scholarly journals Sites of translation in digital reporting

2018 ◽  
Vol 31 (7) ◽  
pp. 2006-2030 ◽  
Author(s):  
Joanne Locke ◽  
Nick Rowbottom ◽  
Indrit Troshani
Keyword(s):  
Design Methodology ◽  
Speech Act ◽  
Accounting Standards ◽  
Speech Act Theory ◽  
Machine Language ◽  
Content Type ◽  
Interpretive Approach ◽  
Key Sites ◽  
Definition Of ◽  
A Site

PurposeThe purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic speech act theory to examine how digitally translating reporting information into atomised data affects the infrastructure and practice of accounting.Design/methodology/approachExtensive interview and observation evidence focussed on the IFRS Foundation’s digital reporting project is analysed. An interpretive approach is informed by the concepts of L compatibility, illocution and perlocutionary acts which are drawn from speech act theory.FindingsTwo key sites of translation are identified. The first site concerns the translation of accounting standards, principles and practices into taxonomies for digital tagging. Controversies arise over the definition of accounting concepts in a site populated by accounting and IT-orientated experts. The second site of translation is in the routine production and dissemination of digital reports which impacts the L compatibility between preparers and users.Originality/valueThe paper highlights a previously unexplored field of translation in accounting and contributes a unique perspective that demonstrates that machine translation is no longer marginalised but is the “primary” text with effects on the infrastructure and practice of accounting. It extends speech act theory by applying it to the digital domain and in the context of translation between languages.

The dynamics of regional and global multinationals, 1999-2008

2014 ◽  
Vol 22 (2) ◽  
pp. 108-117 ◽  
Author(s):  
Chang Hoon Oh ◽  
Alan M. Rugman†
Keyword(s):  
Longitudinal Data ◽  
Design Methodology ◽  
Accounting Standards ◽  
Fortune 500 ◽  
Annual Reports ◽  
International Accounting Standards ◽  
Content Type ◽  
Definition Of ◽  
Total Sales ◽  
Home Region

Purpose – This paper aims to analyze regional versus global activities of large firms. We assemble longitudinal data over the 1999-2008 period. Design/methodology/approach – Sales and assets data for the Fortune 500 firms from 1999-2008 were compiled from annual reports of the firms, by triad region. The definition of the triad regions is based on international accounting standards. The classifications of firms are based upon the new metric of regional-to-total sales rather than the traditional metric of foreign-to-total sales. Findings – In an extension of the original study of Rugman and Verbeke (2004), no trend toward globalization is found, as nearly 80 per cent of the world’s largest firms are classified as home-region oriented, and only 4 per cent are classified as global. Only a few firms change classifications over the ten-year period. Overall, the world’s largest firms average 70 per cent of their sales and 72 per cent of their assets in their home region of the triad. Originality/value – This paper is the first one to use longitudinal data in the analysis of regional versus global firms, with ten years of data on the regional sales and assets of the world’s 500 largest firms.

The operational efficiency of passenger aircraft

2006 ◽  
Vol 78 (1) ◽  
pp. 32-38 ◽  
Author(s):  
Donald McLean
Keyword(s):  
Design Methodology ◽  
Operational Efficiency ◽  
Civil Aviation ◽  
Content Type ◽  
Transport Economics ◽  
Load Factors ◽  
Consistent Assessment ◽  
Definition Of ◽  
Passenger Aircraft ◽  
Practical Implications

PurposeTo provide for the use of airlines and other civil aviation organizations a practical definition of operational efficiency and to show how it can be determined.Design/methodology/approachA brief account of air transport economics is used to demonstrate how bom load factors and aircraft utilization need to be considered in assessing operational efficiency. Then other efficiencies are treated briefly before an example is given of how the better of two fictitious aircraft can be chosen for a particular route. A second example involving the calculation of the operational efficiency achieved by an imaginary airline is also given to show that the typical value is lower than might be expected, particularly in view of the relatively high load factors involved.FindingsProvides performance values and economic figures which are typical of current airline operations.Practical implicationsUse of the proposed definition will allow the consistent assessment of the economic performance of airlines.Originality/valueAt present there is no definition of operational efficiency in general use although it is greatly needed by airlines. The definition proposed in this paper is practical and easy to use.

