764 research outputs found
Making sense of the temporal dimension of intellectual capital: A critical case study
No full textWe attempt to answer the following research question: how is time understood and acted upon in connection to different types of IC-oriented management accounting processes within organizations? In other words, what role does time play in IC-related management accounting practices? Alvesson and Deetz’s (2000) critical management research framework was selected for the examination. The temporal dimensions of IC and its related measurement and management accounting processes are discussed and questioned from a time-oriented micro-process (practice) perspective. The main findings are the following. First, IC can be considered as a “temporal boundary object”. Second, the development of IC time-related indicators for IC should be problematized to increase understanding. Moreover, this study lends sharp focus to the need for considering more than just the amount of time spent engaging in IC activities, but the quality of that time as well. Third, we confirm that IC tends to change over time. Consequently, IC concepts, methods and tools are not stable in practice, but rather are reflective of a specific time horizon. Forth, time-lags relating to IC creation and development tend to be overlooked and, hence, are not as clearly understood
The relevance of time in accounting. The case of intangibles from a management accounting perspective
No full textIn accounting, time is relevant (e.g. Chambers, 1989; Anderson-Gough, et al., 2001; Mouritsen and Bekke, 1999; Quattrone and Hopper, 2005) but it tends to be left out from discussions (Ezzamel and Robson, 1995; Nørreklit, 2000) and therefore research designs or theories are temporally incorrect or incomplete as well as processes are misunderstood or misrepresented (Tuttle, 1997).
Moving from the aforementioned consideration, the purpose of this paper is twofold: first, to investigate the construction of time from an accounting perspective and, second, to analyse how time is conceived and used within the accounting field. To investigate this idea, we will use a management accounting perspective on intangibles and apply it on a case study where a new accounting structure is being built up.
The main findings are the followings. Accounting incorporates a time paradox because has the ambition to be able to support individuals in understanding the present time and drawing future scenarios offering past data. Another finding is that in accounting there is the need to combine the different conception of time (objective vs. subjective; cyclical vs. non-cyclical). Finally, the study highlights that accounting can be seen as a practice useful to perceive the temporal dimension of specific phenomena
Accounting, performance management systems and accountability changes in knowledge-intensive public organizations : A literature review and research agenda
Get PDFPurpose The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area. Findings The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice. Originality/value The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.</p
Measuring Customer Value and Market Dynamics for New Products of a Firm:An Analytical Construct for Gaining Competitive Advantage
Get PDFThe role of customer value has been largely recognized over time by the firms as an instrument towards stimulating market share and profit optimization. The customer values for a new product of firm in competitive markets are shaped more by habits, reinforcement effects, and situational influences than strongly-held attitudes. A strong and sustainable customer value associated with a new product launched by a firm may also lead to build the customer loyalty in the long run. An analysis of the new product-market structuring based on customer value may be developed well within the microeconomic framework of a firm. The measure of customer value as the efficiency of new product may be viewed from the customer’s perspective towards a ratio of outputs (e.g., perceived use value, resale value, reliability, safety, comfort) that customers obtain from a product relative to inputs (price, running costs) that customers have to deliver in exchange. However, the aggregate returns on the customer value towards the new product from the perspective of a firm may be observed manifesting in enhancing the market share, market coverage and augmenting profit in a given market. There has not been many contributions emerged in the past addressing the measurement of the customer value as an intangible asset of the firms, though substantial literature is available discussing the customer relations and loyalty building perspectives. This paper attempts to critically examine the available literature on the subject, discuss a model that provides a framework for analyzing the variables associated with customer value and to identify potential research areas. A basic premise of the paper is that the focus should be on maximizing total customer value and customer satisfaction which are inter-dependent in the decision making process towards buying new products. The framework of the construct is on a proposed model which integrates all aspects so as to maximize the potential of the organization and all its subsystems to create and sustain satisfied customers. The discussion in the paper on the customer value gaps in the process of marketing new products explores the possible situations that may lead to lower the customer value.New product management, customer value measurement, market coverage, aggregate returns, market penetration, model construct and estimation, profitability
Poliisin yhteiskuntavastuu - pohdiskelua organisaatiotutkimuksen ja Matti Yrjänä Joensuun romaanien pohjalta
Get PDFThe article describes the societalresponsibility of the police administration fromtwo viewpoints: how it is present inadministrative science and administrativeculture of the police and what kind of picturecan be found in the Finnish detective novelswritten by Matti Yrjänä Joensuu. The focus ofthe article is to make administrative scientificand literal viewpoints to discuss with eachothers. The article is created by tworesearchers. Markku Temmes aims to useadministrative science which emphasizes therole of the police as a basic organisation inthe society and in the politico-administrativesystem. The second author of the articleVoitto Ruohonen has in this article and in hisdissertation tackled the societal picture of thenovels by Matti Yrjänä Joensuu from viewpointof literature and sociological research
Benchmarking and the bottom line
No full textMatti Siemiatycki presents the case for expanding and formalising performance benchmarking processes to address the persistent problems of escalating costs and missed deadlines in infrastructure and public works projects Copyright (c) 2009 The Author. Journal compilation (c) 2009 ippr.
