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Ivinsky, Dmitry V., and Ekaterina Y. Mukina. "Control and accounting of student performance (bachelor’s degree students) in elective discipline “Volleyball”." Tambov University Review. Series: Humanities, no. 186 (2020): 128–37. http://dx.doi.org/10.20310/1810-0201-2020-25-186-128-137.
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Contemporary activity of a higher education teacher in the field of physical education and sports is characterized by a variety and complex content. To achieve the desired result in the physical education of students, such content must be subject to a clear logic of functioning and control. Any reasonable and rationally organized activity in the field of physical education and sports can be divided into such components as: planning, implementation, control and accounting. The unity of the functioning of these components will allow you to most effectively build and manage the process of physical education in the organization of higher education. The problem of control and accounting of physical education of students is one of the most urgent pedagogical problems, since the success of the entire process of physical education in the organization of the higher education depends on the control and accounting. To improve the physical education of students in the organization of higher education, an in-depth development of the control and accounting fund for the content and methods is necessary. We reveal the content and methods of control and accounting of student performance (bachelor’s degree students) in elective discipline “Volleyball”.
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Uba, Sani Yantandu. "Semantic Categories of Reporting Verbs across Four Disciplines in Research Articles." English Language Teaching 13, no. 1 (December 18, 2019): 89. http://dx.doi.org/10.5539/elt.v13n1p89.
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This paper investigates semantic categories of reporting verbs across four disciplines: Accounting, Applied Linguistics, Engineering and Medicine in research article genre. A general corpus of one million words and sub-corpus (for each discipline) were compiled from a total of 120 articles representing 30 articles from each discipline. In this study, two levels of analysis were conducted. Firstly, I randomly selected five articles from each discipline and read and reread each article identifying what reporting verbs are used, in what context are used and why such reporting verbs are used. This process enabled me to identify semantic categories of reporting verbs. Secondly, on the basis of the identified list of semantic categories of reporting verbs, I used the list in generating concordance output for quantitative textual analysis of each sub-corpus of the four disciplines, as well as the general corpus. The results of the study show that writers from both Accounting and Applied Linguistics are having a high frequency of reporting verbs than writers from Engineering and Medicine disciplines. It also shows that there are certain commonalities and differences between the disciplines. For example, all the disciplines are having frequency of the three semantic categories of reporting verbs but with certain degree of variations. The study recommends raising awareness of students on semantic categories of reporting verbs. The results could also help EAP/ESP teachers in designing course materials for discipline specific reporting verbs. It could also be helpful for textbook course designers in developing textbooks for teaching reporting verbs.
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Bekoe, Rita Amoah, Godfred Matthew Yaw Owusu, Charles Gyamfi Ofori, Anthony Essel-Anderson, and Edem Emerald Welbeck. "Attitudes towards accounting and intention to major in accounting: a logistic regression analysis." Journal of Accounting in Emerging Economies 8, no. 4 (November 5, 2018): 459–75. http://dx.doi.org/10.1108/jaee-01-2018-0006.
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PurposeThe purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their intention to pursue a degree in accounting.Design/methodology/approachA self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis technique was employed to analyse the data.FindingsThe logistic regression analysis demonstrates that intrinsic interest in the accounting discipline, prior exposure to accounting at the senior high level and the desire to pursue professional accounting qualification in future are good predictors of students’ intention to major in accounting. The results also indicate family members, course instructors and other referent group play a crucial role in influencing students’ intention to pursue a career in accounting.Practical implicationsThe findings of this study have important implications for the professional accountancy body and business educators interested in addressing the skill shortage in the accounting profession.Originality/valueThis study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.
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Hu, Jiming, and Yin Zhang. "Measuring the interdisciplinarity of Big Data research: a longitudinal study." Online Information Review 42, no. 5 (September 10, 2018): 681–96. http://dx.doi.org/10.1108/oir-12-2016-0361.
