scholarly journals ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT

2017 ◽  
Vol 14 (2) ◽  
pp. 167-182
Author(s):  
Petrus Ridaryanto

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.

2016 ◽  
Vol 16 (2) ◽  
pp. 102-107 ◽  
Author(s):  
Adrian Howe

AbstractThis article by Adrian Howe is based on a presentation given at the ‘Sources and Methods in Criminology and Criminal Justice Conference’ in November 2015, jointly sponsored by the Institute of Advanced Education and the Socio-Legal Studies Association. She begins by querying whether there are indeed distinct feminist methods in the social sciences. She outlines the impact of what she calls the ‘methodical revolution’ on the criminology discipline, Foucault's contribution and Foucauldian methodologies deployed in criminological and criminal justice research.


2016 ◽  
Vol 42 (4) ◽  
pp. 376-389 ◽  
Author(s):  
Kenneth Borokhovich ◽  
Allissa Lee ◽  
Betty Simkins

Purpose – Studies of research influence commonly look at the overall field of finance. The purpose of this paper is to examine the sub-field of corporate finance at four different points in time to determine its evolution and range of influence, specifically focussing on the relative influence of seven leading journals. Design/methodology/approach – Not all articles appearing in the set of journals are in corporate finance. The authors examine each article published in the journals for four key periods and identify those that are corporate. The impact factors (IFs) published in the Journal Citation Reports (JCR) are for all articles appearing in a journal. The authors are interested only in the corporate articles, so the authors calculate separate corporate IFs based on the citations to the corporate articles using the JCR technique. Findings – The authors find a broad corporate research environment with influence that extends well beyond finance. The authors also find differences in the relative influence of the journals not only in their total influence, but in where the influence occurs outside finance and other business journals and even more broadly in the social sciences. Research limitations/implications – The exclusion of journals outside the seven selected may not uncover other areas where corporate finance articles impact research more broadly. Also, classification of articles is inherently subjective. Practical implications – The authors draw comparisons between journals and corporate finance topic areas; indicating the breadth and depth research in these areas attain. These results should prove beneficial to researchers in determining areas of influence for their work, consequently providing opportunities for additional exchanges of ideas resulting in better and more informed research in the overall social sciences. Further, our approach to analyzing journal influence could prove fruitful for additional research. Originality/value – The findings allow for a greater understanding of the influence of individual journals and their subsequent rankings by a number of different means. The authors propose that the means and measures employed here can lead to a greater understanding of how influential a journal really is. Further, the authors contend that the study provides comparisons of the scope and depth of influence for each journal in a way that could lead to new avenues of research.


2020 ◽  
Vol 10 (3) ◽  
pp. 59
Author(s):  
Abdalla Elkheir Elgobshawi

The aim of this paper is to investigate the impact of Idiomaticity on language learning and the extent to which it can be a language learning barrier. It contrasts the perspective of language teachers and the attitude of language learners regarding how idioms can influence language learning. The theoretical framework provides a description of the general properties of English idiomatic expressions and shows the relevance of idiomaticity to linguistic theory. The paper is based on an analytical analysis and follows a quantitative approach in which two questionnaires are used to collect the data. The two questionnaires are administered to two independent samples: 20 participants representing ELT teachers at the tertiary level and 80 subjects representing Saudi EFL college students. The data are then analyzed using SPSS (Statistical Package for the Social Sciences). The study reveals learners’ reasonable consensus on the issues assessed. They generally acknowledge the significance of idioms for language learning but with a general dissatisfaction with their status in learning and teaching contexts. Both teachers and learners view idioms as odd pieces of language that lack a uniform character and do not receive due attention in language syllabi and curricula. Teachers give different ratings on the pedagogical value of idioms, but they generally show low interest in teaching them.