Sudden Death Associated with Incarcerated Small Bowel due to Mesodiverticular Band
No full textMeckel’s diverticulum is a congenital anomaly present in about 3% of the population and usually asymptomatic. Rarely, a mesodiverticular band extends from the tip of a Meckel’s diverticulum to the mesentery, thought to be due to lack of involution of the left vitelline artery. The presence of this band creates a closed loop through which loops of bowel can become entrapped. Rare case reports have described incarceration of bowel, and sudden death in children. We present such a case, and discuss this entity.Peer reviewe
Matti Aikio - verk og virke
No full textDenne avhandlingen studerer de litterære verkene til den samiske forfatteren Matti Aikio, samt det nedslag hans verk hadde i samtidens Norge. Aikios romaner, artikler, skuespill og billedkunst ble skapt i tidsrommet 1904-29, en periode da Norge som ny selvstendig nasjonalstat hadde begrenset toleranse med sin samiske minoritet. En slik etnisk kultur-forståelse var i samsvar med samtidens rådende sosial-darwinisme, på overgangen fra kolonialisme til imperialisme. I slike omgivelser fremsto Matti Aikio som norsk forfatter med bøker skrevet på norsk – men med et selvvalgt samisk-lydende kunstnernavn. Det er avhandlingens mål å avdekke en mulig notsetningen mellom storsamfunnets forventning om assimilasjon og Aikios diskrete presentasjon av samiske verdier i sitt verk og virke. Det blir diskutert om nettopp valg av virkemidler førte til mistenkeliggjøring fra samtidens samiske talsmenn, men at ettertiden har vist at Aikios insistering på samarbeidslinje ville gi bedre langsiktige resultater for samisk språk og kultur. Samtidig søker analysen å underbygge at Aikio selv fikk en økt forståelse for den samiske kulturens mangfold i løpet av sin karriere – samtidig som taktikken endret seg i forfatterens langsiktige strategi om full likestilling for den samiske minoriteten. Fra å hevde at den ekte samiske kulturen bare fantes i Karasjok, endte han med en mer moderne og inkluderende forståelse av en samisk folkegruppe med et mangfold av språk og kulturuttrykk.This dissertation is a study of the literary works by the Sami author Matti Aikio, and of the impact his work had in Norway in his time. Aikio’s novels, articles, dramas and paintings were produced in the time period 1904−1929, a period when Norway as an independent nation state had limited tolerance for its Sami minority. Such an ethnic cultural understanding corresponded with the prevailing sentiment of social Darwinism of the time, in the transition from colonialism to imperialism. In this context Matti Aikio emerged as a Norwegian author with books written in Norwegian – but under a personally chosen, Sami sounding nom de plume. The objective of the dissertation is to disclose a possible contradiction between greater society’s expectations regarding assimilation and Aikio’s discreet presentation of Sami values in his literary works and professional activity. It has been discussed whether precisely the choice of tools at hand served to undermine his credibility with the Sami spokesmen of the time, but after the fact it has become evident that Aikio’s insistence on a collaborative line would have far better long-term results for the Sami language and culture. The analysis simultaneously seeks to substantiate that Aikio personally acquired a greater understanding of the diversity of the Sami culture in the course of his career – while simultaneously the tactics of the author’s long-term strategy for full equality for the Sami minority changed. From maintaining that the true Sami culture was found only in Karasjok, he ended up with a more modern and inclusive understanding of a Sami ethnic group with a multitude of languages and cultural expressions
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