The usefulness of accounting research: A practitioner's point of view

2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli
Keyword(s):  
Point Of View ◽  
Chief Financial Officers ◽  
Industrial System ◽  
Academic Institutions ◽  
Accounting Research ◽  
Strong Feeling ◽  
Financial Communication

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

D’une hétérotopie à l’autre où le vagabondage au féminin (Jean Echenoz, Un an)

2014 ◽  
pp. 156-163
Author(s):  
Simona Jişa
Keyword(s):  
Point Of View ◽  
Standard Of Living ◽  
Human Being ◽  
The South ◽  
Railway Stations ◽  
Spatial Point ◽  
Strong Feeling ◽  
Continuous Decrease ◽  
One Year ◽  
Jean Echenoz

Jean Echenoz’s text presents Victoria’s story who runs away from Paris, believing that she has killed her lover. Her straying (that embraces the form of a relative deterritorialization in a Deleuzian sense) lasts one year and it is built up geographically upon a descent (more or less symbolical) to the South of France and, after that, she comes back to Paris and encloses the spatial and textual curl. From a spatial point of view, she turns into a heterotopia (Foucault) every place where she is located, fact that reflects her incapability of constituting a personal, intimate space. The railway stations, the trains, the hotels, the improvised houses of those with no fixed abode are turning, according to Marc Augé’s terminology, into a « non-lieux » that excludes human being. Her vagrancy is characterized through a continuous flight from police and people and through a continuous decrease of her standard of living and dignity. It’s not about a quest of oneself, but about a loss of oneself. Urged by a strong feeling of culpability, her vagrancy is a self-punishment that comes to an end when the concerns of her problems disappear and she finds out that her lover is alive.

scholarly journals Teaching Students to Think - Faculty Recommendations for Teaching Evaluations Employing Automated Content Analysis

2019 ◽  
Vol 8 (3) ◽  
pp. 83 ◽  
Author(s):  
Nitza Davidovitch ◽  
Eyal Eckhaus
Keyword(s):  
Student Evaluations ◽  
Point Of View ◽  
Faculty Members ◽  
Academic Institutions ◽  
Senior Faculty ◽  
Statistical Research ◽  
Teaching Evaluations ◽  
Automated Content Analysis ◽  
Academic Faculty ◽  
Research Findings

Many studies have been conducted on teaching evaluations completed by students and on myths and facts concerning these evaluations performed by students at academic institutions. The current study is unique in examining the meaning of teaching evaluations as perceived by academic faculty members in Israel through direct questions, with an emphasis on faculty's recommendations for improving the evaluations to make students' comments meaningful for enhancing and advancing their teaching. The perception of evaluations is unique too. Evaluations are part of faculty's learning outputs in their courses, with the aim being for graduates of academic systems to have the ability to provide objective and fair assessments.One hundred seventy seven questionnaires were gathered from senior faculty at several academic institutions. Qualitative and statistical research tools were used in order to form a model that expresses the negative implications as seen by faculty members and alternatives for measuring the performance of faculty in academic teaching. The research findings indicate that lecturers note "professional" alternatives and see teaching evaluations as a populist rather than a professional tool. Moreover, although the lecturers gauge the damage caused to them as a result of student evaluations, where the enormous damage caused to them is disproportionate to the number of respondents, and although faculty members believe that student evaluations are untrustworthy, students' opinions on the courses are important. Their recommendation is that the evaluation should be a tool for teaching how to perform evaluations and convey criticism – and in this field not much has been done in academic institutions, if at all. Academia sees evaluations as a technical matter, a means of satisfying students by letting them express their opinions and of giving students a feeling that the system is attentive to their voice, to their views.Indeed, students' voice is important to the lecturers – their opinions of teaching are important – and that is precisely why action should be taken to render these evaluations fair. Students should understand the power of the words that express their evaluation of the lecturers. This point of view is a first of its kind, where academic faculty members support students' opinions and provide recommendations aimed at their improvement.

scholarly journals Robust Supervision by Integration External and Bond Graph Models of a Desalination System

2019 ◽  
Author(s):  
Abderrahmene Sallami ◽  
Dhia Mzoughi ◽  
Allegui Allegui ◽  
Abdelkader Mami
Keyword(s):  
Reverse Osmosis ◽  
Graph Model ◽  
Bond Graph ◽  
Point Of View ◽  
False Alarms ◽  
Industrial System ◽  
Physical Knowledge ◽  
External Model ◽  
Multidisciplinary Model ◽  
Reverse Osmosis Desalination

