scholarly journals Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia

2020 ◽  
Vol 33 (6) ◽  
pp. 1277-1302 ◽  
Author(s):  
Brendan T. O'Connell ◽  
Paul De Lange ◽  
Greg Stoner ◽  
Alan Sangster
Keyword(s):  
Research Agenda ◽  
Practical Implication ◽  
Research Question ◽  
Research Assessment ◽  
Research Assessment Exercise ◽  
Content Type ◽  
The Public ◽  
World Class ◽  
Research Agendas ◽  
The Impact

PurposeThe overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.Design/methodology/approachWe analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.FindingsOur key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period.Research limitations/implicationsOur findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise.Practical implicationsA practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals.Originality/valueOur findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.

Promoting knowledge circulation in public libraries: the role of gamification

2020 ◽  
Vol 41 (8/9) ◽  
pp. 669-676
Author(s):  
Nathalie Colasanti ◽  
Valerio Fiori ◽  
Rocco Frondizi
Keyword(s):  
Design Methodology ◽  
Public Libraries ◽  
Research Question ◽  
Public Library ◽  
Content Type ◽  
The Public ◽  
Knowledge Circulation ◽  
The Impact

PurposeThe aim of the paper is to investigate the impact of nudges and considerations stemming from behavioural economics on the promotion and enhancement of knowledge circulation in public libraries. In fact, literature indicates that an approach based on nudging individuals towards desired behaviours may be more effective than top-down policy actions that may be perceived as excessive.Design/methodology/approachIn order to answer the research question, the paper analyses an exploratory case study regarding the network of public libraries in Rome, called Biblioteche di Roma (BdR). BdR launched its online platform in 2009, but it was never able to create a strong connection with offline activities, and contributions by readers (such as comments and book ratings) remained very low. In 2018, BdR introduced a gamification section in its website, with the goal of increasing users' interactions and book circulation. Data resulting from the use of gamification, both at city level and within different neighbourhoods, will be presented and analysed.FindingsResults indicate that the introduction of gamification was successful in increasing users' interactions and engagement, both online and offline.Originality/valueThe paper is valuable as it explores the introduction of nudge theory and gamification in the public library system.

Sustain and legitimize reputation

2019 ◽  
Vol 30 (1) ◽  
pp. 47-60 ◽  
Author(s):  
Nubia Cristina Mapa ◽  
Luiz Claudio Vieira de Oliveira ◽  
Mario Teixeira Reis Neto
Keyword(s):  
Global Reporting Initiative ◽  
Mining Company ◽  
Content Type ◽  
The Public ◽  
New Rhetoric ◽  
Rational Discourse ◽  
Sustainability Reports ◽  
The Impact ◽  
Sustainability Report ◽  
Discursive Resources

Purpose The purpose of this paper is to analyze the discursive resources used to sustain and legitimize the reputation of the mining company Samarco Mineração regarding sustainability, before the environmental accident occurred in 2015. Design/methodology/approach The sustainability reports from 2005 to 2014 were accessed for the analysis of the presentation texts, and the discourse analysis method was applied to access the discursive resources employed. Findings From the classical concepts of rhetoric, ethos, pathos and logos, it was found that they reinforced the reputation and legitimacy of the company. The ethos is responsible for the company’s image, while pathos triggers the emotional reception of that image, provoking positive expectations. The logos relate the built image and its emotional reception to a rational discourse that values the company’s expertise. The analysis, in the light of the new rhetoric, exposes the strategies to lead the public to accept the image of solidity and confidence given by a reputation respected nationally and internationally. Research limitations/implications As a limitation, the quantitative data of the report were not analyzed, since the objective was to analyze the discourse construction, understanding that the research was adequate for the established purposes. For the future, it is suggested to analyze the discourse of the company after the environmental accident in order to verify the strategies used in the same theme; analyze the discourses in other reports published in the Global Reporting Initiative model; investigate how the logic of sustainability report construction based on a standard model can interfere in the formation of reputation and legitimacy of the companies; and analyze the impact of CSR on the strategy of the companies. Practical implications The knowledge about the functioning of the language and discourse as an indicative of subjectivity provides a more critical reading and reveals elements implicit in the discourse of the organization. It was verified that the sustainability reports in encapsulated formats allow some stability in the discourse, since companies tend to follow the same line of previous years, even with changes in the organizational structure. Originality/value Discourses built by the companies do not always reflect the true operational and engineering situation practiced by them, and that successful and reputed companies can surprise their stakeholders with events of great magnitude that cause significant losses, be they monetary or human lives.

