scholarly journals Accounting, female and male gendering, and cultural imperialism

2017 ◽  
Vol 30 (2) ◽  
pp. 247-269 ◽  
Author(s):  
Shanta Shareel Davie
Keyword(s):  
Design Methodology ◽  
Gender And Sexuality ◽  
Cultural Imperialism ◽  
Original Research ◽  
Archival Studies ◽  
Content Type ◽  
Male Participation ◽  
British Colonial ◽  
And Control ◽  
British Colonies

Purpose The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context. Design/methodology/approach Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies. Findings By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control. Originality/value Original research based on archival studies of British colonial documents.

G-GERT network model of online public opinion reversal based on kernel and grey degree

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shuli Yan ◽  
Xiangyan Zeng ◽  
Pingping Xiong ◽  
Na Zhang
Keyword(s):  
Public Opinion ◽  
Network Model ◽  
Design Methodology ◽  
Average Frequency ◽  
Decision Makers ◽  
Content Type ◽  
Gert Network ◽  
Frequency Probability ◽  
And Control ◽  
Difficult Issue

PurposeIn recent years, online public opinion reversal incidents have been occurring frequently, which has increased the complexity of the evolution of online public opinion, and they have become a difficult issue for public opinion management and control. It is of great significance to explore the regularity of online public opinion reversal.Design/methodology/approachCombined with the grey characteristics of online public opinion information, a grey graphical evaluation review technique (G-GERT) network model is constructed based on kernel and grey degree, and the frequency, probability and time of online public opinion reversal nodes are calculated using C-marking method and Z-marking method.FindingsThroughout the online public opinion reversal events, there are all repeated outbreak nodes occurring, so the authors regard the repeated occurrence of outbreak nodes as reversal. According to the average frequency, probability and time of repeated outbreak nodes in the G-GERT network model, the authors predict the corresponding key information of reversal. It can simulate the evolution process of public opinion events accurately.Originality/valueThe G-GERT network model based on kernel and grey degree reveals the regulation of public opinion reversal, predicts the frequency, probability and time of reversal nodes, which are the most concerned and difficult issues for decision-makers. The model provides the decision basis and reference for government decision-making departments.

Hong Kong’s response to COVID-19: a glance to the control measures and their enforcement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ka Ki Lawrence Ho ◽  
Ying-Tung Chan
Keyword(s):  
Hong Kong ◽  
Infection Rate ◽  
Government Policy ◽  
Design Methodology ◽  
Control Measures ◽  
Content Type ◽  
The Government ◽  
And Control ◽  
Viral Outbreak

Purpose This study aims to examine Hong Kong’s responses to COVID-19, arguing that Hong Kong’s relatively low infection rate is due to self-discipline of citizens together with the enforcement measures introduced by the government. Design/methodology/approach This study reviewed the government policy announcements and the prevailing scholarly analyses on Hong Kong society during COVID-19. Findings It starts by examining the partial lockdown and control measures since mid-January, and the roles of different government units in enforcement were examined and assessed. Suppression of viral outbreak in Hong Kong should primarily be attributed to the appropriate lockdown and quarantine actions of the government. Originality/value However, outperformance of the frontline professionals and the highly aware, self-disciplined and mutually aided citizens in the community are also the key to the “interim success” by June 2020 in the highly accessible and densely populated city.

scholarly journals Evaluation and control of opinion polarization and disagreement: a review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yuejiang Li ◽  
Hong Zhao
Keyword(s):  
Design Methodology ◽  
Crucial Importance ◽  
Content Type ◽  
Recent Advances ◽  
And Control

Purpose The purpose of this paper is to review the recent studies on opinion polarization and disagreement. Design/methodology/approach In this work, recent advances in opinion polarization and disagreement and pay attention to how they are evaluated and controlled are reviewed. Findings In literature, three metrics: polarization, disagreement and polarization-disagreement index are usually adopted and there is a tradeoff between polarization and disagreement. Different strategies have been proposed in literature which can significantly control opinion polarization and disagreement based on these metrics. Originality/value This review is of crucial importance to summarize works on opinion polarization and disagreement and to the better understanding and control of them.

Spaces of performance: a storytelling approach to learning in higher education

2018 ◽  
Vol 25 (6) ◽  
pp. 410-421 ◽  
Author(s):  
Kenneth Mølbjerg Jørgensen
Keyword(s):  
Higher Education ◽  
Learning Organization ◽  
Design Methodology ◽  
Theoretical Discussion ◽  
Content Type ◽  
Approach To Learning ◽  
Conditions For Learning ◽  
Research And Teaching ◽  
And Control ◽  
Practical Implications

Purpose The purpose of the paper is to provide a framework for reflecting on how different ways of configuring spaces in higher education (HE) condition the possibilities of learning. Second, the purpose is to construct a storytelling approach for the configuration of such spaces. Design/methodology/approach The paper’s conceptual purpose is achieved through a theoretical discussion of three concepts: performance, politics and storytelling. Findings Learning in HE needs reconsideration in terms of what kinds of learning are made possible through the discursive and material configuration of the spaces of research and teaching. In particular, the focus to some extent should move away from the management and control of learning toward what enables learning. Practical implications The literature on organizational learning and the learning organization comprise concepts, methods and tools that play different roles with regard to controlling, shaping and enabling learning. When the focus is on learning in HE, it is important to be aware of the tracks of learning these technologies enable. Social implications The interest in managing and controlling learning is often problematic in relation to the potential of HE to produce new and innovative forms of learning. Originality/value This paper introduces the term “spaces of performance,” which directs attention toward the material, discursive and relational conditions for learning. It also introduces a space of storytelling as a new principle for learning in HE.