This article aims to solve the problem of robust supervision of a reverse osmosis desalination system (RO-DS) with two models, external model and bond graph model. The structure of an industrial system from the point of view of the external model operates according to several modes of operation (degraded and normal). For this external model, we cannot locate the faults since we are talking about a global operation of the system. The possible solution for the development of research was to use the multidisciplinary model called bond graph. This model by its graphic nature and using a unified language makes it possible to model the industrial system element by element from where it helps the user not only to detect the faults but also to locate them when they appear in the system. The results suggest that the use of the bond graph model for alarm 02 is a reverse osmosis error (RO1); these phenomena are readable on the bond graph model and can be quantified by equations. The equation of the model of this reverse osmosis (RO1) is found in the residual equations (r5, r6 and r7), so that these residues will be sensitive to this rupture. The possible solution during research development was to use the bond graph model to supplement information with physical knowledge and to locate faults. This article also describes the operating safety (by minimizing false alarms and non-detections as well as delays in fault detection) of the desalination system by using the bond graph model described in Linear Fractional Transformation (LFT) form for enable it to manage the robust supervision of a desalination system. An approach based on (LFT-BG) is developed to monitor tank leakage (Cu) and reverse osmosis (RO1 and RO2) faults or valve level (V1 and V2) closures and membrane clogging reverse osmosis (Rm1 and Rm2) that can occur in the reverse osmosis desalination system (RO-DS).

scholarly journals Epistemological Approaches and Pluralism in Accounting Research: beyond the dominant paradigm

2021 ◽  
Vol 7 (1) ◽  
pp. 77-92
Author(s):  
João Bilhim ◽  
◽  
Andréa Gonçalves ◽  
◽  
Keyword(s):  
State Of The Art ◽  
Intrinsic Value ◽  
Two Dimensions ◽  
Point Of View ◽  
Current Debate ◽  
Accounting Research ◽  
Starting Point ◽  
Alternative Approaches ◽  
Theoretical Paradigms ◽  
Dominant Paradigm

The dominant scientific knowledge in accounting is reductionist and carries the ontological, epistemological and methodological assumptions of the paradigmatic approach in which it was developed, i.e., in the overwhelming majority it does not take into account the conceptual framework, values, beliefs, and subjective understanding moved by the players. Thus, the aim of this article is to provoke a reflection on the dominant theoretical paradigms in accounting research, evidencing the importance of alternative approaches. From the methodological point of view, the “state of the art” of accounting research will be surveyed, fitting this research into the type of theoretical essay or review of the main literature. Therefore, it was assumed as a starting point — how to enrich accounting information, through the contribution of interpretive and critical paradigms, given the recognized epistemological limitations of functionalist approaches. This article, starting from the typology developed by Burrel and Morgan (1979) — two dimensions, four paradigms —, revisits different epistemological possibilities and presents reflections on the contribution of these approaches to research, identifying assumptions, advantages and limitations of each paradigm. In this article, we conclude that it is a mistake to stigmatize the different theoretical paradigms to the extent that all are legitimate; only concrete research, carried out in their respective paradigms, can be considered appropriate or not. This epistemological reflection is relevant to the current debate to the extent that there are editorial policies that refuse the publication, regardless of its intrinsic value, when research does not fit the dominant paradigms (Baker and Bettner, 1997).

Accounting Education Research: Ranking Institutions and Individual Scholars

2013 ◽  
Vol 29 (1) ◽  
pp. 87-115 ◽  
Author(s):  
D. Kip Holderness ◽  
Noah M. Myers ◽  
Scott L. Summers ◽  
David A. Wood
Keyword(s):  
Education Research ◽  
Accounting Education ◽  
Data Availability ◽  
Institutional Factors ◽  
Academic Institutions ◽  
Accounting Research ◽  
Research Ranking ◽  
Jel Classifications

ABSTRACT Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, noneducation research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence of the institutional factors that contribute to producing accounting education research and when professors produce this type of research in their careers. These findings will likely be of interest to current faculty, administrators, and industry leaders as they make decisions based on accounting education research. JEL Classifications: M4; M40; M41; M49. Data Availability: Requests for data may be made to the authors.