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Purpose The purpose of this paper is to measure the degree of interdisciplinary collaboration in Big Data research based on the co-occurrences of subject categories using Stirling’s diversity index and specialization index. Design/methodology/approach Interdisciplinarity was measured utilizing the descriptive statistics of disciplines, network indicators showing relationships between disciplines and within individual disciplines, interdisciplinary communities, Stirling’s diversity index and specialization index, and a strategic diagram revealing the development status and trends of discipline communities. Findings Comprehensively considering all results, the degree of interdisciplinarity of Big Data research is increasing over time, particularly, after 2013. There is a high level of interdisciplinarity in Big Data research involving a large number of disciplines, but it is unbalanced in distribution. The interdisciplinary collaborations are not intensive on the whole; most disciplines are aggregated into a few distinct communities with computer science, business and economics, mathematics, and biotechnology and applied microbiology as the core. Four major discipline communities in Big Data research represent different directions with different development statuses and trends. Community 1, with computer science as the core, is the most mature and central to the whole interdisciplinary network. Accounting for all network indicators, computer science, engineering, business and economics, social sciences, and mathematics are the most important disciplines in Big Data research. Originality/value This study deepens our understanding of the degree and trend of interdisciplinary collaboration in Big Data research through a longitudinal study and quantitative measures based on two indexes. It has practical implications to study and reveal the interdisciplinary phenomenon and characteristics of related developments of a specific research area, or to conduct comparative studies between different research areas.
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Shai, Taola Simon, Zeleke Worku, and Mammo Muchie. "Fiscal Discipline and the Successful Completion of Municipal Projects: The Case of City of Tshwane." Enterprise Risk Management 5, no. 1 (August 5, 2019): 1. http://dx.doi.org/10.5296/erm.v5i1.15214.
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Kaiser, Crother, Kelly, Luiselli, O’Shea, Ota, Passos, Schleip and Wuster (2013) have shown the relationship between fiscal discipline and the successful completion of municipal projects in Sub-Saharan African countries. The study aims to assess and evaluate the degree of fiscal discipline exercised by employees of the City of Tshwane on municipal finance. Financial practitioners working in the City of Tshwane are required to comply with regulations and guidelines stipulated in the South African Municipal Finance Management Act (Act number 56 of 2003). Data was collected from a stratified random sample of 146 employees of the City of Tshwane who were responsible for providing financial services to customers. Data was collected by using a structured, pre-tested and validated questionnaire of study. Statistical methods such as frequency tables, cross-tab analyses and ordered probit regression were used for performing data analyses. Efficiency in financial management was assessed by assessing the degree of adherence of employees to the Municipal Finance Management Act (MFMA) based on a composite index defined by Kaiser, Crother, Kelly, Luiselli, O’Shea, Ota, Passos, Schleip & Wuster (2013). The study showed that 89% of the 146 employees who were selected for the study demonstrated adequate adherence to the Act, whereas 11% of employees failed to do so by the same standards. The study found that the degree of adherence of employees to the MFMA was significantly influenced by 3 factors. These 3 factors were degree of skills in financial accounting and auditing, duration of service, and degree of job satisfaction, in a decreasing order of strength. The results indicated a robust association between fiscal discipline and the successful completion of municipal projects.
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Carroll, Royce, and Monika Nalepa. "The personal vote and party cohesion: Modeling the effects of electoral rules on intraparty politics." Journal of Theoretical Politics 32, no. 1 (January 2020): 36–69. http://dx.doi.org/10.1177/0951629819892336.
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Conventional wisdom suggests that parties in candidate-centered electoral systems should be associated with less cohesive policy preferences among legislators. We model the incentives of party leaders to achieve voting unity accounting for the costs of discipline, showing that candidate-centered systems have the counterintuitive effect of promoting party agreement on policies and preference cohesion. These implications for cohesion derive from the degree of control over list rank held by leaders under open lists (open-list proportional representation, OLPR) and closed lists (closed-list proportional representation, CLPR). Because discipline is costlier in OLPR, owing to leaders’ lack of control over list rank, leaders seeking voting unity propose policies that promote agreement between members and leadership. Under CLPR, however, leaders can more easily achieve voting unity by relying on discipline and therefore lack incentives to promote internal agreement. We then extend the model to allow the party leader to replace members, showing that preference cohesion itself is greater under OLPR. Further, our baseline results hold when allowing legislative behavior to affect vote share and when accounting for candidates’ valence qualities. We interpret our results to suggest that candidate-centered systems result in stronger incentives for developing programmatic parties, compared with party-centered systems.
