1,720,997 research outputs found
Accounting for a better world:towards a conceptual framework to enable corporate reporting to contribute to the sustainability of the good life
No full textPurpose: The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue. Design/methodology/approach: Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values. Findings: This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible. Originality/value: The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.</p
Management Accounting Change as a Learning Process: An Empirical Analysis.
No full textThis study provides an interpretation of management accounting change based on the model of
problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976,
1984). It is based on a fourteen year longitudinal case study and this time scale has facilitated the
exploration of two novel aspects of management accounting change. First, it becomes apparent that
the costing information change which occurred was not a discrete event but more of a process of
experience and learning conducted through what amounted to several iterations of trial and error that
extended over several years. Experiencing and using new information are activities which, in
themselves, generate conditions for further information change. Thus, the events and experiences
which predate a change in practice are important factors in understanding how and why the change
happened. Second, the actors involved were not passive bystanders of change. They actively
participated in it and specifically developed an organisational mechanism to sensitise themselves to
the process of organisational learning which drove the changes in the organisation’s costing system
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Get PDFWe 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
Performance management in scientific and cultural organisations: from an institutional perspective
Get PDFThis thesis deepens our understanding of the institutional and organisational
changes, which are taking place in the scientific and cultural public sector
organisations, regarding their efforts to adopt performance management
practices in the broader climate of increasing external demands of
accountability and transparency. Using institutional theory as the main
theoretical lens and an inductive approach, data is collected and analysed
from an in-depth case study spanning four years in one scientific and
cultural organisation and from a survey of the field such organisations are
embedded in. At the field level, scientific and cultural organisations are
embedded in multiple institutional logics (e.g. professional,
governance/performance, managerial). Findings reveal the micro processes
and dynamics of management accounting and institutional changes and how
the power shift both results from and propel such changes.
Apart from the emphasis on institutional multiplicity as key to
understanding the change process, attention is paid to how institutional
entrepreneurs use visual framing with accounting inscriptions to promote
changes, how emotional factors and the role of specialist work groups
contribute to institutional change. Thus, the thesis, as a whole, provides
practical insights into this special type of organisations and their
performance management practices. Theoretical contributions are made
towards the micro foundations of institutional theory and interpretive
accounting research with visual and emotional elements. Implications for
practitioner and policy making are also explored
Management control in inter-organizational relationships: Lessons learnt from public-private partnerships
No full textThe rising popularity of public-private partnerships (PPPs) and the reported failure rates underline the challenge to effectively govern such relationships. The purpose of this paper is to empirically investigate the role of management control for the governance of PPPs by adopting a comparative case study involving two cases of partnerships between municipalities and their private partners, a long-term infrastructure project and an urban regeneration project. The results suggest that existing frameworks for private inter-organizational relationships (IORs) are relevant for explaining governance structures in PPPs. However, given the specific nature of PPP arrangements, we also identify a number of socio-political risks and management control tools not typically discussed in frameworks for private IORs. More specifically we conclude that conveners and project champions play an important role as political controls in the success of PPPs.status: Publishe
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