The Meaning Of "Accounting" In a Religious-Based Organization Context

Accounting, traditionally, had been caught up in understanding as a rational set of procedures for economic decision making (Williams & Ravenscroft, 2015; Staubus, 2000; Puxty & Laughlin, 1983). This approach is popular as the objective of the IASB framework. It has been accepted in many developing countries, including Indonesia which has fully adopted Western accounting practices (Mulawarman, 2011). Besides, a standard-setting board, the IAI (Institute of Indonesia Chartered Accountants), considers accounting to be neutral and applicable anywhere. Indonesian Islamic boarding schools, for example, have been forced to use conventional accounting. Even though, conventional accounting is irrelevant to apply in Indonesian Islamic boarding schools because it was created and used by capitalist Western societies (Kamla & Haque, 2017; Velayutham, 2014; Napier, 2007; Baydoun & Willett, 1995). We believe that the key to understanding accounting lies in the individual, namely "I" who implements accounting. Thus, to examine how the experiences of "I" shape their perceptions of accounting, this paper seeks to understand the meaning of "accounting" in a religious based organization: Indonesian Islamic Boarding Schools. Keywords: Accounting, Indonesian Islamic Boarding Schools, Transcendental Phenomenology

Una volta che ci saremo ripresi dalla pandemia ridefiniremo i nostri valori?

Epidemics end. But how we get to the end and how we deal with this ancient threat will define us as people. It is difficult to imagine what our future may be, as people and as paediatricians. The Covid-19 pandemic offers us the opportunity to imagine a better world if we are able to lead the inevitable and necessary change. There are new ways that may be able to govern the inevitable changes better and that concern the social, administrative, scientific and socio-health organization context. After the Covid-19 pandemic we will have to change the focus on the rights of children and adolescents. As pae-diatricians we must imagine the perspectives of our work aimed at the needs of an entire generation that must be cared for and defended by our continuous sacrifices to ensure the health of parents and grandparents. In our near future we - we first - can give a clear demonstration that we are able to re-define our values.

A framework for technology transfer success factors: validation for the Graphene4Life project

Purpose The purpose of this paper is to develop a theoretical framework for technology transfer success factors from a technology provider viewpoint and to test this framework considering the perceptions of graphene researchers from a Romanian research project (Graphene4Life). Design/methodology/approach The authors conducted a literature review and a case study with three units of analysis. Semi-structured face-to-face interviews and content analysis were used. Findings The five-category framework for technology transfer success factors from a technology provider viewpoint, which portrays success factors in an expansive way from technology to the market (technology, organization, context, collaboration and customer absorptive capacity factors), is confirmed by the qualitative analysis, while new factors in all categories are discovered. Research limitations/implications The results are limited given the qualitative nature of this research. The extrapolation of the results to other technologies and contexts is a scientific challenge. Originality/value In this paper, the authors develop, based on a detailed literature review, a framework for technology success factors from a technology provider viewpoint, which classifies technology transfer success factors in an expansive way from technology to the market (technology, organization, context, collaboration and customer absorptive capacity factors). Technology itself is settled as the foundation of the framework, underlining the need for a technology-driven technology transfer process. In comparison to existing frameworks that analyze technology transfer success factors, the present framework is a more complex one, covering all facets of the technology process. The new factors discovered through the qualitative analysis are also an important contribution of this research.

Reconsidering a System for Measuring Dynamic Knowledge

It is axiomatic to say that knowledge is key to competitive advantage, but it is inherently invisible, intangible, and resistant to quantification, particularly when in dynamic motion. Recent research builds upon emerging knowledge measurement techniques and well-established knowledge flow theory to develop a system for measuring dynamic knowledge in the organization. Results from application to archetypical organization processes are encouraging and highly consistent with extant theory. The research described in this chapter summarizes three notable extensions to such work. It makes a theoretic contribution by extending a coherent approach to dynamic knowledge measurement, and it makes a practical contribution through illustration in the organization context. A related goal is to stimulate considerable thinking, discussion, debate, and continued research.

Akuntabilitas Pelayanan Administrasi Kependudukan Di Kelurahan Purus Kota Padang

The accountability used as one of the benchmarks of bureaucratic performance in public service organization context. In 2016, Purus village chosen as the best village in Padang. But there are still found the complaints to Purus village such as long service and complicated. The purpose of this thesis is to analyze and explain the accountability of public service in Purus village at 2016/2017. This thesis use qualitative method and descriptive. The technique of data collection are interview and documentation. In the selection of research informant, the researcher used purposive sampling technique. The result of this thesis show that the accountability of public service in Purus village already accountable, but not maximal, Its because two of three indicators to see the accountability of public service that used maximal in Purus village, is For performance service indicator in Purus village, and accountability of product service indicator. For cost service, its still found take and give tradition that is not appropriate with the rules.

Daya Dukung Iklim Organisasi Sekolah Terhadap Motivasi Guru

Base on empirical condition that motivation capacity is not stagnant but fluctuative for every body as member of organization, in meaning sometime strong position or opposite is weak, that are depend on strong or weakness the stimulus factor received by human resousrces. That will to be problem when the motivation being weak position. Thus will effect bad for organization life in future. In the school organization context, the climate is element part of external motivation of human resources any body include the teacher.Rembering that school organization climateis is given effect to the teacher motivation in work, so we can state that school organization climate have empirical support to the teachers motivation in spite of research case have done that the support is litle bite.ABSTRAKBertitik tolak dari kondisi empirik bahwa kadar motivasi yang ada dan dialami oleh setiap individu anggota organisasi tidaklah bersifat stagnan, melainkan bersifat fluktuatif, dalam artian terkadang berada pada posisi kuat atau sebaliknya berada pada posisi lemah, hal tersebut sangat bergantung kepada kuat lemahnya factor stimulus yang diterima sumber daya manusia. Yang menjadi persoalan adalah manakala motivasi itu berada pada posisi lemah. Keadaan demikian akan berdampak tidak baik bagi kehidupan organisasi di masa-masa mendatang. Dalam konteks organisasi sekolah, iklim merupakan bagian dari unsur stimulus eksternal motivasi sumber daya manusia, siapapun termasuk di dalamnya adalah para pendidik. Mengingat bahwa iklim organisasi sekolah memberikan berpengaruh terhadap motivasi guru dalam bekerja, maka dapat dinyatakan bahwa iklim organisasi sekolah memiliki daya dukung yang nyata terhadap motivasi guru meskipun dalam kasus penelitian yang dilakukan dukungannya kecil.