1,720,981 research outputs found
Factors influencing the whistleblowing behaviour: a perspective from the theory of planned behaviour
No full textPengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja
Full text linkThe aim of the research in to investigate the influence of task complexity, time pressure, and five traits of auditor personality such as openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism on auditor performance. There have been a number of research findings on task complexity and time pressure on auditor performance, yet none shows consistency. This study, therefore, tries to provide a new point of view by using traits personality of auditor, which are rarely used in the research field of accounting. Participants in this studies are auditors who work on a public account firms in Bali. The results showed that task complexity and time pressure do not have significant effects on auditor performance. Moreover, only three of the five personality variables—conscientiousness, extraversion, and neuroticism—have significant effects on auditor performance
Studi Eksperimen Tekanan Ketaatan, Kesempatan, Dan Sifat Machiavellian Terhadap Perilaku Kecurangan Individu
Full text linkPenelitian ini bertujuan untuk menguji adanya perbedaan perilaku
kecurangan individu yang disebabkan oleh tekanan ketaatan, kesempatan, dan
sifat Machiavellian pada kegiatan penyusunan anggaran pengadaan publik.
Penelitian ini menggunakan eksperimen laboratorium dengan desain faktorial
2x2x2 mixed factorial. Subjek dalam penelitian ini adalah 96 karyawan yang
bekerja pada instansi pemerintah dan swasta. Hasil penelitian menunjukkan
bahwa perilaku kecurangan lebih tinggi pada individu yang mendapatkan tekanan
tinggi dan kesempatan tinggi daripada individu yang mendapatkan tekanan rendah
dan kesempatan rendah. Meskipun demikian, tekanan untuk mematuhi perintah
pimpinan hanya dapat dilaksanakan ketika lingkungan organisasi memberikan
peluang untuk terjadinya kecurangan. Individu yang mendapatkan tekanan tinggi
dan memiliki kesempatan tinggi merasakan pengaruh negatif (rasa bersalah dan
tidak nyaman) yang lebih tinggi daripada individu yang mendapatkan tekanan
rendah dan memiliki kesempatan rendah. Reaksi afektif ini memotivasi individu
untuk melakukan rasionalisasi. Mayoritas partisipan dalam penelitian ini
menggunakan alasan “mengalihkan tanggung jawab” untuk merasionalisasi
tindakan yang dilakukan. Berkaitan dengan karakteristik individual, hasil pengujian
empiris menunjukkan bahwa perilaku kecurangan lebih tinggi pada individu yang
memiliki sifat Machiavellian tinggi daripada Machiavellian rendah. Meskipun
demikian, setelah melakukan kecurangan, individu Machiavellian tinggi akan
merasakan pengaruh negatif yang lebih rendah daripada individu Machiavellian
rendah. Dengan demikian, individu Machiavellian tinggi memiliki tingkat
rasionalisasi lebih rendah daripada individu Machiavellian rendah
The role of e-government in reducing corruption: A systematic review
Full text linkA number of studies state that e-government is a "powerful" anti-corruption tool but other researchers still have doubts about the role of e-government. In fact, other researchers claim that e-government is not only a powerful weapon against corruption but also has the potential to create corruption opportunities. Starting from this phenomenon, this study aims to synthesize research results regarding the role of e-government in reducing corruption. This research systematized the results of research over the past 19 years using a systematic review method. This method provides a comprehensive review so it is expected to reduce the bias of literature. This paper reviews 16 articles published in reputable peer-reviewed journals. Most articles use macro-comparative data in all countries, while other articles use surveys, case studies, and conceptual papers. In general, the systematic review result show that e-government can reduce corruption. However, the success of e-government is not universally applicable. There are internal and external organizational factors that influence the effectiveness of e-government functions to againts corruption
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
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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