Impact of AI regulation on intention to use robots

2019 ◽  
Vol 8 (2) ◽  
pp. 97-114
Author(s):  
Sheshadri Chatterjee
Keyword(s):  
Quality Of Life ◽  
Artificial Intelligence ◽  
Design Methodology ◽  
Regulatory Control ◽  
Control Beliefs ◽  
Intention To Use ◽  
Content Type ◽  
And Control ◽  
The Impact

Purpose The purpose of this paper is to identify the factors influencing the citizens to use robots that would improve the quality of life of the citizens. Design/methodology/approach With the help of different adoption theories and models and with the support of background studies, some hypotheses have been formulated and a conceptual model has been developed with the consideration of the impact of artificial intelligence regulation (IAR) that controls the use of robots as a moderator. The model has been validated and the hypotheses have been tested by statistical analysis with the help of survey works involving consideration of feedbacks from 503 usable respondents. Findings The study reveals that the use of robots by the citizens would appreciably increase if government imposes strict artificial intelligence (AI) regulatory control concerning the use of robots, and in that case, it appears that the use of robots would improve the quality of life of the citizens. Research limitations/implications The duly validated model would help the authority to appropriately nurse and nurture the factors such as ethical dilemma, perceived risks and control beliefs for enhancing the intention of the citizens to use robots for many purposes including domestic usage in the context of appropriate restrictions imposed through AI regulation. Such use of robots would eventually improve the quality of life. Originality/value There are a few studies covering analysis of IAR as a moderator on the linkages of the predictors with the intention of the citizens to use robots. In this context, this study is claimed to have offered a novel contribution.

scholarly journals Enhancing cognitive and entrepreneurship competencies through EBL

2019 ◽  
Vol 4 (2) ◽  
pp. 280-292
Author(s):  
Kholilah ◽  
Vega Wafaretta ◽  
Dian Syariati
Keyword(s):  
Cognitive Abilities ◽  
Design Methodology ◽  
Industrial Revolution ◽  
Content Type ◽  
Whitney Test ◽  
Entrepreneurial Skills ◽  
Learning Challenges ◽  
The World ◽  
Student Center ◽  
And Control

Purpose Entrepreneurship-based learning (EBL) is one of the student-center learningmethods that can answer learning challenges in the era of industrial revolution 4.0. EBL is expected to improve students’ competencies and make students more adaptable to the changes in the world of work in the future. The paper aims to discuss this issue. Design/methodology/approach This study uses quasi-experiments and divides classes into project class and control class. The project consists of making business proposals, conducting business, liquidating the partnership, and recording business transaction using the Xero platform. The Wilcoxon Signed Ranks Test, Mann–Whitney Test and independent t-test were carried out to test whether there are differences of cognitive abilities and entrepreneurial (general, social and functional) competencies between the project class and control class. Findings The results of the study shows there are differences of understanding of partnership accounting and the achievement of social and functional entrepreneurial competencies between the project class and control class. Research limitations/implications This study implies in using EBL to improve entrepreneurial skills for students beyond cognitive abilities. Originality/value The novelty of this research is the implementation of EBL in partnership accounting topics.

scholarly journals Factors associated with the recurrence of dengue fever in villages in Chiang Rai, Thailand

2019 ◽  
Vol 33 (6) ◽  
pp. 438-449 ◽  
Author(s):  
Som Mungmonphoncharoen ◽  
Tawatchai Apidechkul ◽  
Pannipha Dokmaingam
Keyword(s):  
Design Methodology ◽  
Case Control Study ◽  
Original Research ◽  
Content Type ◽  
Factors Associated ◽  
Research Article ◽  
Validated Questionnaire ◽  
One Year ◽  
The Village ◽  
Control Study