2016 ◽  
Vol 46 (1) ◽  
pp. 109-127 ◽  
Author(s):  
KATHERINE E. SMITH ◽  
ELLEN STEWART

AbstractOf all the social sciences, social policy is one of the most obviously policy-orientated. One might, therefore, expect a research and funding agenda which prioritises and rewards policy relevance to garner an enthusiastic response among social policy scholars. Yet, the social policy response to the way in which major funders and the Research Excellence Framework (REF) are now prioritising ‘impact’ has been remarkably muted. Elsewhere in the social sciences, ‘research impact’ is being widely debated and a wealth of concerns about the way in which this agenda is being pursued are being articulated. Here, we argue there is an urgent need for social policy academics to join this debate. First, we employ interviews with academics involved in health inequalities research, undertaken between 2004 and 2015, to explore perceptions, and experiences, of the ‘impact agenda’ (an analysis which is informed by a review of guidelines for assessing ‘impact’ and relevant academic literature). Next, we analyse high- and low-scoring REF2014 impact case studies to assess whether these concerns appear justified. We conclude by outlining how social policy expertise might usefully contribute to efforts to encourage, measure and reward research ‘impact’.


This final chapter explores yet further examples of how the principles of testing can be applied within the social sciences. As with the previous chapters, the authors begin by asking students to Google questions and then use the results Google provides to ask more sophisticated questions about the impact and personal consequences of the question. They begin by asking a question about how serial killer, Harold Shipman, was able to escape suspicion for as long as he did. They then take up a question about the common traits of serial killers, paying attention to the effects of the traits and how these traits may have personal connections to students. They conclude the chapter with a section about how we might make the decision to eat a third candy bar.


2021 ◽  
pp. 200-243
Author(s):  
Larry Abbott Golemon

The sixth chapter analyzes theological schools that realigned themselves with the modern research university. Several narratives are explored: the struggle between Thomas Jefferson’s University of Virginia and seminary founders like John Holt Rice; the influence of the German university through immigrants like Phillip Schaff and theologians who studied abroad; the pragmatic adaptation of the German encyclopedia for organizing theological studies; the impact of the American university’s pragmatism, social sciences, and social reform on seminaries; and the influence of progressive education and the religious education movement on theological schools. University Divinity schools led this movement, especially the University of Chicago built by William Rainey Harper, but a number of independent schools, like Union Theological Seminary in New York, sought such realignment as “theological universities.” This realignment of theological schools had significant benefits, as it increased elective studies, developed specialized fields of ministry, and brought the social sciences to theological education. However, the realignment had unforeseen problems as it widened the gap between academics and those of professional practice; distanced faculty from interdisciplinary work and church leadership; replaced the Bible as a unifying discipline with “the scientific method”; and replaced the integrative role of oral pedagogies with scholarly lectures and the research seminar.


2020 ◽  
Vol 29 (1) ◽  
pp. 4-21 ◽  
Author(s):  
David Budtz Pedersen ◽  
Jonas Følsgaard Grønvad ◽  
Rolf Hvidtfeldt

Abstract This article explores the current literature on ‘research impact’ in the social sciences and humanities (SSH). By providing a comprehensive review of available literature, drawing on national and international experiences, we take a systematic look at the impact agenda within SSH. The primary objective of this article is to examine key methodological components used to assess research impact comparing the advantages and disadvantages of each method. The study finds that research impact is a highly complex and contested concept in the SSH literature. Drawing on the strong methodological pluralism emerging in the literature, we conclude that there is considerable room for researchers, universities, and funding agencies to establish impact assessment tools directed towards specific missions while avoiding catch-all indicators and universal metrics.


2020 ◽  
Vol 26 (8-9) ◽  
pp. 948-954 ◽  
Author(s):  
Teresa Sordé Martí ◽  
Ramon Flecha ◽  
José Antonio Rodríguez ◽  
José Luis Condom Bosch

The need to develop adequate methodologies to comprehensively assess the impact of research, especially the social impact of European Union (EU)-funded research, is one of the main concerns within the European Commission as well as for EU citizens, who are more active than ever. This article discusses the rationale behind using a qualitative approach to better address these concerns. Drawing on the FP7 IMPACT-EV research project, the present article discusses how to overcome a positivist approach that evaluates the social impact of research conducted only for its economic objectives and using only quantitative data. The focus on what is needed and what research is expected to bring to society are emphasized and made possible through qualitative inquiry of the social impact of the EU social sciences and the humanities (SSH) research. Thus, the development of qualitative-based analysis of the social impact of research is increasingly required to be conducted in dialogue with citizens.


Economica ◽  
1967 ◽  
Vol 34 (135) ◽  
pp. 342
Author(s):  
A. E. Musgrave ◽  
Kenneth Boulding

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