“The Past, Present, and Future of Accounting History”: A Comment on the State of Accounting History

2020 ◽  
Vol 47 (1) ◽  
pp. 89-95 ◽  
Author(s):  
Garry D. Carnegie

ABSTRACT This response to the recent contribution by Matthews (2019) entitled “The Past, Present, and Future of Accounting History” specifically deals with the issues associated with concentrating on counting publication numbers in examining the state of a scholarly research field at the start of the 2020s. It outlines several pitfalls with the narrowly focused publications count analysis, in selected English language journals only, as provided by Matthews. The commentary is based on three key arguments: (1) accounting history research and publication is far more than a “numbers game”; (2) trends in the quality of the research undertaken and published are paramount; and (3) international publication and accumulated knowledge in accounting history are indeed more than a collection of English language publications. The author seeks to contribute to discussion and debate between accounting historians and other researchers for the benefit and development of the international accounting history community and global society.

2000 ◽  
Vol 27 (2) ◽  
pp. 177-198 ◽  
Author(s):  
Garry D. Carnegie ◽  
Brad N. Potter

While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier [1996].


2018 ◽  
Vol 2018 ◽  
pp. 1-14 ◽  
Author(s):  
Yong He ◽  
Hongfu Huang ◽  
Dong Li ◽  
Chunming Shi ◽  
Sarah J. Wu

We present a literature review on quality and operations management problems in food supply chains. In food industry, the quality of the food products declines over time and should be addressed in the supply chain operations management. Managing food supply chains with operations management methods not only generates economic benefit, but also contributes to environmental and social benefits. The literature on this topic has been burgeoning in the past few years. Since 2005, more than 100 articles have been published on this topic in major operations research and management science journals. In this literature review, we concentrate on the quantitative models in this research field and classify the related articles into four categories, that is, storage problems, distribution problems, marketing problems, and food traceability and safety problems. We hope that this review serves as a reference for interested researchers and a starting point for those who wish to explore it further.


Electronics ◽  
2019 ◽  
Vol 8 (8) ◽  
pp. 832 ◽  
Author(s):  
Diogo V. Carvalho ◽  
Eduardo M. Pereira ◽  
Jaime S. Cardoso

Machine learning systems are becoming increasingly ubiquitous. These systems’s adoption has been expanding, accelerating the shift towards a more algorithmic society, meaning that algorithmically informed decisions have greater potential for significant social impact. However, most of these accurate decision support systems remain complex black boxes, meaning their internal logic and inner workings are hidden to the user and even experts cannot fully understand the rationale behind their predictions. Moreover, new regulations and highly regulated domains have made the audit and verifiability of decisions mandatory, increasing the demand for the ability to question, understand, and trust machine learning systems, for which interpretability is indispensable. The research community has recognized this interpretability problem and focused on developing both interpretable models and explanation methods over the past few years. However, the emergence of these methods shows there is no consensus on how to assess the explanation quality. Which are the most suitable metrics to assess the quality of an explanation? The aim of this article is to provide a review of the current state of the research field on machine learning interpretability while focusing on the societal impact and on the developed methods and metrics. Furthermore, a complete literature review is presented in order to identify future directions of work on this field.


1986 ◽  
Vol 6 (2) ◽  
pp. 181-210 ◽  
Author(s):  
Laurence J O'Toole

ABSTRACTOne goal frequently professed in the research field of multi-actor implementation is to assist those actually involved in the policy process by developing good, empirically-based recommendations. The primary objectives in this article are to investigate the degree of progress attained thus far toward this aim and, as a consequence, to suggest an agenda for future research. The literature is found to impose a number of restrictions on the quality of advice available to practitioners. The field is complex, without much cumulation or convergence. Few well-developed recommendations have been put forward by researchers and a number of proposals are contradictory. Almost no evidence or analysis of utilization in this field has been produced. Two reasons for the lack of development are analyzed: normative disagreement and the state of the field's empirical theory. Yet there remain numerous possibilities for increasing the quality of the latter. Efforts in this direction are a necessary condition of further practical advance.


2019 ◽  
Vol 12 ◽  
pp. 81-103
Author(s):  
Miloš Řezník

Crossing the border. A Romantic journey and test of Prussianness in the pre-March period: Václav Vladivoj Tomek’s wanderings in the Silesian-Czech borderlandIn the article I analyse, using a specific example from 1830, the identity-shaping perception of the mountains as a border at a time of Czech national agitation. Drawing on the memoirs of a young Prague law student, Václav Vladivoj Tomek, later an eminent Czech historian, I present perception categories he used to reflect on the differences between societies and cultures along the Czech-Silesian   Austrian-Prussian border and to discuss their links with the landscape. This is placed, on the one hand, in the context of the agitation phase of the Czech national movement in its early period, and on the other in the context of individual and collective processes of identification of a young man at a key stage of his personal development. Tomek expressed his observations in the language of cultural, social and confessional diversity. In this he focused on the quality of life, architecture, faith with a tendency to exoticise Protestantism and partly also historical culture in Prussia. Significantly, there  are no comments concerning the problem of the mismatch, so important in later years, between the state and the language border: the transition between predominantly Czech-speaking and predominantly German-speaking regions near the state border in this case the  Broumov region is not even mentioned. The crossing of the border as a practice is not referred to either; the border is seen as a point,  what is mentioned in its crossing are only state symbols. Although strong emotions are visible, the now nationally aware Tomek does not allude to national emotions state border, but to a Romantic view of the landscape accompanied by a fascination, typical of the period, with what is picturesque and extraordinary in the mountains, rocks, sights and traces of the past found in the mountains.