Purpose The purpose of this paper is to determine the factors associated with DF occurrence in recurrence villages in Chiang Rai, Thailand. Design/methodology/approach A case-control study was conducted between June 2017 and December 2017. A validated questionnaire was used to detect the factors associated with recurrence of DF. χ2 and logistic regression were used to detect the associations between variables at α=0.05. Findings In total, 213 cases and 436 controls were recruited into the analysis. Cases were recruited from 20 DF recurring villages, while controls were recruited from 20 non-DF recurring villages in Chiang Rai province. At community level, three variables were associated with recurrence of DF; size of the village (p=0.007), number of villagers (p=0.009), tribe (p=0.043) and distance to a hospital (p=0.003). Three variables were associated with DF at personal and family levels in multivariate model: children whose parents worked as daily employees, and government officers and traders were more likely to have DF 1.56 (95%CI=1.22–2.48) and 4.31 (95%CI=4.66–9.38) times greater than of those whose parents’ worked as agriculturists, respectively; children aged less than one year were 2.89 (95%CI=2.17–4.33) times more likely to have DF than those aged=6 and children who were under standard growth and over standard growth were more likely to have DF than those standard growth 1.61 (95%CI=1.18–2.53) and 7.33 (95%CI=4.39–10.37) times, respectively. Originality/value This is the original research article which was conducted in detecting the factors associated with recurrence of DHF in Northern Thailand.

Operating performance of acquirers after acquisition: evidence from India

2019 ◽  
Vol 12 (3) ◽  
pp. 327-341
Author(s):  
Bipin Kumar Dixit
Keyword(s):  
Design Methodology ◽  
Operating Performance ◽  
Difference In Difference ◽  
Return On Assets ◽  
Content Type ◽  
Acquisition Period ◽  
Acquiring Firms ◽  
Book To Market Ratio ◽  
Matching Criteria ◽  
And Control

Purpose The purpose of this paper is to examine the operating performance of Indian using difference-in-difference (DD) methodology. It, further, examines whether there is a difference in the operating performance of acquirers doing partial and full acquisitions. Design/methodology/approach Four different benchmark criteria are used to select control firms, namely, size, size and industry, size and leverage, and size and book-to-market ratio. To measure the operating performance, return on assets (ROA) is calculated as the ratio between earnings before depreciation, interest, tax and amortization (EBDITA) and total assets (TA), expressed in percentage. This paper examines the ROA of event and control firms for three years in each pre- and post-acquisition period and finally compares them using the DD method. Findings Using a sample of Indian acquirers, the results show that the operating performance of Indian acquirers neither improves nor deteriorates after accounting for an appropriate benchmark. Operating performance of event firms significantly reduces in the post-acquisition period. However, non-acquiring firms of similar size and pre-operating performance also exhibit similar results. Finally results show that, the operating performance of acquirers making full acquisitions deteriorates. Originality/value It provides insights into the operating performance of Indian acquirers with an improved methodology, which accounts for the performance of control firms. The author also uses multiple matching criteria to find control firms to overcome the possible bias of the results dependent on the matching criteria. To the best of the author’s knowledge, the author could not find other studies comparing the operating performance of acquirers making partial and full acquisitions.

The leadership journey Antony Sheehan

2014 ◽  
Vol 10 (1) ◽  
pp. 52-56
Author(s):  
Antony Sheehan
Keyword(s):  
National Health Service ◽  
Design Methodology ◽  
Health Management ◽  
Church Health ◽  
Original Research ◽  
Content Type ◽  
Management Priorities ◽  
Management Career ◽  
The Church ◽  
Practical Implications

Purpose – The purpose of this paper is to trace the health management career of Antony Sheehan, a former executive in England's National Health Service and now president of the Church Health Center in Memphis, TN, and reveals principles that guide his management priorities. Design/methodology/approach – The approach is reflective, reading-based, and anecdotal. Findings – Three leadership priorities emerge: liberating talent, profound belief in knowledge, and purpose beyond self, all three being mediated by respect. Research limitations/implications – The narrative is not based on clinical research, but specific experience of the author. Practical implications – Readers may find inspiration to examine the principles that guide their own leadership efforts. Originality/value – Based in the author's own experience, the paper does not represent original research.

Big Data information governance by accountants

2018 ◽  
Vol 26 (1) ◽  
pp. 153-170 ◽  
Author(s):  
Emily M. Coyne ◽  
Joshua G. Coyne ◽  
Kenton B. Walker
Keyword(s):  
Big Data ◽  
Life Cycle ◽  
Design Methodology ◽  
Decision Makers ◽  
Accounting Profession ◽  
Content Type ◽  
Data Life Cycle ◽  
Information Governance ◽  
And Control ◽  
Strong Ability

Purpose Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data into useful information. This limited understanding creates a gap between what accountants can do and what accountants should do to assist in Big Data information governance. The study aims to bridge this gap in two ways. Design/methodology/approach First, the study introduces a model of the Big Data life cycle to explain the process of converting Big Data into information. Knowledge of this life cycle is a first step toward enabling accountants to engage in Big Data information governance. Second, it highlights informational and control risks inherent to this life cycle, and identifies information governance activities and agents that can minimize these risks. Findings Because accountants have a strong ability to identify the informational and control needs of internal and external decision-makers, they should play a significant role in Big Data information governance. Originality/value This model of the Big Data life cycle and information governance provides a first attempt to formalize knowledge that accountants need in a new field of the accounting profession.

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