A model for the elaboration of fair divisional projects in inheritance disputes

2018 ◽  
Vol 36 (2) ◽  
pp. 186-202
Author(s):  
Francesco Tajani ◽  
Pierluigi Morano
Keyword(s):  
Design Methodology ◽  
Market Value ◽  
Content Type ◽  
Mathematical Formulas ◽  
Mathematical Algorithms ◽  
Complex Inheritance ◽  
Fundamental Value ◽  
Definition Of ◽  
Calculation Software ◽  
Legal Right

Purpose The purpose of this paper is to develop a method to support the definition of efficient and fair divisional projects in particularly complex cases concerning inheritance disputes. Design/methodology/approach First, the approach involves an appraisal of the market value of the assets, along with an analysis of the respective conditions of concrete divisibility; then, two mathematical models have been developed for the assignment of the assets to the subjects involved in the divisional projects. The logic underlying of both models has been translated into mathematical algorithms that allow for the minimization of the monetary compensations resulting from the differences between the legal right shares and the actual portions to be attributed to them. Findings Both models have been developed through mathematical formulas that can be easily implemented by using an appropriate calculation software. They can be used in particularly complex inheritance divisions, in which the deceased’s assets are numerous and there are several heirs with similar or different legal right shares. Originality/value The methodology is useful in the disputes that could arise in hereditary successions. The fundamental value is that the models could support the definition of the best solution in particularly complex situations, characterized by a large number of assets to be assigned and/or the existence of “preferential” constraints for the assignment of the assets.

scholarly journals Gendering expert work and ideal candidacy in Finnish and Estonian job advertisements

2018 ◽  
Vol 33 (7) ◽  
pp. 544-560 ◽  
Author(s):  
Jatta Jännäri ◽  
Seppo Poutanen ◽  
Anne Kovalainen
Keyword(s):  
Design Methodology ◽  
Doing Gender ◽  
Content Type ◽  
Market Structures ◽  
Job Advertisements ◽  
Management Literature ◽  
Global Construction ◽  
Managerial Positions ◽  
Definition Of ◽  
The Ideal

Purpose This paper aims to analyse the ways the textual materials of job advertisements do the gendering for prospective expert positions and create a space for ambiquity/non-ambiquity in the gender labelling of this expertise. Expert positions are almost always openly announced and are important to organizations because they often lead to higher managerial positions. By gendering the prospective positions, the job advertisements bring forth repertoires strengthening the gendering of work and gendered expert employee positions. Design/methodology/approach This study draws on qualitative textual and visual data of open job advertisements for expert positions. The materials of the study are gathered from open job advertisements in two countries, i.e. Finland and Estonia with rather similar labour market structures in relation to gender positions but differing as regards their gender equality. Findings The analyses show that the gendering of expert work takes place in the job advertisements by rendering subtly gendered articulations, yet allowing for interpretative repertoires appear. The analysis reveals some differences in the formulations of the advertisements for expert jobs in the two countries. It also shows that in general the requirements for an ideal expert candidate are coated with superlatives that are gendered in rather stereotypical ways, and that the ideal candidates for highly expert jobs are extremely flexible and follows the ideal of an adaptable and plastic employee, willing to work their utmost. This paper contributes to the “doing gender” literature by adding an analysis of the textual gendering of ideal candidates for positions of expertise. Research limitations/implications The research materials do not expose all the issues pertinent to questions of the ideal gendered candidate. For instance, questions of ethnicity in relation to the definition of the ideal candidate cannot be studied with the data used for this study. Being an exploratory study, the results do not aim for generalizable results concerning job advertisements for expert positions. Originality/value This paper contributes to the “doing gender” and “gendering” literature by addressing the question of how and in what ways gender is defined and done for an expert positions prior the candidates are chosen to those jobs. It also offers new insights into the global construction of gendered expert jobs advertisements by addressing the topic with data from two countries. It further contributes to understanding the gendered shaping of expertise in the management literature.