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Clarke, Andrew Paul, Clare Cornes, and Natalie Ferry. "The use of self-reflection for enhanced enterprise education: a case study." Education + Training 62, no. 5 (June 8, 2020): 581–98. http://dx.doi.org/10.1108/et-03-2019-0050.
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PurposeA case study was undertaken to evaluate the use of self-reflection in enterprise education in a UK university, where the taught content was tailored to ensure relevance to the students who were from a variety of subject disciplines.Design/methodology/approachEnterprise taught content was established in masters level 7 programmes across a range of subject disciplines. Taught content was designed using problem based learning, and evaluated using self-reflective methodologies. The paper reflects on the current position of enterprise education and asks the research question of whether the use of self-reflective teaching methodologies are valid for enterprise education.FindingsResults suggest that the students appreciated the introduction of enterprise into their course and in the main did not view it as disjointed or irrelevant to their wider aims. More so, the students commented favourably towards the integration of enterprise into their primary discipline, and noted an enhanced learning experience because of this integration.Research limitations/implicationsFor the University: A novel approach to enterprise teaching has been developed at a UK university, focusing on teaching non-business students how to be more valuable to a business within their degree subject context. This has empowered the students with an enhanced understanding of commercial issues and increased employability (Rae 2007; Huq and Gilbert 2017). This has also led to enhanced relationships with industry and given students a wider understanding of their degree area.Practical implicationsFor the educator: The use of self-reflective teaching methodologies (Hayward 2000) are noted to be vital in order to deliver enterprise education in a way that is relevant to the student cohort body. By reflecting on one’s teaching style and delivery method, the authors were able to engage non-business students in enterprise education, and receive a high level of student satisfaction. It is noted that self-reflection was a valuable process for delivery to each degree discipline. By employing problem based learning and self-reflective teaching methodologies, an increased synergy between the business taught elements and the science subjects was created.Originality/valueThis approach is shown to empower the students with an enhanced understanding of commercial issues and an increased employability. This has led to enhanced relationships between academia and industry, and given students a wider understanding of their degree area; the enhanced relationships with industry offer students a wider commercial understanding of their degree area. A gap in the current knowledge base in enterprise education has been identified: enterprise education with the aim of educating the student to be more valuable to a business as opposed to starting a business. The use of self-reflective methodologies has offered a novel approach to enterprise teaching in a UK university.
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Biadacz, Renata. "Review of scientific achievements in the field of management accounting and controlling presented at the “Accounting and controlling” conference." Zeszyty Teoretyczne Rachunkowości 45, no. 4 (December 18, 2021): 25–48. http://dx.doi.org/10.5604/01.3001.0015.5741.
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Purpose: The aim of the article is to verify and assess the current state of scientific publi-cations in the field of management accounting and controlling presented at the conference “Accounting and controlling”. Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of partici-pant interest in the conference, and issues raised in the area of management accounting and controlling. Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and control-ling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support man-agement are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling. Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Account-ing and controlling. Keywords: controlling, management accounting, controlling tools, “Accounting and control-ling” conference.
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Schoeman, N. J., Z. Clausen Robinson, and T. J. De Wet. "Foreign direct investment flows and fiscal discipline in South Africa." South African Journal of Economic and Management Sciences 3, no. 2 (June 30, 2000): 235–44. http://dx.doi.org/10.4102/sajems.v3i2.2609.
