1,720,959 research outputs found
Information technology (IT) knowledge and skills of accounting graduates: does expectation gap exist?
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Information technology (IT) skills development in accounting degree programme: influential factors
No full textPerceived factors influencing information technology (IT) skills development in undergraduate accounting programme
No full textThis research attempts to understand the process of enhancing IT skills development in undergraduate accounting programme using grounded theory methodology. It aims to gain an insight into the research area from the perspectives of accounting practitioners, accounting educators and accounting students including alumni. The primary data collection methods are focus group, personal interviews, documents reviews and observations.This paper discusses the findings on main factors perceived to influence the development of IT skills in the programme. It suggests that university policy, employers’ expectation, other universities’ IT skills development, quality assurance review and professional examination exemption are the main external factors that influence the IT skills development. More to the point, the internal factors such as educators’ personal motivation and interest, perceived to be more influential in the decision to include and develop IT skills in the teaching process. Thus, it is evident that educators are the major actor influencing the IT skills development initiatives in teaching. These findings make significant contributions towards IT skills development and innovation in accounting educatio
Information technology skills development for accounting graduates: intervening conditions
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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
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