cultures, but there have been few studies that scrutinise all factors in a non-Western country such as Indonesia. As a fast-developing country, Indonesia offers a unique set of characteristics: cultural diversity, an emerging and strengthening economy, and exposure to many aspects of business globalisation. This study documents the impact of both global and local values and beliefs (institutions) on audit professionalism and accounting firm cultures.
The objective of this research is to investigate the extent to which Indonesian audit professionalism is influenced by external factors such as norms of Global Professional Networks (the Big 4), Indonesian cultures, political economy and the accounting profession. The organisational, as well as institutional, fields are observed to gain a thorough understanding of norms and values that are socially constructed by auditors within an accounting firm. These dimensions are combined in an institutional analysis, in order to explore all possible influences on beliefs and values of audit professionalism in Indonesia. To meet this research objective, the research question in this thesis is: To what extent do the values of the global professional network, as well as Indonesian national cultures, affect the manifestation of audit professionalism within accounting firms?
A qualitative approach is used, using an ethnographic method. Semi-structured interviews and observations collected the data in two phases. Phase One was a pilot study, for the researcher to make initial observation of current issues in Indonesian accounting. There were twenty participants, ranging from accounting staff from a university and partners from small accounting firms to chairmen from Accounting Associations. Phase Two was conducted in one of the Big-4 firms in Jakarta. Thirty auditors were interviewed and the questions consisted of attitudes and perceptions of audit professionalism in the accounting firm. Observations were made of auditors' behaviour during interviews, work and free time.
To answer the research question, this research employs an institutional logics framework offered by Thornton, Ocasio, and Lounsbury (2012). To enhance the understanding of the cultural’ mix within an organisation, an institutional logics framework enables scrutiny of the multiple logics that are manifest in day-to-day behaviours. These logics are related to six audit professionalism dimensions offered by Kerr, Von Glinow, and Scheriesheim (1977): expertise, autonomy, collegial maintenance of standards, ethics, professional commitment and professional identification. The institutional logic approach allows identification of the ideal types of institutions for an accounting firm in Indonesia, in that the framework may be re-calibrated to accommodate elements that reflect a specific country’s norms and values.
This study found that institutions in Indonesian accounting firms differ from Western institutions which might be observed in similar contexts. The findings also suggest some different institutions compared to those of the model proposed by Thornton et al. (2012). There are four important institutions in the Indonesian accounting: Kekeluargaan, Clients, Indonesian Accounting Professionalism and the Global Professional Networks. Kekeluargaan is considered the fundamental element of Indonesian norms, is influenced by Javanese values of Rukun (harmony) and Respect. The regulatory institutions are strongly influenced by Javanese Bapakism (paternalism) and characterised by a high level of bureaucracy. Indonesian accounting professionalism underpins a norm of promoting Indonesian accounting quality and reputation, while the corporate institutions strongly reflect Western capitalisation and the norms of Global Professional Networks. The extent to which these institutions affect audit professionalism is analysed.
The study concludes that audit professionalism is a set of attitudes and behaviours that can be perceived and actioned differently in different locales, based on different institutional fields. With the significance of the above four Indonesian institutions, the application of Western audit standards creates a distinctive approach in Indonesia. The theoretical contribution emphasises the value of the development of Indonesian institutional fields, particularly in audit firms, while the practical contribution of this study will be toward the ongoing adaptation of audit and accounting standards in Indonesia. Limitations of the study are acknowledged, such as lack of previous qualitative studies in Indonesian audit firms and professionalisation, and cross-sectional data collection. Some suggestions for future research include cross-comparison to other Big-4 accounting firms, both nationally and internationally
Outside-In and Inside-Out Perspectives: An Analysis of ESG’s Social Dimension in Indonesian Air Navigation Company
No full textThe increasing quality issues of sustainability reports in general include several important aspects that can affect the credibility and usefulness of the report. In this context, the materiality of information enhances the relevance and transparency of the company's disclosures. This study examines the implementation of social materiality perspectives at the Indonesian Air Navigation Company within the Environmental, Social, and Governance (ESG) principles framework by integrating the outside-in and inside-out perspectives. Utilizing a materiality perspective, this research supports organizations in preparing disclosures of essential information within sustainability reports. The research uses a qualitative method, utilizing document review and semi-structured interviews with key stakeholders to explore ways to disclose outside-in and inside-out perspectives with sustainability reporting. The findings show that integrating social components into a company's ESG framework highlights its approach to materiality. The company measures its operational activities against various external requirements, embodying an outside-in perspective that reflects how external factors affect its operations. The company's materiality is in line with the outside-in perspective that takes into account investor considerations and financial risks; this also shows the use of the POJK 51 / POJK.03 / 2017 framework to adjust to the company's needs. Meanwhile, the company continues to allocate resources for social initiatives that improve stakeholder welfare, which represents an inside-out materiality perspective where internal capabilities are utilized to overcome operational pressures
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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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