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This paper investigates the impact of fiscal policy on foreign direct investment (PDI) in South Africa during the past 30 years. Casual empirical analysis reveals a definite linkage between FDI flows and variables such as the deficit/GDP ratio, representing fiscal discipline, and the tax burden on foreign investors. This relationship is substantiated by econometric analysis. Given the economy's large degree of dependence on foreign capital, the government may contribute to an investor-friendly environment by adjusting fiscal policy. Some inroads have been made in this regard with the government's Medium-term Expenditure Framework (MTEF), which projects a policy of strict fiscal discipline in years to come. However, the tax burden is still relatively high and, due to its impact on foreign direct capital flows, requires urgent attention.
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Gopinath, Mohan, Edwin Castelino, and Srividya Iyengar. "The Encounter." Asian Case Research Journal 15, no. 01 (June 2011): 149–56. http://dx.doi.org/10.1142/s0218927511001502.
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This case is based on real life incidents in a large international bank. There is a confrontation between an experienced officer (who does not have an MBA degree) and a newly recruited officer who is a novice to office decorum. There is a crisis because of the encounter between the strong willed experienced banker and the newly recruited one who possesses an MBA degree. There was a simmering discontent in the senior banker because she did not possess the required qualifications (degree in Business Administration) to move up the ladder. Circumstances in her younger days had forced her to take up the job in the bank but without this qualification, and the matter had rankled in her mind. Over the years, this had taken the form of a simmering dislike for everyone who possessed this degree, in spite of her best efforts to try and maintain a professional and detached relationship with the degree holders. The situation was also exacerbated by the fact that she felt that the younger employees did not treat her with the respect she deserved because of the lack of the professional degree. The case also shows the sometimes devious ways in which senior bankers who are in positions of trust can have a detrimental impact on the career of younger officers if the latter do not live up to their expectations in terms of office decorum and discipline. Experience is always a good teacher but it should be kept in mind that academic inputs brought in by employees also have their value in the success of an organization. The case does not end with a tidy conclusion and it is up to the reader to try and find possible solutions on how to resolve the issues raised.
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Bouali, Safieddine. "Targeting fixed reinvestment rate with nonlinear mechanism: a “strange” path to financial distress." Corporate Ownership and Control 7, no. 2 (2009): 311–18. http://dx.doi.org/10.22495/cocv7i2c2p6.
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Governance arrangement between shareholders, debtholders and managers fix the reinvestment ratio of profits. Residual earnings will appear as excess cash flow to disgorge in dividend disbursements or share repurchases. However, financial crisis stimulates corporation to express highest aversion both to overinvestment or underinvestment, probably in an identical degree. Besides, dissuasion to commit fraud pushes ownership to select a strong dynamical mechanism adjusting held earnings to the preferred reinvestment rate. Focus? Immediate disbursement of free cash flows. This paper shows that self-imposed discipline targeting fixed reinvestment rate under nonlinear adjustment speed can inject itself a “strange” dynamics to the firm, leading to critical losses and a bankruptcy threat. However, one way to reduce this instability is determining carefully the “normal” cash flow which does not trigger the payout.
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Siriwardhane, Pavithra, and Prem W. S. Yapa. "Human Rights from a Social Accounting Perspective in a Post-conflict Environment: The Case of Sri Lanka." Australasian Business, Accounting and Finance Journal 15, no. 4 (2021): 93–120. http://dx.doi.org/10.14453/aabfj.v15i4.6.
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This paper examines how three decades of civil conflict in Sri Lanka has impacted the perceptions of the accounting practitioners with regard to human rights (both during and post-conflict). Using the legitimacy lens in social accounting and the role of the state-supported accountancy body - Institute of Chartered Accountants Sr Lanka (CASL) human rights case is investigated. Specifically, the study’s scope is on rights and the degree of legitimacy formation for which accounting associations are accountable for human rights disclosure in a post-conflict environment in an emerging economy. The study interprets documentary evidence and a survey data that was administered among the members of the CASL. The findings reveal that the civil conflict had not hindered the accountants being in parallel with the legitimacy of social accounting notions adopted by the Western world in the disclosure of human rights. At the individual response level, they perceive that the accounting discipline as agents to promote human rights disclosure in business entities. Despite the fact, that this study has a low response rate, what is generalisable is an understanding of the processes and mechanisms which relate to the way the accountants perceived human rights by themselves. The practical implication indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities since there is no one-size-fits-all strategy in a post-conflict environment. The social implication is that awareness of human rights issues, especially among the next generation of accountants is vital since this transformation would enable them not only to be technically competent but also to be ethical in a post-conflict environment. The study contributes to the literature on perceptions of human rights in a post-conflict environment from a social accounting perspective in an emerging economy.