Public reassurance following a collective trauma event: a scoping review of the evidence to inform police practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lyndal Hickey ◽  
Louise Hams ◽  
Lauren Kosta
Keyword(s):  
Scoping Review ◽  
Negative Impact ◽  
Traumatic Events ◽  
Future Research ◽  
Collective Trauma ◽  
Content Type ◽  
Community Attitudes ◽  
The Public ◽  
Police Agencies ◽  
The Impact

PurposeThis paper examines the empirical research on police reassurance following a collective trauma event (CTE).Design/methodology/approachUsing a scoping review methodology, this paper sought to establish the extent, range and nature of published literature on policing responses to collective traumatic events, and to identify key features of this form of direct practice. Included papers needed to focus on police responses oeassurance with the public related to events (pre-or post) that could be regarded as collective trauma events by nature or scale. Searches were conducted using the Web of Science, SCOPUS and PsychINFO databases for literature published between January 2000 and December 2019.FindingsFourteen articles met the inclusion criteria. The key themes identified: (1) measuring the impact of reassurance and community policing; (2) community attitudes to policing and social disorder/critical events; (3) police workforce responses to traumatic events; and (4) interventions to support police to respond to their community.Research limitations/implicationsFuture research needs to examine the elements that create a robust organisational infrastructure that can withstand the demands of policing in ordinary and extraordinary times. Fundamental to the studies in this review is the relationship between the police agencies and the community. The nature of this relationship and how it can be strengthened to ameliorate the negative impact of CTEs in communities needs further exploration.Originality/valueThis paper provides important findings that can inform future reassurance policing practice and research.

Research from China finds no significant difference in impact of public service motivation (PSM) in public and private sectors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Employee Performance ◽  
Intention To Leave ◽  
Public And Private ◽  
Content Type ◽  
The Public ◽  
Significant Difference ◽  
Set Up ◽  
The Impact

Purpose The authors assumed PSM would be higher in the public sector, but they set up a trial to find out if this was the case. Design/methodology/approach To test their theories, the authors conducted two independent surveys. The first consisted of 220 usable responses from public sector employees in Changsha, China. The second survey involved 260 usable responses from private sector employees taking an MBA course at a university in the Changsha district. A questionnaire was used to assess attitudes. Findings The results found no significant difference between the impact of public sector motivation (PSM) on employee performance across the public and private sectors. The data showed that PSM had a significant impact on self-reported employee performance, but the relationship did not differ much between sectors. Meanwhile, it was in the private sector that PSM had the greatest impact on intention to leave. Originality/value The authors said the research project was one of the first to test if the concept of PSM operated in the same way across sectors. It also contributed, they said, to the ongoing debate about PSM in China.

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Vadasi ◽  
Michalis Bekiaris ◽  
Andreas G. Koutoupis
Keyword(s):  
Empirical Evidence ◽  
Audit Committee ◽  
Audit Quality ◽  
Research Question ◽  
Internal Audit ◽  
Audit Committees ◽  
Annual Reports ◽  
Substantial Impact ◽  
Content Type ◽  
The Impact

Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor. Practical implications The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight. Originality/value The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

Public perception of COVID-19 vaccines from the digital footprints left on Twitter: analyzing positive, neutral and negative sentiments of Twitterati

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aasif Ahmad Mir ◽  
Sevukan Rathinam ◽  
Sumeer Gul
Keyword(s):  
Social Media ◽  
Public Perception ◽  
English Language ◽  
Social Issues ◽  
Application Programming Interface ◽  
Content Type ◽  
The Public ◽  
Public Reaction ◽  
Types Of Information ◽  
The Impact

