Theoretical Foundation

2018 ◽  
pp. 1-5
Author(s):  
Michael Trapp ◽  
Andreas Öchsner
Keyword(s):  
Theoretical Foundation

Corporate Governance and Performance of Organizations

2018 ◽  
Vol 9 (5) ◽  
pp. 439-446
Author(s):  
Hamid Ait lemqeddem ◽  
◽  
Mounya Tomas ◽  
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Theoretical Foundation ◽  
Quantitative Approach ◽  
Governance Practices ◽  
Deductive Method ◽  
Private And Public ◽  
Is Theory ◽  
And Performance ◽  
Do So

There is renewed interest in the need to focus on corporate governance in an environment where it is a performance imperative for all small and large organizations, private and public, beginner or established.The purpose of this study is to demonstrate the place of corporate governance practices in organizations to ensure that the board, officers, and directors take action to protect shareholder interests and all stakeholders. It is important to focus on the effect of these practices on improving performance and competitiveness. To do so, we opted for the hypothetico-deductive method with a quantitative approach. Our theoretical foundation is theory is agency theory.

SERGEY PROKOFIEV’s PETER AND THE WOLF THROUGH AN INTERMEDIAL LENS

Mousaion ◽  
2015 ◽  
Vol 33 (2) ◽  
pp. 140-154
Author(s):  
Elma De Kock
Keyword(s):  
Research Method ◽  
Theoretical Foundation ◽  
Original Music ◽  
Folk Tale ◽  
Sergey Prokofiev ◽  
Poetic Text ◽  
Practice Based Research ◽  
The Media ◽  
Artistic Product

Peter and the wolf is an intermedial work based on a folk tale originally written and composed by the Russian composer Sergey Prokofiev in 1936 (Hanson and Hanson 1964). Since few recent adaptations of the work in Afrikaans exist, a combined intermedial project was undertaken to recreate the work using practice-based research. The stages of this research method have brought forth a poetic text, the realisation of the original music, illustrations, and a voice artist to read the created text. To accomplish the final artistic product, it was important to obtain a theoretical foundation of practice-based research, intermediality, adaptation and the different media involved in the created word. The intermedial effects between the different media in the project provided the results of the study, stemming not only from the readers’ simultaneous experiences of the media as they read or listen to the work but, as it also became clear, from the mutually complementary effects between the different media of which their combination provided a richer final product.

The Development and Transferability of Task Knowledge

2003 ◽  
Vol 22 (1) ◽  
pp. 47-67 ◽  
Author(s):  
Jay C. Thibodeau
Keyword(s):  
Financial Services ◽  
Theoretical Foundation ◽  
Casino Gambling ◽  
Knowledge Development ◽  
Extensive Experience ◽  
Industry Specialization ◽  
Task Knowledge ◽  
Going Concern ◽  
Financial Condition ◽  
And Task

This study provides experimental evidence related to the management of audit task knowledge. Specifically, the research explores whether a certain type of task knowledge, loan credit review knowledge, develops differently for in-charge auditors working in different industry specializations. Since auditors are often asked to choose an industry specialization at the in-charge level, understanding whether certain industries provide the opportunity for differential knowledge development is important (Libby and Frederick 1990), especially if such knowledge can be transferred to aid performance in tasks completed in several other industries. As such, the study explores whether the task knowledge under investigation can be transferred across both industry and task contexts to aid performance in the going concern judgment, a task that is required to be completed in all industries. An experiment was administered to 60 in-charge auditors from one of the then Big 6 firms, with 32 participants specializing in the financial services industry and 28 in manufacturing. Importantly, financial services auditors have extensive experience evaluating the collectibility of loans and the underlying financial condition of borrowers; this knowledge is expected to also be valuable in assessing the going concern of any client. Participants evaluated the going concern status of four cases of actual troubled clients from two industry settings: manufacturing and casino gambling. The findings support the transferability of knowledge across task and industry contexts. This result is important because it is the first study in the audit literature to demonstrate that a specific type of task knowledge can be transferred across both task and industry contexts (Be´dard and Chi 1993). In so doing, the results provide an important theoretical foundation for audit researchers and practitioners regarding the conditions for the transfer and dissemination of audit knowledge throughout a firm.

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