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Castillo, Manuel P., Ali G. Mamaclay, and Jose Arsenio R. Adriano. "The Accountancy Fresh Graduates of Wesleyan University – Philippines in the Light of the Skills Expectations of Industry Partners." Advances in Social Sciences Research Journal 8, no. 10 (October 21, 2021): 146–57. http://dx.doi.org/10.14738/assrj.810.10993.
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Employers consider a graduate's achievements in the relevant discipline to be required but not sufficient for them to be hired. It is essential that we fully understand what future employers will accept and needed. In the past, a graduate degree would ensure the welfare of a student's future. Today, something more different. A mere college diploma is inadequate for an individual to secure a promising future.
This study aims to determine the fresh graduates' professional accounting skills and technology skills needed by the company and demonstrated by the accounting graduates. Results of study analysis comprised twenty (20) companies showed that computing techniques, written communication, reporting skills, measurement skills, professionalism, and oral communication are what employers seek. Moreover, companies observed that accounting graduates are more knowledgeable in reporting, research, measurement, finance, strategic and critical thinking skills, and problem-solving skills.
Regarding technology skills, companies seek employees knowledgeable in spreadsheet packages, accounting packages (SAP, Pastel, QuickBooks), word processing packages, communication software (Skype, Outlook, Slack), electronic commerce, and the worldwide web. However, accounting graduates possess word processing packages, communication software (skype, outlook, slack), world wide web, electronic commerce, and windows. It was revealed that students must be well-versed in Microsoft Office Applications, as this was the employers' primary skills needed both professional accounting skills and technology skills. These results provide the academicians with useful information.
Building fundamentals, becoming competitive and continual development of abilities in accounting needs a tough knowledge foundation. Specializing in a specific area of accounting, such as financial reporting, taxation, or auditing, helps an individual become a highly sought-after professional. In a more distinct framework and profound lens, this study will convey collaborations on how Nueva Ecija industries search to hire new accounting professionals.
In detail, the foregoing survey purposes were addressed: to determine the required skills the employers seek from accounting graduates, to identify the more important accountancy graduates' skills, to examine if do companies treat the professional accounting skills similar to technological skills, and to discover if there were any difference on the requirements of employers and the skills demonstrated by accounting graduates.
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Gillis, Daniel, Jessica Nelson, Brianna Driscoll, Kelly Hodgins, Evan Fraser, and Shoshanah Jacobs. "Interdisciplinary and Transdisciplinary Research and Education in Canada: A Review and Suggested Framework." Collected Essays on Learning and Teaching 10 (June 12, 2017): 203–22. http://dx.doi.org/10.22329/celt.v10i0.4745.
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Transcending disciplinary boundaries is becoming increasingly important for devising solutions to the world’s most pressing issues, such as climate change and food insecurity. Institutions of higher education often present challenges to teaching students how to work and innovate on transdisciplinary teams. We first define transdisciplinarity and like concepts, using these to review databases of three major funding agencies (CIHR, NSERC, and SSHRC) for awards given to inter- and transdisciplinary programs across ten fiscal years beginning 2005-2006 and ending 2014-2015 to identify trends in funding as an indicator of skill need. We then search for programs offering transdisciplinary learning opportunities at Canadian universities accounting for 71% of all students. Though the proportion of interdisciplinary and transdisciplinary funded research grants has risen considerably, we found only a few examples of interdisciplinary learning opportunities for students in post-secondary education programs. Generally, while students were able to take a range of courses, instruction remained discipline-specific. Specifically, Canadian undergraduates lack an in-program, experiential, transdisciplinary learning opportunity. We propose a framework (ICON) as a solution to fill this gap. Using senior independent study courses, which often have built-in curricular flexibility, students can participate with ICON while still obtaining credit towards their degrees. We conclude that transdisciplinary education opportunities are an essential part of the undergraduate experience and should be recognized across degree programs.