PurposeTwitter is gaining popularity as a microblogging and social networking service to discuss various social issues. Coronavirus disease 2019 (COVID-19) has become a global pandemic and is discussed worldwide. Social media is an instant platform to deliberate various dimensions of COVID-19. The purpose of the study is to explore and analyze the public sentiments related to COVID-19 vaccines across the Twitter messages (positive, neutral, and negative) and the impact tweets make across digital social circles.Design/methodology/approachTo fetch the vaccine-related posts, a manual examination of randomly selected 500 tweets was carried out to identify the popular hashtags relevant to the vaccine conversation. It was found that the hashtags “covid19vaccine” and “coronavirusvaccine” were the two popular hashtags used to discuss the communications related to COVID-19 vaccines. 23,575 global tweets available in public domain were retrieved through “Twitter Application Programming Interface” (API), using “Orange Software”, an open-source machine learning, data visualization and data mining toolkit. The study was confined to the tweets posted in English language only. The default data cleaning and preprocessing techniques available in the “Orange Software” were applied to the dataset, which include “transformation”, “tokenization” and “filtering”. The “Valence Aware Dictionary for sEntiment Reasoning” (VADER) tool was used for classification of tweets to determine the tweet sentiments (positive, neutral and negative) as well as the degree of sentiments (compound score also known as sentiment score). To assess the influence/impact of tweets account wise (verified and unverified) and sentiment wise (positive, neutral, and negative), the retweets and likes, which offer a sort of reward or acknowledgment of tweets, were used.FindingsA gradual decline in the number of tweets over the time is observed. Majority (11,205; 47.52%) of tweets express positive sentiments, followed by neutral (7,948; 33.71%) and negative sentiments (4,422; 18.75%), respectively. The study also signifies a substantial difference between the impact of tweets tweeted by verified and unverified users. The tweets related to verified users have a higher impact both in terms of retweets (65.91%) and likes (84.62%) compared to the tweets tweeted by unverified users. Tweets expressing positive sentiments have the highest impact both in terms of likes (mean = 10.48) and retweets (mean = 3.07) compared to those that express neutral or negative sentiments.Research limitations/implicationsThe main limitation of the study is that the sentiments of the people expressed over one single social platform, that is, Twitter have been studied which cannot generalize the global public perceptions. There can be a variation in the results when the datasets from other social media platforms will be studied.Practical implicationsThe study will help to know the people's sentiments and beliefs toward the COVID-19 vaccines. Sentiments that people hold about the COVID-19 vaccines are studied, which will help health policymakers understand the polarity (positive, negative, and neutral) of the tweets and thus see the public reaction and reflect the types of information people are exposed to about vaccines. The study can aid the health sectors to intensify positive messages and eliminate negative messages for an enhanced vaccination uptake. The research can also help design more operative vaccine-advocating communication by customizing messages using the obtained knowledge from the sentiments and opinions about the vaccines.Originality/valueThe paper focuses on an essential aspect of COVID-19 vaccines and how people express themselves (positively, neutrally and negatively) on Twitter.

Public relations in the age of data: corporate perspectives on social media analytics (SMA)

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kathy R. Fitzpatrick ◽  
Paula L. Weissman
Keyword(s):  
Social Media ◽  
Public Relations ◽  
Social Media Analytics ◽  
Content Type ◽  
The Public ◽  
Management Function ◽  
Use Of Social Media ◽  
The Impact ◽  
Corporate Brands ◽  
Depth Interviews

PurposeThe aim of this study was to understand how public relations leaders view and use social media analytics (SMA) and the impact of SMA on the public relations function.Design/methodology/approachThe research involved in-depth interviews with chief communication officers (CCOs) from leading multinational corporate brands.FindingsThe findings revealed that although CCOs perceive social media analytics as strategically important to the advancement of public relations, the use of social media data is slowed by challenges associated with building SMA capacity.Theoretical and practical implications – The research extends public relations theory on public relations as a strategic management function and provides practical insights for building SMA capabilities.Originality/valueThe study is among the first to provide empirical evidence of how companies are using social media analytics to enhance public relations efforts.

How does the public and private university environment affect students’ entrepreneurial intention?

2017 ◽  
Vol 59 (6) ◽  
pp. 550-564 ◽  
Author(s):  
Mario Duarte Canever ◽  
Maria Renata Martínez Barral ◽  
Felipe Garcia Ribeiro
Keyword(s):  
Business Students ◽  
Private Universities ◽  
Principal Component ◽  
Private University ◽  
Entrepreneurial Intention ◽  
Public And Private ◽  
Content Type ◽  
University Environment ◽  
The Public ◽  
The Impact

