1,720,957 research outputs found
Information sharing with key suppliers: a transaction cost theory perspective
No full textPurposeThe purpose of this paper is to explain variations in discretionary information shared between buyers and key suppliers. The paper also aims to examine how the extent of information shared affects buyers' performance in terms of resource usage, output, and flexibility.Design/methodology/approachThe data for the paper comprise 221 Finnish and Swedish non‐service companies obtained through a mail survey. The hypothesized relationships were tested using partial least squares modelling with reflective and formative constructs.FindingsThe results of the study suggest that (environmental and demand) uncertainty and interdependency can to some degree explain the extent of information shared between a buyer and key supplier. Furthermore, information sharing improves buyers' performance with respect to resource usage, output, and flexibility.Research limitations/implicationsA limitation to the paper relates to the data, which only included buyers. A better approach would have been to collect data from both, buyers and key suppliers.Practical implicationsCompanies face a wide range of supply chain solutions that enable and encourage collaboration across organizations. This paper suggests a more selective and balanced approach toward adopting the solutions offered as the benefits are contingent on a number of factors such as uncertainty. Also, the risks of information sharing are far too high for a one size fits all approach.Originality/valueThe paper illustrates the applicability of transaction cost theory to the contemporary era of e‐commerce. With this finding, transaction cost economics can provide a valuable lens with which to view and interpret interorganizational information sharing, a topic that has received much attention in the recent years.</jats:sec
Drivers of management accounting adaptability: The agility lens
No full text<b>Purpose</b>\ud
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- Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management accounting adaptability in organisations using the agility lens. \ud
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<b>Design/Method</b>\ud
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- This study identifies three factors that drive management accounting adaptability through their support of agility. Specifically, the impact of top management team knowledge, team-based structures, and information system flexibility on management accounting adaptability is examined. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies. \ud
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<b>Findings</b>\ud
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- The results support the proposed relations and explain a significant variance in management accounting adaptability. Also, consistent with previous findings, a positive association between management accounting adaptability and management accounting effectiveness was found. \ud
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<b>Research Implications</b>\ud
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- This study illustrates the value of using the agility lens in the context of management accounting change, which is underexplored in the accounting literature relative to other disciplines such as production economics. \ud
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<b>Practical Implications</b>\ud
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- This study recommends management to refrain from behaviour that encourages and maintains the status quo. Influencing the factors identified in this study can encourage more innovation in management accounting and improve adaptability when changes to organisational contingencies occur.\ud
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<b>Originality/Value</b>\ud
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- This paper explores and adopts the concept of agility to complement dominant theories in the management accounting change literature. The concept of agility is unpacked and applied to review existing literature to explain how management accounting may become more adaptable and open to evolving. The resulting model identifies factors that support sense-making and responding as constituents of agility. This study also extends a recent study by Yigitbasioglu (2016) on the link between IT and MAA by building a more powerful model in terms of scope and explanatory power to explain the ability of management accounting to change over time
External auditors’ perceptions of cloud computing adoption in Australia
No full textAdopting a multi-theoretical approach, I examine external auditors’ perceptions of the reasons why organizations do or do not adopt cloud computing. I interview forensic accountants and IT experts about the adoption, acceptance, institutional motives, and risks of cloud computing. Although the medium to large accounting firms where the external auditors worked almost exclusively used private clouds, both private and public cloud services were gaining a foothold among many of their clients. Despite the advantages of cloud computing, data confidentiality and the involvement of foreign jurisdictions remain a concern, particularly if the data are moved outside Australia. Additionally, some organizations seem to understand neither the technology itself nor their own requirements, which may lead to poorly negotiated contracts and service agreements. To minimize the risks associated with cloud computing, many organizations turn to hybrid solutions or private clouds that include national or dedicated data centers. To the best of my knowledge, this is the first empirical study that reports on cloud computing adoption from the perspectives of external auditors
The role of institutional pressures and top management support in the intention to adopt cloud computing solutions
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– While many studies have predominantly looked at the benefits and risks of cloud computing, little is known whether and to what extent institutional forces play a role in cloud computing adoption. The purpose of this paper is to explore the role of institutional factors in top management team’s (TMT’s) decision to adopt cloud computing services.\ud
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Design/methodology/approach\ud
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– A model is developed and tested with data from an Australian survey using the partial least squares modeling technique.\ud
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Findings\ud
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– The results suggest that mimetic and coercive pressures influence TMT’s beliefs in the benefits of cloud computing. The results also show that TMT’s beliefs drive TMT’s participation, which in turn affects the intention to increase the adoption of cloud computing solutions.\ud
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Research limitations/implications\ud
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– Future studies could incorporate the influences of local actors who might also press for innovation.\ud
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Practical implications\ud
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– Given the influence of institutional forces and the plethora of cloud-based solutions on the market, it is recommended that TMTs exercise a high degree of caution when deciding for the types of applications to be outsourced as organizational requirements in terms of performance and security will differ.\ud
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– The paper contributes to the growing empirical literature on cloud computing adoption and offers the institutional framework as an alternative lens with which to interpret cloud-based information technology outsourcing
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
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