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Shengelia, G. A. "Auditing as the Main Method of Financial Control of Educational Institutions of Higher Education (EIHE): Peculiarities of the Legal Regulation." Actual Problems of Russian Law, no. 1 (January 1, 2019): 88–95. http://dx.doi.org/10.17803/1994-1471.2019.98.1.088-095.
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Educational institutions of higher education (EIHE) in modern conditions are active financial and economic entities. At the same time, taking into account the existing realities, the methods of financial control of these organizations are being improved. The article attempts to analyze auditing as a method of financial control, the goals and main objectives of the audit, the types of audit. The author classifies auditing of educational institutions of higher education in accordance with the audited period of economic activity of an educational organization, techniques and methods depending on the subject of inspection, an organizational method, the degree of coverage of financial and economic activities of educational institutions of higher education or the range of issues of verification of its activities. According to the results of the study, it is concluded that within the financial control of the activities of the EIHEs, auditing is one of the main methods of financial control aimed at assessing the state of financial discipline, determining the reliability of accounting and identifying financial violations associated with the use of budgetary and extra-budgetary funds.
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Scafarto, Vincenzo, and Panagiotis Dimitropoulos. "Human capital and financial performance in professional football: the role of governance mechanisms." Corporate Governance: The International Journal of Business in Society 18, no. 2 (April 3, 2018): 289–316. http://dx.doi.org/10.1108/cg-05-2017-0096.
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Purpose The main purpose of this paper is to examine the relationship between human capital investments and financial performance in the professional football industry. The authors examine this association by controlling for internal (club-level) mechanisms of governance. Specifically, as they deal with a context of highly concentrated ownership and familial control of football clubs, they posit that the degree of family board representation and a dual leadership structure exert a moderating effect on the decision to spend on playing talent. Design/methodology/approach The empirical analysis employs a fixed-effect econometric model on a panel data set of 16 Italian football clubs that spans a nine-year time period ending up with 144 firm-year observations. Findings The main novel finding of this investigation is that clubs with CEO duality and a high degree of family board representation manage to profit from investments in player contracts as opposed to clubs which lack these governance mechanisms. Research limitations/implications A clear implication is that the presence of corporate governance mechanisms at club level may be value-enhancing. In terms of policy direction, the finding makes the case that regulatory bodies should consider the imposition of governance mechanisms at club level as a means to promote actual financial discipline and a further ally to current regulations that are restricted to monitoring processes tied to accounting data. Originality/value This study attempts to explain the financial outcomes of player investments by combining insights from the mainstream governance and family business literature. Prior works in the field are restricted to testing the direct relation between player investments and performance, but fail to consider the potential moderators of this association.
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Zablocki, Benjamin. "THE BLACKLISTING OF A CONCEPT: THE STRANGE HISTORY OF THE BRAINWASHING CONJECTURE IN THE SOCIOLOGY OF RELIGION**." Nova Religio 1, no. 1 (October 1, 1997): 96–121. http://dx.doi.org/10.1525/nr.1997.1.1.96.
