1,720,958 research outputs found
Les enjeux du contrôle de gestion et l’amélioration des partenariats public-privé : Le cas du Cameroun
Full text linkLes partenariats public-privé présentent des avantages pour les entreprises privées en ce sens qu’ils sont en eux seuls des opportunités d’affaires. Ces contrats au-delà des attentes préalablement positives connaissent des échecs dans bien des cas. Au Cameroun, le contexte relationnel entre les structures publiques et les entreprises privées a permis d’observer que les partenariats public-privé sont sujets à des difficultés multiples faces auxquelles nous nous sommes proposés dans le cadre de ce papier d’apporter une solution par le contrôle de gestion. Pour ce faire, la méthodologie que nous avons adoptée est qualitative avec une étude de cas multiple par un raisonnement abductif et un paradigme interprétatif. L’échantillon est constitué de 16 individus appartenant à quatre Cas de partenariat public-privé au Cameroun. Nos résultats nous ont amené à comprendre qu’il est important que le contrôle de gestion au-delà de la transversalité doit être appréhender sur les dimensions que sont les technologies de l’information et de la communication, les logiques de contrôle dans la gestion des PPP, la contingence et l’efficacité des PPP, la prise de décision et l’aide à la décision, le rôle des acteurs et leur motivation, le pilotage organisationnel des PPP.
Mots clés : Contrôle de gestion ; partenariats public-privé ; coûts ; ressources ; information
Maximizing the Sustainability of Firms Through Effective Risk Management: The Moderating Role of Risk Culture
Full text linkThis paper aims to establish whether effective risk management results in increasing the sustainability of SMEs in Cameroon. Using the partial least square - structural equation modeling (PLS-SEM) approach based on a survey from 73 small and medium enterprises (SMEs), we find that governance compliance, risk perception, and leadership improve the firm's sustainability. While, innovation culture has no significant effect on a firm's sustainability, caused by the lack of an innovative leader. The outcome of this study also highlights that risk culture is a moderator of SMEs sustainability and companies that have a strong risk culture have better equipped to deal with risk and to remain sustainable. Overall, the paper casts new light on the contribution of risk perception, governance compliance, leadership engagement on a firm's sustainability, and the importance of creating within the companies a solid risk culture. Keywords: Effective risk management, Risk culture, Sustainability, SMEs, PLS-SEM. DOI: 10.7176/EJBM/13-4-10 Publication date: February 28th 202
Qualité d’audit et coût de la dette: La médiation de l’information financière
No full textThe essential role of the audit is to reduce to a large extent the asymmetry of information between managers and shareholders or third party contractors, but recent financial scandals have shown the inadequacy of traditional approaches. The difficulty in remaining independent stems from the specific position of the auditor. Shareholders or managers may exert pressure on auditors to avoid certain facts discovered, and accept an unqualified certification although some accounting treatments remain contentious. The inability of traditional approaches led us to use other indicators in this work, which aims to test the mediating effect of the quality of financial information in the relationship between audit quality and the cost of debt. With a sample of 205 and using the method of structural equations, the results show us that the quality of financial information plays a partial mediation with mediating effect and indicators such as the reputation of the audit firm, the organizational characteristics of the audit firm. The specific characteristics of the audit team improve the quality of financial information, although the quality of financial information certified by a reputable firm does not reduce the cost of debt.Le Rôle essentiel de l’audit est de réduire en grande partie l’asymétrie d’information entre les gestionnaires et les actionnaires ou les tiers contractants mais les récents scandales financiers ont montré l’incapacité des approches classiques. La difficulté à rester indépendant provient de la position spécifique de l’auditeur. Les actionnaires ou les dirigeants peuvent exercer des pressions sur les auditeurs pour éviter certains faits découverts, et accepter une certification sans réserve quoique certains traitements comptables restent litigieux. L’incapacité des approches classiques nous a poussé à utiliser d’autres indicateurs dans le cadre de ce travail, qui a pour objectif de tester l’effet médiateur de la qualité de l’information financière dans la relation qualité de l’audit et coût de la dette. Avec un échantillon de 205 et en ayant recours à la méthode des équations structurelles, les résultats nous montrent que la qualité de l’information financière joue une médiation partielle avec effet médiateur et les indicateurs tels que la réputation du cabinet d’audit, les caractéristiques organisationnelles de la firme d’audit. Les caractéristiques spécifiques à l’équipe d’audit améliorent la qualité de l’information financière, quoique la qualité de l’information financière certifiée par un cabinet réputé ne réduit pas le coût de la dette.O papel essencial da auditoria é reduzir em grande medida a assimetria de informação entre gestores e accionistas ou terceiros contratantes, mas os recentes escândalos financeiros mostraram a inadequação das abordagens tradicionais. A dificuldade em manter-se independente decorre da posição específica do auditor. Os acionistas ou gerentes podem exercer pressão sobre os auditores para evitar certos fatos descobertos e aceitar uma certificação sem qualificação, embora alguns tratamentos contábeis permaneçam controversos. A impossibilidade das abordagens tradicionais levou-nos a utilizar outros indicadores neste trabalho, que visa testar o efeito mediador da qualidade da informação financeira na relação entre a qualidade da auditoria e o custo da dívida. Com uma amostra de 205 e utilizando o método de equações estruturais, os resultados nos mostram que a qualidade da informação financeira desempenha uma mediação parcial com efeito mediador e indicadores como a reputação da empresa de auditoria, as características organizacionais da empresa de auditoria. As características específicas da equipe de auditoria melhoram a qualidade da informação financeira, embora a qualidade da informação financeira certificada por uma empresa idônea não reduza o custo da dívida.El papel esencial de la auditoría es reducir en gran medida la asimetría de información entre gerentes o accionistas y terceros o contratistas, pero los recientes escándalos financieros han demostrado la incapacidad de los enfoques tradicionales. La dificultad para permanecer independiente proviene de la posición específica del auditor. Los accionistas o gerentes pueden presionar a los auditores para que eviten que ciertos hechos sean descubiertos y acepten la certificación sin reservas, aunque ciertos tratamientos contables siguen siendo polémicos. La incapacidad de los enfoques tradicionales nos empujó a utilizar otros indicadores como parte de este trabajo, cuyo objetivo es comprobar el efecto mediador de la calidad de la información financiera en la relación calidad de la auditoría con el costo de la deuda. Con una muestra de 205 y utilizando el método de ecuaciones estructurales, los resultados nos muestran que la calidad de la información financiera juega una mediación parcial con efecto mediador e indicadores como la reputación de la firma auditora, las características organizativas de la firma auditora. Las características específicas del equipo de auditoría mejoran la calidad de la información financiera, aunque la calidad de la información financiera certificada por una firma acreditada no reduce el costo de deud
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
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