Purpose The purpose of this paper is to explore the causal links between public and private university environments and the entrepreneurial intention (EI) of students. Design/methodology/approach The impact of different university environments on the students’ EI was checked using a model adapted from Krueger et al. (2000). The study comprised a sample of students enrolled in business administration from three public and three private universities at first semester (freshmen) and at the last two semesters (senior) in Brazil. The model was measured through various questions and later assessed by principal component analysis to build constructs. Via t-test and path analysis the EI and the antecedents were subjected to a comparative analysis to test the equality of the models across the four categories emerged. Findings The two main types of Brazilian university environments (public and private) do not present significant differences in the way they influence EI and its antecedents. Both the tests of means and the tests of measurement of the structural relations between constructs confirm this finding with only a few exceptions. The result of this study is opposed to other studies carried out in Brazil, by showing that the public university environment is not worse for the entrepreneurship than the private. The environmental effects are mostly equal and they as a whole are not conducive to the development of EI. Research limitations/implications The study comprises business students only, and enrolled on regular universities. It is worth highlighting that evidence was brought to the debate for a group of universities in Brazil. Replicating the study with students from other areas and other universities, as well as students in Master’s and Doctorate programs could enrich the analyses. Practical implications This study provides insight into entrepreneurship education, as to which the university environment is conducive to the entrepreneurship. It brings insights for the development of entrepreneurial universities. Originality/value This study contributes to understanding the differences between the public and private universities environment regarding students’ EI.

scholarly journals Quality weighted citations versus total citations in the sciences and social sciences, with an application to finance and accounting

2016 ◽  
Vol 42 (4) ◽  
pp. 324-337 ◽  
Author(s):  
Chia-Lin Chang ◽  
Michael McAleer
Keyword(s):  
Social Sciences ◽  
Impact Factor ◽  
Research Assessment ◽  
Academic Journal ◽  
Additional Measure ◽  
Content Type ◽  
Thomson Reuters ◽  
Number Of Citations ◽  
The Impact ◽  
Article Influence

Purpose – Both journal self-citations and exchanged citations have the effect of increasing a journal’s impact factor, which may be deceptive. The purpose of this paper is to analyse academic journal quality and research impact using quality-weighted citations vs total citations, based on the widely used Thomson Reuters ISI Web of Science citations database (ISI). A new Index of Citations Quality (ICQ) is presented, based on quality-weighted citations. Design/methodology/approach – The new index is used to analyse the leading 500 journals in both the sciences and social sciences, as well as finance and accounting, using quantifiable Research Assessment Measures (RAMs) that are based on alternative transformations of citations. Findings – It is shown that ICQ is a useful additional measure to 2-year impact factor (2YIF) and other well-known RAMs for the purpose of evaluating the impact and quality, as well as ranking, of journals as it contains information that has very low correlations with the information contained in the well-known RAMs for both the sciences and social sciences, and finance and accounting. Practical implications – Journals can, and do, inflate the number of citations through self-citation practices, which may be coercive. Another method for distorting journal impact is through a set of journals agreeing to cite each other, that is, by exchanging citations. This may be less coercive than self-citations, but is nonetheless unprofessional and distortionary. Social implications – The premise underlying the use of citations data is that higher quality journals generally have a higher number of citations. The impact of citations can be distorted in a number of ways, both consciously and unconsciously. Originality/value – Regardless of whether self-citations arise through collusive practices, the increase in citations will affect both 2YIF and 5-year impact factor (5YIF), though not Eigenfactor and Article Influence. This leads to an ICQ, where a higher ICQ would generally be preferred to lower. Unlike 5YIF, which is increased by journal self-citations and exchanged citations, and Eigenfactor and Article Influence, both of which are affected by quality-weighted exchanged citations, ICQ will be less affected by exchanged citations. In the absence of any empirical evidence to the contrary, 5YIF and AI are assumed to be affected similarly by exchanged citations.

Accountability and governance in social care: the impact of personalisation

2014 ◽  
Vol 11 (2) ◽  
pp. 111-128 ◽  
Author(s):  
Enrico Bracci
Keyword(s):  
Case Studies ◽  
Social Services ◽  
Social Care ◽  
Public Governance ◽  
Content Type ◽  
The Public ◽  
New Public ◽  
Governance Process ◽  
The Impact ◽  
The Relationship

Purpose – The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal budgets. Design/methodology/approach – The paper draws on accountability and public governance literature, in particular, the accountability framework proposed by Hupe and Hill. The evidence was gathered from exploratory case studies conducted in two English County Councils. Findings – The introduction of personal budgets has modified the roles of the different actors involved in the co-production of social services. The case studies evidence changes in the accountability and governance process, particularly with respect to the personal budget regime that has devolved responsibility and accountability to the customer. Specifically, the customer's role has shifted and expanded in the accountability chain and thus developed into a partnership. Originality/value – This study is one of the first to analyse the relationship between the personalisation agenda in English social services and the relevant accountability mechanisms involved. Moreover, the paper refines the theoretical framework proposed by Hupe and Hill according to the different role the public now plays.

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