A critical examination of the regulation of Ponzi scheme in Mauritius

2018 ◽  
Vol 60 (6) ◽  
pp. 1393-1400
Author(s):  
Valerie Uppiah
Keyword(s):  
Research Method ◽  
Design Methodology ◽  
Legal Framework ◽  
Critical Examination ◽  
Financial Crime ◽  
Modus Operandi ◽  
Content Type ◽  
Ponzi Scheme ◽  
Definition Of ◽  
Legal Mechanism

Purpose The purpose of this paper is to analyse the regulation of the financial crime of Ponzi scheme in Mauritius. Contrary to money laundering which has a legal framework to combat it, for Ponzi scheme, there is no specific legal mechanism to combat this particular financial crime. Therefore, the aim of the paper is to provide for an analysis of Ponzi scheme which includes, inter alia, the definition of a Ponzi scheme, its modus operandi and how it should be tackled. Focus will be placed on devising a specific legal framework for it in Mauritius. Design/methodology/approach The research method used to conduct this research and write this paper is a black letter legal research method. An analysis of several laws and cases is carried out so as to provide for the legal background of the research. Findings The investigation conducted in this paper will lead to the conclusion that Mauritius has to devise a law which will specifically combat Ponzi schemes. This law shall provide for the ways to counter this financial crime as well as the duties of the various financial supervisory bodies. Originality/value The paper provides for an analysis of the operation of Ponzi scheme in the Mauritian context. The paper also examines the existing legal framework that combats this financial crime in Mauritius and highlights its strengths and weaknesses.

20 years of ETHICOMP: time to celebrate?

2015 ◽  
Vol 13 (3/4) ◽  
pp. 166-175 ◽  
Author(s):  
Bernd Carsten Stahl ◽  
Charles M Ess
Keyword(s):  
Design Methodology ◽  
Ethical Issues ◽  
Special Issue ◽  
Content Type ◽  
Conference Series ◽  
Design Build ◽  
The World ◽  
Definition Of ◽  
Important Building Block ◽  
Academic Debate

Purpose – The purpose of this paper is to give an introduction to the special issue by providing background on the ETHICOMP conference series and a discussion of its role in the academic debate on ethics and computing. It provides the context that influenced the launch of the conference series and highlights its unique features. Finally, it provides an overview of the papers in the special issues. Design/methodology/approach – The paper combines an historical account of ETHICOMP and a review of the existing papers. Findings – ETHICOMP is one of the well-established conference series (alongside IACAP and CEPE) focused on ethical issues of information and computing. Its special features include: multidisciplinary and diversity of contributors and contributions; explicit outreach to professionals whose work is to design, build, deploy and maintain specific computing applications in the world at large; creation of knowledge that is accessible and relevant across fields and disciplines; intention of making a practical difference to development, use and policy of computing principles and artefacts; and creation of an inclusive, supportive and nurturing community across traditional knowledge silos. Originality/value – The paper is the first one to explicitly define the nature of ETHICOMP which is an important building block in the future development of the conference series and will contribute to the further self-definition of the ETHICOMP community.

Adoption of IFRS in Japan: challenges and consequences

2015 ◽  
Vol 27 (1) ◽  
pp. 3-27 ◽  
Author(s):  
Noriyuki Tsunogaya ◽  
Andreas Hellmann ◽  
Simone Domenico Scagnelli
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Accounting Standards ◽  
Accounting System ◽  
International Accounting Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Institutional Complementarity ◽  
Accounting Environment ◽  
Social Organizational

