117,420 research outputs found
What can management accounting practitioners and academics do to improve risk measurement and forewarn of impending financial crises?
No full textWe discuss some perceived shortcomings of management accounting in the light of the financial crisis of 2008. We describe current trends in management accounting thinking and Japanese perspectives on the discipline. Our main focus is on the lack of reliable measurement of financial risk and its consequences. The importance of collaborative multi-disciplinary research through partnerships between academics and practitioners is emphasised.SubmittedAsada, T., Bailes, J. C. and Suzuki, K. (2000). “Implementing ABM with Hoshin Management”, Management Accounting Quarterly,Winter, 1-6
Beheshti, H. M. (2006). “What managers should know about ERP/ERP II’, Management Research News, 29 (4), 184-193
Bhimani, A. (2002). “European management accounting research: traditions in the making”,The European Accounting Review, 11(1), 99-117
Bromwich, M. (1999/2000). “Thoughts on management accounting and strategy”, Pacific Accounting Review, 11(2), 41-48
Davila, T. and Oyon, D. (2008). “Cross paradigm collaboration and the advancement of the
management accounting knowledge”, Critical Perspectives on Accounting, 19, 8 87-893
Dercon, B. (2007). “Corporate governance after the Asian crisis”, Managerial Law, 49 (4),129-1 40
Dujuan, Y. (2009). “Inefficient American corporate governance under the financial crisis and China’s reflections”, International Journal of Law and Management, 51(3), 139-152
Falta, M., Gallagher, L. and Willett, R.J.(2006). “Modelling “hard-to-measure” costs in environmental management accounting”, Asia Pacific Journal of Management Accounting, 1, 76-91.
Hopper, T., Koga, T., and Goto, J. (1999). “Cost accounting in small and medium sized Japanese companies: an exploratory study”, Accounting and Business Research, 30 (1), 73-86
“Japan Company Handbook”, (2009) Tokyo, Toyo Keizai Inc.
Kakouris, A. P. And Polychronopoulos, G.(2005). “Enterprise resource planning (ERP)system: An effective tool for production management”, Management Research News, 28 (6),
66-7 8 Langfield-Smith, K. (2008). “Strategic Management Accounting: How far have we come in 25 years?” Accounting, Auditing, & Accountability Journal, 2 1(2), 204-228
Lewellyn, S. (2003). “What counts as “theory” in qualitative management and accounting research?” Accounting, Auditing & Accountability Journal, 16 (4), 662-708
Nishimura, A. (2007). “Conceptual analysis of value-based management and accounting: with reference to Japanese practice”, Asia-pacific Management Accounting Journal, 2(1), 71-88
Nishimura, A. and Willett, R. (2005). “Fundamental features and perspectives of Management Accounting in Asia” in Management Accounting in Asia, ed. Akira Nishimura and Roger
Willett, Malaysia, Thomson Learning. Nishimura, A. (2003). “Management Accounting: feed forward and Asian perspectives”, New York, Palgrave Nishimura, A. and Willett, R. (1997). “Structures and features of Japanese Accounting” in Accounting in the Asia-Pacific Region, ed. Nabil Baydoun, Akira Nishimura, and Roger Willett, Singapore, John Wiley and Sons. Nobes, C. W. (1983). “A Judgemental International Classification of Financial Reporting Practices”, Journal of Business Finance & Accounting, Spring, 1-19
Otley, D. (2008). “Did Kaplan and Johnson get it right?” Accounting, Auditing, & Accountability Journal, 21(2), 229-239
Parker, S, Peters, G. F. and Turetsky, H. F.
(2002). “Corporate governance and corporate
failure; a survival analysis”, Corporate Governance, 2 (2), 4-12
Pretorius, M. (2008). “When Porter’s generic strategies are not enough: complementary strategies for turnaround situations”, Journal of Business Strategy, 29(6), 19-28
Pudelko, M. and Mendenhall, M. E. (2007). „What western executives need to know about current management practices”, Organizational Dynamics, 36 (3), 274-287
Riaz, S. (2009). “The global financial crisis: an institutional theory analysis”, Critical Perspectives on International Business, 5 (1/2), 26-3 5
Rosenzweig, E. G. (2009). “A contingent view of e-collaboration and performance in manufacturing”, Journal of Operations Management, 27, 462-47 8
Wong, L. (2009). “The crisis: a return to political economy?” Critical Perspective on International Business, 5 (1/2), 56-7
Going 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
Square Dancing with the Stars to Enhance Dynamic Hirschman Linkages?
No full textIn this Presidential Address, the author takes the reader on a reconnaissance of his life and time as a regional scientist. He points out scenery he found scintillating along the way, hoping that some may pick up the banner and chew on a few of the ideas for a while. He suggests a revisit to Albert O. Hirschman’s notion of key sectors and more empirical analysis related to Marcus Berliant’s and Masahisa Fujita’s notion of knowledge creation and transfer.Presidential Address, San Antonio, Texas, March 29, 2014 (53rd Meetings of the Southern Regional Science Association
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe 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
An update on primary hip osteoarthritis including altered Wnt and TGF-beta associated gene expression from the bony component of the disease
No full textThe study of primary hip OA is continuing to redefine what was once considered a stagnant pathology as one of dynamic change, occurring over a long period of time involving the many composite tissue types of the joint including the bone. Examination of the inverse relationships evident between OA and fracture cohorts, including individuals with osteoporosis (OP), indicates an imbalance in formation and resorption in the bony component of both pathologies. This review contains an overview of primary OA followed by an assessment of differential gene expression and altered cellular characteristics identified in the bony compartments of primary hip OA, with a focus on the wingless mouse mammary tumor virus integration (Wnt) and TGF-β signalling pathways. The studies reviewed here suggest that OA is a systemic disease involving the bone and validate the assessment of molecular changes to further investigate this complex disease.Duminda D. Kumarasinghe, Blair Hopwood, Julia S. Kuliwaba, Gerald J. Atkins and Nicola L. Fazzalar
Letter from unknown writer to Jesse L. Boyce
No full textLetter to Jesse L. Boyce from unknown author (possibly Jack) about the investigation into the powder magazine located in the Grand Canyon. Some personal news is included in the letter such as the writer's marriage to the daughter of C.A. Taylor, former Supervisor of Cochise County
Dispelling the Myths Behind First-author Citation Counts
No full textWe 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
Sarah L. Blum Author Visit - Warrior Nurse: PTSD and Healing
No full textHear Sarah L. Blum, author of Women Under Fire: Abuse in the Military, discuss her newest book, Warrior Nurse: PTSD and Healing followed by a Q&A and book signing.
Sarah L. Blum is a decorated Vietnam veteran who served as an operating room nurse during the intense fighting of 1967. In recognition of her service, she was awarded the Army Commendation Medal.
Sponsored by CWU Veterans Center and CWU Libraries.https://digitalcommons.cwu.edu/libraryevents/1252/thumbnail.jp
Lillian L. Lambert, Author, Speaker, and Entrepreneur
No full textLillian L. Lambert, Author, Speaker, and Entrepreneu
Letter to Alfred L. Shoemaker, February 10, 1948
No full textA handwritten letter from an unknown author addressed to Alfred L. Shoemaker, dated February 10, 1948. Within, the author discusses the Pennsylvania Dutch word for Ash Wednesday, along with traditions associated with this day.https://digitalcommons.ursinus.edu/shoemaker_documents/1118/thumbnail.jp
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