1,720,972 research outputs found
Sustainable Development Goals: integrating sustainability initiatives with long term value creation
No full textLeading practices in integrated reporting: management accountants will guide their companies on the journey to value creation
No full textIntegrated Reporting (IR) is making the leap from promising concept to powerful practice. Released at the end of 2013 by the International Integrated Reporting Council (IIRC), a global coalition of regulators, investors, companies, standards setters, the accounting profession, and nongovernmental organizations (NGOs), the IR Framework has been robustly tested and piloted in 25 countries. As we described in the article “Redefining Corporate Accountability through Integrated Reporting” (Strategic Finance, August 2013) and in our book Integrated Reporting: Concepts and Cases that Redefine Corporate Accountability (Springer, 2013), the Framework was co-created with business and investors and provides an “open” platform for IR to move toward the mainstream. To shed light on the way in which IR is currently being adopted and reflect on the possible opportunities ahead for management accountants and finance professionals, we will explore some leading examples of integrated reporting at Lawson, Inc.; Eni; and SAP
Redefining Corporate Accountability through Integrated reporting. What happens when values and value creations meet?
No full textThe landscape of corporate reporting is about to change considerably. The concepts, principles, and elements that characterize the way organizations report their annual performances are currently being questioned, debated, and redesigned throughout the world. This is happening as key elements such as capital employed, value creation, and accountability are redefined in practice. What are the types of capital that an organization uses and affects? In what ways is value created and distributed over time? To whom are organizations accountable? A possible answer to these critical questions is offered by Integrated Reporting (IR), a process that results in communicating— through an annual integrated report—value creation over time
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Using the balanced scorecard framework /
No full text"... explains the balanced scorecard framework. Since its introduction in the early 1990s, the balanced scorecard framework has become a standard strategy execution and performance measurement system for many for-profit companies as well as for non-profit organizations and public sector entities. Scholars, including the author of this portfolio, Dr. Mark L. Frigo, have continued to refine this framework with cutting-edge managerial and accounting concepts.
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
Faculty Focus: Mark Frigo Named Ezerski Chair
Full text linkAccountancy Professor Mark L. Frigo has been named Ezerski Endowed Chair in the School of Accountancy and Management Information Systems, which recognizes accountancy faculty excellence. Prior to joining DePaul, Frigo led a successful career in corporate financial analysis and management consulting at KMPG, among other accomplishments
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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