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ABSTRACT: This is the first part of a two-part article on the concept of brainwashing in the study of new religious movements (NRMs). The use of this term has become so emotionally charged that scholars find it difficult to discuss its merits and scientific utility with calmness and objectivity. I devote Part One of this article to an examination of the cultural and structural sources of an extreme polarization that has occurred among scholars of new religious movements. I argue that a majority faction within the discipline has acted with a fair degree of success to block attempts to give the concept of brainwashing a fair scientific trial. This campaign has resulted in a distortion of the original meaning of the concept so that it is generally looked at as having to do with manipulation in recruitment of new members to religious groups. Its historically consistent use, on the contrary, should be in connection with the manipulation of exit costs for veteran members. In Part Two of this paper (to be published in a later issue of this journal), I go on to examine the epistemological status of the brainwashing concept and compare theories based on brainwashing to alternative theories accounting for patterns of switching out of new religious movements.
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Rodríguez-Ruiz, Félix, Paloma Almodóvar, and Quyen T. K. Nguyen. "Intellectual structure of international new venture research." Multinational Business Review 27, no. 4 (December 9, 2019): 285–316. http://dx.doi.org/10.1108/mbr-01-2018-0003.
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Purpose This paper aims to identify the most influential papers/authors, publication outlets and theoretical and empirical research topics of the international new venture (INV) literature. Design/methodology/approach The authors examine the intellectual structure of the INV literature using bibliometric citation and co-citation analysis. The authors focus on the 100 most cited papers in this research stream published between 1994 and 2015. In the post-hoc reading, they supplement their main bibliometric techniques with the content analysis method to shed light on some issues. Findings The authors find that the literature has grown significantly over the past two decades, increasing its relevancy in the academic discourse. The findings show the interdisciplinary nature of the INV literature, where we can find different research topics: Definition of INVs, measurements of “newness” and “degree of internationalization” and the characteristics of international entrepreneurs; time dimension in terms of speed of internationalization; international versus domestic new ventures; and the relationships between firm-specific advantages, international strategy and INV performance. Originality/value The authors identify the most influential studies and authors in the INV discipline and show its evolution from the very start to the present. They present the key topics in the literature and highlight the theoretical debates and the inconsistencies between theoretical conceptualization and measurements in the empirical work. The authors offer suggestions for promising future research directions and identify the major conceptual framework on which future research can be constructed. Overall, this study contributes to enhance the understanding of the INV phenomenon and provides useful new insights.
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Madlala, Siphiwe Themba, Maureen Nokuthula Sibiya, and Thembelihle Sylvia Patience Ngxongo. "Guidelines for student accoucheurs' acceptance in maternal healthcare." International Journal of Health Care Quality Assurance 34, no. 2 (February 2, 2021): 94–109. http://dx.doi.org/10.1108/ijhcqa-08-2018-0210.
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PurposeThe quality of maternal healthcare training is the most optimal degree of health in the delivery of effective, efficient and quality healthcare in midwifery discipline. Student accoucheurs studying at the Free State School of Nursing are faced with resistance, discrimination, rejection and unacceptability by pregnant women during their clinical placement at the Free State maternal healthcare institutions. This results in poor quality of training of student accoucheurs in maternal healthcare. Considerable studies have been conducted on males in midwifery nursing, but no guidelines have been developed to facilitate student accoucheurs' acceptance and improvement of the quality of training in maternal healthcare, hence the purpose of this study.Design/methodology/approachA descriptive, explorative qualitative design was used in this study. Qualitative focused group discussions (n = 32) were conducted through purposeful sampling method. Data was analysed thematically.FindingsThree main categories emerged: student accoucheurs' related factors with social interactions and relations as a theme; maternal healthcare users’ related factors with transcultural diversity and socio-economic status as themes; nurse training institutions and maternal healthcare institutions service providers-related factors with gender inequality in the work place as a theme. Ultimately, the guidelines to facilitate acceptance and improvement of quality training of student accoucheurs in maternal healthcare institutions were developed and recommended for implementation.Originality/valueThe paper developed guidelines to facilitate acceptance and improvement of quality training of student accoucheurs in Free State maternal healthcare institutions.
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Saidi, Fethi. "Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks." Asian Journal of Business and Accounting 15, no. 1 (June 30, 2022): 103–47. http://dx.doi.org/10.22452/ajba.vol15no1.4.
