1,721,053 research outputs found
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
Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah
Get PDFTHE NATURE OF ISLAMIC ACCOUNTING AND CULTURAL INFLUENCE ON PERCEIVED USEFULNESS OF THE ISLAMIC CORPORATE REPORTING:
Get PDFThe objective of this study is to examine the perception of Muslim Accounting Academicians in Java on the suitability of conventional accounting for Muslim users and Islamic organizations, as well as the objectives and characteristics of Islamic accounting. The other objective of this study is also to test the cultural influence on the perceived usefulness of Islamic corporate reporting model suggested by Baydoun and Willet (1994 and 2000). The Hofstede-Gray's framework was utilized to test the hypotheses related with cultural influences on the perceived usefulness of the Islamic corporate reporting. The questionnaires returned were 115 and 103 of this was usable. A non-parametric test of median was conducted using MINITAB 13 to test the hypotheses related with the nature of Islamic accounting. Meanwhile, to test the hypotheses related with cultural influences on the perceived usefulness of the Islamic corporate reporting, this study utilize the multiple regression analysis. The results showed that Muslim accounting academicians in Java believe that Islamic organizations should follow Shari'ah principles and promote social welfare rather than concentrate on profits. There also seems to be a favourable response to the need for Islamic accounting. Most of the participants agree with the accountability objective of Islamic accounting and support the integrative and holistic nature of Islamic accounting information. The results also showed that Power Distance has the best antecedents in explaining Gray's accounting values. However, the result of this study was similar with Sulaiman's (1997 and 1998) studies, could not explain the antecedents of perceived usefulness of Islamic Corporate reporting.
Tujuan penelitian ini adalah menguji persepsi dosen-dosen akuntansi Muslim di Jawa mengenai kesesuaian akuntansi konvensional untuk pengguna Muslim dan organisasi-organisasi Islami serta tujuan dan karakteristik akuntansi Islami. Penelitian ini juga bertujuan untuk menguji pengaruh budaya terhadap kegunaan model pelaporan keuangan Islami yang dipersepsikan seperti yang disarankan oleh Baydoun dan Willet (1994 dan 2000). Kerangka Hofstede-Gray digunakan untuk menguji hipotesis yang berkaitan dengan kegunaan model pelaporan keuangan Islami yang dipersepsikan.Kuesioner yang dikembalikan berjumlah 115 dan 103 di antaranya dapat digunakan. Pengujian non-parametrik median dilakukan dengan MINITAB 13 untuk menguji hipotesis yang berkaitan dengan akuntansi Islami. Sedangkan analisis regresi berganda digunakan untuk menguji hipotesis yang berkaitan dengan pengaruh budaya terhadap kegunaan model pelaporan keuangan Islami yang dipersepsikan. Hasil penelitian menunjukkan bahwa dosen-dosen akuntansi Muslim di Jawa meyakini bahwa organisasi-organisasi Islami seharusnya mengikuti prinsip-prinsip Syariah dan mendukung kesejahteraan sosial, dan tidak hanya berkonsentrasi pada laba saja. Sebagian besar responden menyatakan adanya kebutuhan akuntansi Islami dan juga setuju bahwa akuntabilitas dapat menjadi tujuan akuntansi Islami serta mendukung sifat yang integratif dan holistik dari informasi akuntansi Islami. Hasil penelitian juga menunjukkan bahwa Jarak Kekuasaan (Power Distance) merupakan anteseden terbaik yang dapat menjelaskan nilai-nilai akuntansi Gray. Meskipun demikian, seperti halnya penelitian Sulaiman (1997 dan 1998), hasil penelitian ini juga tidak dapat menjelaskan anteseden dari kegunaan model pelaporan keuangan Islami yang dipersepsikan
INTERAKSI INFORMASI AKUNTANSI DENGAN FAKTOR¬FAKTOR INTERPERSONAL DALAM EVALUASI KINERJA SUBORDINATE
Get PDFThe purpose of this study is to investigate the interaction effects of interpersonal factors and accounting performance information on performance evaluation. Specifically, this study investigates whether similarities in work style between a supervisor and a subordinate influence personal liking and whether there is interaction el fact of personal liking and accounting performance data on causal attributions and subsequently on performance evaluation. The study conducted in experimental setting using 40 professional students. The results of this study provide empirical evidence that, when accounting performance information is negative, interpersonal factors such as personal liking and causal attributions moderate how supervisors use accounting information when they make performance evaluation decisions.
Key words: accounting information, work style, personal liking, causal attributions, performance evaluatio
Financial Statements Quality of Central Government Entities: A Test of Institutional and Agency Theories
Get PDFDispelling 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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