1,720,970 research outputs found
Using Mathematics to Teach Accounting Principles
Full text linkAbstract: As widely acknowledged, Luca Pacioli discussed accounting in his mathematics book Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Using the perspective of mathematics, this paper shows that the majority of available accounting principles literature employs accounting equations positioning the elements of both assets and expenses in opposite accounting equations, rather than placing the two elements in the same side of the accounting equation. More than just offering consistent rationality, the use of mathematics rationality will make it much simpler to explain why the elements of assets and expenses should receive the same treatment concerning debits and credits. Furthermore, this paper shows that the rules of debits and credits are entirely based on mathematical logic. Finally, this paper proposes the need for learning to account from the perspective of mathematics, in addition to those of GAAP and engineering skills.Abstrak: Sebagaimana diakui secara luas, Luca Pacioli membahas akuntansi dalam buku matematikanya Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Dengan menggunakan perspektif matematika, makalah ini menunjukkan bahwa sebagian besar prinsip akuntansi akuntansi yang tersedia menggunakan persamaan akuntansi yang memposisikan unsur-unsur dari kedua aset dan biaya dalam persamaan akuntansi yang berlawanan, daripada menempatkan dua elemen di sisi yang sama dari persamaan akuntansi. Lebih dari sekadar menawarkan rasionalitas yang konsisten, penggunaan rasionalitas matematika akan membuatnya lebih mudah untuk menjelaskan mengapa unsur-unsur aset dan pengeluaran harus menerima perlakuan yang sama mengenai debet dan kredit. Selanjutnya, tulisan ini menunjukkan bahwa aturan debit dan kredit sepenuhnya didasarkan pada logika matematika. Akhirnya, makalah ini mengusulkan perlunya belajar untuk memperhitungkan dari perspektif matematika, selain dari GAAP dan keterampilan teknik.
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
Understanding Islamic accounting: a Quranic approach
No full textPurpose: This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students. Design/methodology/approach: This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional). Findings: This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs. Research limitations/implications: First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity. Practical implications: This study can be used to develop Islamic accounting instructional designs using a Quranic approach. Originality/value: This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching. © 2022, Emerald Publishing Limited
PROSPECTOR-DEFENDER STRATEGY, AUDITOR INDUSTRY SPECIALIZATION, EARNINGS MANAGEMENT THROUGH REAL ACTIVITIES, AND EARNINGS QUALITY
No full textThis study observed the influence of the company prospector-defender strategy and auditor industry specialization toward the earnings management through real activities and earnings quality. An important finding in this study confirmed that the auditor industry specialization could not restrict the earnings management and the company‘s prospector strategy could restrict the earnings management. On the contrary, defender strategy could not restrict the earnings management. Another finding proved that the auditor industry specialization influence the earnings response coefficient (ERC) and investors’ response. Besides the auditor industry specialization, as well as the prospector and defender strategies, other factors also affected influence ERC are leverage, company size, stock return, beta and market return. The interaction among the prospector and defender strategies and unexpected earnings neither influence the CAR nor the investors’ response. This was probably because the investors pay attention to the strategy used by the company. However, there were any interaction variables: industry specialization auditor, leverage, stock return, beta and market return influence the CAR and investors’ response
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