2021 ◽  
Vol 18 (1) ◽  
pp. 176-181
Author(s):  
S.M. Pak ◽  

The article explores borrowings in terms of linguacultural transfer in the ethnic (Russian) fiction written in the English language, the material being works of Helen Litman, an American writer of Russian-Jewish ancestry. The research significance is related to communicative value of the original culture both for interpretation of the author’s style and purport as well as for developing the theory of Russian English in terms of the World Englishes paradigm. Since the primary message of H. Liman’s writings is the difficulty of integrating into a new reality, reference to the past is embodied in numerous cases of lexical and conceptual borrowings. The author explores such types of loans as exoticisms describing Russian prototypical historical, and everyday life concepts which are absent in American culture; Russian transcribed words including exclamations, slang words, incorporated in the texts; zoonyms as a particular case of conceptual borrowings, and phraseological calques. Numerous examples are conditioned by the absence of Russian culture-specific concepts in American linguacultural continuum. Traces of transferring cultural identity in bilingual writers’ fiction, which are found in this article, make it possible to infer the author’s purport as well as broaden the research field of contact fiction.


Author(s):  
David J. Reinkensmeyer

Abstract On JNER’s 15th anniversary, this editorial analyzes the state of the field of neuroengineering and rehabilitation. I first discuss some ways that the nature of neurorehabilitation research has evolved in the past 15 years based on my perspective as editor-in-chief of JNER and a researcher in the field. I highlight increasing reliance on advanced technologies, improved rigor and openness of research, and three, related, new paradigms – wearable devices, the Cybathlon competition, and human augmentation studies – indicators that neurorehabilitation is squarely in the age of wearability. Then, I briefly speculate on how the field might make progress going forward, highlighting the need for new models of training and learning driven by big data, better personalization and targeting, and an increase in the quantity and quality of usability and uptake studies to improve translation.


2021 ◽  
Vol 2 (1) ◽  
pp. 1-9
Author(s):  
Sajad Hussain Wani

Machine translation (MT) as a sub-field of computational linguistics represents one of the most advanced and applied translation dimensions as a research field. Translation divergence occurs when structurally similar sentences of the source language do not translate into sentences that are similar in structure in the target language" (Dorr, 1993). The sophistication in the domain of MT depends mainly on the identification of divergence patterns in a language pair. Many researchers in MT field including Dorr (1990, 1994) have emphasized that the best quality in MT can be achieved when an individual language pair in a particular context is described in detail. This paper attempts to explore the divergence patterns that characterize the translation of Kashmiri pronouns into English. The analysis in this paper has been restricted to the class of personal and possessive pronouns. Kashmiri has rich inflections and pronouns are marked for case, number, tense and gender and show complex agreement patterns. The paper identifies and outlines a wide variety of divergence patterns that characterize the Kashmiri English language pair. These divergence patterns are identified and summarized in order to improve the quality of the MT system that may be developed for Kashmiri English language pair in the near future and can also be utilized for other language pairs that are similar in terms of their structure and typological features.


Author(s):  
Svetlana B. Lazurenko ◽  
A. P. Fisenko ◽  
S. R. Konova

Results of the analysis and comparison of official statistics and selective studies of the health status of young children brought up in children’s homes and in the children’s population over the past decade are presented. It has been established that The state of health of charity-children of children’s homes by the nature and structure of disorders was established to differ from the state of health of children in the population. The authors propose to implement a number of measures to ensure the improvement of the quality of medical and psychological-pedagogical assistance to children with combined forms of pathology; to introduce in the child’s homes modern medical-psychological-pedagogical assistance to a severe contingent of children based on interdisciplinary interaction, to improve the system of gradual rehabilitation treatment and comprehensive medical rehabilitation of children of the first year of life, taking into account the structure of health disorders.


The final phase in the research process is the publication of research findings in a paper in scientific journals. Authors who contributed to the developed work are reported in the manuscript. There are now rules and guidelines to help in improving the transparency for the reporting of authorship and contributorship in papers which are discussed in this chapter The appraisal of the quality of scientific and medical can be difficult. Criteria that had been used in the past included journal prestige, the reputation of authors and institution and prestige and estimated importance and relevance of the research field. However, these factors are both qualitative and subjective. Consequently, there is demand for quatitative and objective indicators for evaluating research that is related to published science. The impact factor is perhaps the most widely used indicator that measures and quantifies a journal’s quality.


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