98,491 research outputs found
Joshua Davis: Author of Spare Parts
No full textCitation: K-State First (2016). Joshua Davis: Author of Spare Parts [Flier]. Manhattan, Kansas: K-State First.Flyer advertising Joshua Davis's author talk at Kansas State University
Spirit of religion and peoples perception of accountability in religious organisations: A story from less developed countries
No full textSteven Johnson Author Talk Poster
No full textK-State Book NetworkA poster advertising an author talk by Steven Johnson at Kansas State University on September 3, 2014. Steven Johnson's book "The Ghost Map" was the 2014-2015 common book
Accounting as the 'language' of organizational change: the case of a heritage railway
No full textThis paper examines the critical role the 'accounting language' plays in organisational change. Whilst researchers have studied 'business planning' as a pedagogic device aimed at controlling spending and at introducing accountability, the explicit role played by 'accounting language' in the change process has not been emphasised, particularly in the heritage and preservation domain where volunteer labour exercises more power than paid management in a 'dialectic of control'. We address this gap by employing a grounded methodology, involving the collection of evidence from interviews, records and observations to document two 'strategic planning' attempts in a volunteer-led heritage railway. We observe how the use of 'accounting language' (in the form of categories and encryptions) visibly conveys new decision rules and facilitates their acceptance as actors know and play by these new rules. Informed by Giddens' structuration theory concepts, the study also shows how 'accounting language' provides the modalities of structuration (meaning, moral order and power) bringing new 'languages' and 'rules' to the actors as well as creating a 'power' shift from volunteers to professional managers in their 'dialectic of control'
The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward
No full textThe purpose of this paper is to introduce and synthesise insights from the papers contained in this special issue on accounting, accountability and auditing in emerging economies. This paper draws upon general desk research and the papers in this special edition. This paper shows that the rapid development of public sector accounting, accountability and auditing in emerging economies presents theoretical and empirical challenges because of the different ways in which public sector reforms and changes are understood and enacted within institutions. This paper provides academics, regulators and reporting organisations with robust evidence to help inform improvements in policy and practice. It is concluded that public sector accounting, accountability and auditing reforms in emerging economies are more likely to achieve set objectives if there is a high degree of local-level involvement in their implementation. Drawing together a collection of papers in this emerging research field, this paper highlights many areas where further academic research is needed as well as indicating some new ways forward
Accounting as the 'Language' of Paradigm Shift: A Case Study of Organizational Change in a Heritage Organization
No full textBounded emotionalities and accounting in the narratives of organizational change: The case study of a heritage railway
No full textGoing Beyond Counting First Authors in Author Co-citation Analysis
No full textThe 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
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