Integrating Practice into Accounting Research

2020 ◽  
Author(s):  
Shiva Rajgopal
Keyword(s):  
Chief Executive Officers ◽  
Academic Research ◽  
Chief Executive ◽  
Management Science ◽  
Chief Financial Officers ◽  
Policy Makers ◽  
Accounting Research ◽  
65Th Anniversary ◽  
Set Up ◽  
Executive Officers

I argue that academic research in accounting has strayed from producing work that is useful to either practitioners or policy makers. I use three criteria to arrive at that assessment: (i) How many products and processes have accounting research produced in the last 50 years? (ii) How much overlap do we observe between issues that Chief Financial Officers (CFOs) and Chief Executive Officers (CEOs) worry about and our published research? (iii) Is the science or the knowhow in academe in a particular area ahead of that in practice? I conjecture that tuition-funded research drives this problem. I review several initiatives that have been tried at Columbia and elsewhere (i) to better integrate academic research and practice and (ii) to disseminate our findings to practitioners. I suggest that Management Science set up a forum to encourage submissions of papers that use rigorous methods to address pressing applied problems. This paper was accepted by David Simchi-Levi, Special Issue of Management Science: 65th Anniversary.

scholarly journals A comparative study of the accounting research trends (1994–2014) between Spain and Italy

2019 ◽  
Vol 25 (3) ◽  
pp. 488-508
Author(s):  
Alessia Patuelli ◽  
Jonida Carungu
Keyword(s):  
Content Analysis ◽  
Time Frame ◽  
Research Trends ◽  
Point Of View ◽  
Anglo Saxon ◽  
Accounting Research ◽  
Accounting History ◽  
Publication Patterns ◽  
The Social ◽  
Emerging Topics

Consistent with the social and institutional paradigm, countries with similar cultures, such as Italy and Spain, may show similar trends in the development of accounting research. This article develops a Comparative International Accounting History perspective, which is aimed at comparing accounting history subjects and themes in different countries. This research analyses publication patterns in accounting, understanding emerging topics and fields. It compares the last 20 years of Italian and Spanish accounting journals, developing a content analysis of each issue in the 20-year time frame from 1994 to 2014. Highlighting common trends and insights, this article adds to previous literature that examines publishing patterns of research in accounting journals from a historical point of view. It demonstrates that accounting research is developing beyond the institutional paradigm, showing an internationalisation process and trends consistent with Anglo-Saxon Journals.

Qualitative research and scientific knowledge: Social science in post-totalitarian academia

Human Affairs ◽  
2012 ◽  
Vol 22 (4) ◽  
Author(s):  
Juraj Podoba
Keyword(s):  
Social Sciences ◽  
Qualitative Research ◽  
Social Research ◽  
Point Of View ◽  
Academic Institutions ◽  
Social Sciences And Humanities ◽  
Qualitative Social Research ◽  
Qualitative Approaches ◽  
The Social ◽  
Analytical Category

AbstractThe paper presents a critical analysis of the current state of qualitative research approaches in the social sciences and humanities within Slovak academic institutions. The author has been inspired by the metaphor of academic “barbaricum”. This analytical category is based on a model of the relationship between core and periphery, which has no clear function or organisational logic. From the scientific point of view, the core/centre should produce and innovate the theory, whereas the periphery should apply it. In Slovakia—contrary to the situation in Western academia—, the last two decades have seen a growth in the numbers of academic institutions dealing with the humanities (and partly with the social sciences), and stagnation in qualitative social research. The author suggests that if the Slovak social sciences aspire is to becoming part of the so-called European academic space, then this will certainly not be possible without much stronger and extensive support for social research based on qualitative approaches and methods.

scholarly journals The Semantic Features on English Synonymous Nouns of “Idea”

HUMANIS ◽  
2018 ◽  
pp. 817
Author(s):  
Maretha Saraswati Rachmadewi ◽  
Ni Luh Sutjiati Beratha ◽  
I Made Rajeg
Keyword(s):  
Quantitative Method ◽  
Scientific Explanation ◽  
Point Of View ◽  
Semantic Features ◽  
Qualitative And Quantitative ◽  
Related Data ◽  
Strong Feeling

This study is aimed to see the use of distribution of the English synonymous noun “Idea”, finding the meanings of each word as well as explaining the semantic features in each synonymous word. The English synonymous nouns “Idea” are belief, notion, opinion, plan, and thought. The related data were collected from COCA using Corpus method with a concordance technique. Meanwhile, qualitative and quantitative method was used to analyze the data. The result of the analysis shows that Idea is most frequently used, then followed by plan, thought, opinion, belief, and notion. In terms of the semantic features, there are ten features on content; they are: suggestion, strong feeling, confidence/trust, assumption, impression, not a fact, judgment, detail, arrangement, and politics. In the circumstance point of view, there are three features, they are formal, common, and suddenly. Furthermore, in the reason there are 4 features, which are something/someone that has been highly trusted, uncertain and there are many options, something without doubt and well planned, and need a clear or scientific explanation.

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