Purpose – The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption of International Financial Reporting Standards (IFRS) in Japan. Design/methodology/approach – For the purpose of investigating the Japanese accounting system, this study applies the accounting ecology framework developed by Gernon and Wallace (1995) and provides a content analysis of relevant meetings of the Business Accounting Council of Japan. Findings – The findings of this study provide evidence that it would be problematic to require the adoption of IFRS for all listed companies in Japan. The main reason for this is that the Japanese policymakers and standard-setting bodies follow two objectives: enhancing the international comparability of financial reporting and maintaining institutional complementarity between financial reporting and other infrastructures such as accounting-related laws. Research limitations/implications – This study is relevant for accounting researchers and professionals with an interest in Japanese accounting practices. It is also useful for the International Accounting Standards Board and representatives of countries planning to adopt IFRS in the future. Originality/value – The findings of this study show that contextual issues such as social, organizational and professional environments cannot be ignored in the adoption of IFRS in Japan.

Secondary analysis in the social sciences and its relation to futures studies

2015 ◽  
Vol 23 (2) ◽  
pp. 128-139 ◽  
Author(s):  
Cristiano Vezzoni
Keyword(s):  
Social Sciences ◽  
Design Methodology ◽  
Secondary Analysis ◽  
Sociology Of Religion ◽  
Future Scenarios ◽  
Futures Studies ◽  
Content Type ◽  
Research And Teaching ◽  
The Social ◽  
Definition Of

Purpose – The purpose of this paper is to show the importance of secondary analysis to social sciences and to futures studies, both for research and teaching purposes. Design/methodology/approach – An illustration of the main characteristics of secondary analysis, presenting it as a theory-driven activity where the definition of the research design plays a fundamental role. Findings – This paper extends the secondary analysis approach to the study of the future. The utility of secondary analysis for futures studies is illustrated by means of the presentation of two examples developed in the field of the sociology of religion. Originality/value – The results are useful for those who want to develop sound and robust approaches to the study of social change, taking into consideration the simulation of possible future scenarios.

Brazil: monetary policy and the neutral interest rate

2016 ◽  
Vol 43 (6) ◽  
pp. 966-979
Author(s):  
Cleomar Gomes da Silva ◽  
Rafael Cavalcanti de Araújo
Keyword(s):  
Monetary Policy ◽  
Interest Rate ◽  
Real Interest Rate ◽  
Design Methodology ◽  
Macroeconomic Model ◽  
Natural Rate ◽  
Content Type ◽  
Natural Rate Of Interest ◽  
The Interest Rate ◽  
Definition Of

Purpose The purpose of this paper is to analyze the conduct of monetary policy in Brazil and estimate the country’s neutral real interest rate. Design/methodology/approach The authors make use of a state-space macroeconomic model representation. Findings The period of analysis goes from 2003 up to the end of 2013 and the results show that the country’s natural rate of interest was around 4.2 percent in December 2013. Originality/value One of the main differences of this work is the inclusion of variables such as the real exchange rate and world interest rate. This is important because these variables play an important role in the definition of the interest rate and, consequently, in the definition of the neutral interest rate.

The pathway to marketplace insight: structuring the analysis context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liam Fahey
Keyword(s):  
Decision Making ◽  
Design Methodology ◽  
Content Type ◽  
Critical Part ◽  
Early Stages ◽  
Working Definition ◽  
Marketing Analysis ◽  
Definition Of ◽  
Practical Implications

Purpose By clearly mapping the pathway for managing the early stages of any marketplace analysis project, its definition, scope, framing, focus, perspective, context, imagination and data choices – the odds of generating important strategic insight can be greatly increased for executives as well as analysis teams. Design/methodology/approach A marketing analysis team should pay specific attention to how it organizes the analysis context’a process called “Structuring”. Findings A working definition of insight: new marketplace understanding that makes a difference to the organization’s thinking, decision making and action. Practical/implications 10; Nothing constricts the insight structuring process as much as lack of imagination! Originality/value The choice of analysis scope, framing, focus, perspective or methods is a critical part of the marketplace analysis structuring process that increases the possibility of distinctly different strategic inferences emerging. The article is a much needed guide to mastering strategic insight for executives and marketplace analysts.

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