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Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top 50 listed banks in the Gulf Countries region (GCC). The study covers the period 2016-2019. Design/Methodology/Approach: The present study is based on a content analysis approach to allow the measurement of risk disclosures. Six risk disclosure categories were identified as the major sections regarding this particular type of reporting. The analysis covers both quantitative and qualitative data that had been hand collected from the annuals reports and Pillar 3 risk disclosures reports. From a regulatory perspective, the study refers to the most relevant international accounting standards, namely, Basel III Agreement Pillar 3 (2016 revised version), and IFRS 7. Research findings: It is expected that the GCC major banks, even though they must comply with the same risk disclosure regulation, will demonstrate specific disparities in their risk reporting. The results of the study suggest that Basel III risk reporting is significantly determined by size, leverage, cross listing, and government ownership. Theoretical contributions/Originality: The present study contributes to the literature by documenting the level of compliance of the top GCC banks with the recent BCBS risk disclosure requirements, and by providing empirical evidence regarding the quality of the released risk disclosures and its potential determinants. Another major contribution of the paper is the development of a self-constructed disclosure index that reflects the most recent Basel III disclosure regulations (Pillar 3, 2016 version). Practical implications: The findings of this study could be appreciated from different angles. From a regulatory perspective, this study might be insightful to GCC baking regulators in term of developing appropriate policies that will bring the banks to responsibly and professionally adopt an acceptable level of risk disclosure. At the global level, the findings could be insightful to the IASB concerning the degree of compliance of the banks in the region with IFRSs related to risk reporting. Thus, it can help the IASB consider institutional differences among countries when revising its pronouncements. Research limitations/Implications: The findings of the present study would be understood in light of some limitations. First, in the present study, we considered only the top 50 GCC listed banks, which could impede the generalisation of the results from the content analysis and the regression on the rest of the banks in the region. Second, we were interested in this research about the implementation of the new 2016 market discipline Pillar 3 disclosures requirement. Expanding the time frame of the study could reveal additional insights into risk disclosure practices. Keywords: Corporate Risk Disclosures Basel Committee on Banking Supervision (BCBS), Basel III, Pillar 3, Market Discipline, IFRS 7, Gulf Cooperation Council (GCC) JEL Classification: G21,G28,G32,G34,G38
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Bisschoff, CA. "A preliminary model to identify low-risk MBA applicants." South African Journal of Economic and Management Sciences 8, no. 3 (August 19, 2014): 300–309. http://dx.doi.org/10.4102/sajems.v8i3.1204.
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Business schools throughout the world strive to admit “quality” students to their MBA programmes. To achieve this, various measures are employed during the selection processes. These measures include various tests such as the General Management Admissions Test, Test of English as foreign language and the Common Admission Test, to name but a few. Although these tests may be successful in indicating the quality of applicants, their predictive capabilities with reference to the academic performance in the discipline of management and leadership are unproven, while some researchers even regard these tests to be biased or unscientific across cultural boundaries.This article attempts to provide a preliminary model that could be applied to applicants in order to predict their academic success on an MBA programme. To do so, the model makes use of historical academic performance of 729 MBA students who enrolled during the years 1999, 2000 and 2001 at the Potchefstroom Business School of the Northwest University. These students graduated in the years 2001, 2002 and 2003. A vast array of demographic, academic and historical variables is employed by discriminant analyses to categorise the applicants into 2 groups, namely:• “Low-to-no -isk” applicants for the MBA programme (most preferred applicants that should graduate within the minimum period of 3 years);• Applicants who did not complete their degree in 3 years. This category contains two groups of students, namely those who extended their studies to 4 years, and those who failed and subsequently dropped out of the MBA programme. Further analysis of this category identified:o “Medium-to-low-risk” applicants who are expected to complete their degree in 4 years (they need an additional year to complete the 3-year degree). Although this category is less favourable, they do complete their studies. o “High-risk” applicants are those who are not expected to complete their degrees and would probably exit the programme without obtaining any qualification. These applicants should not be allowed to enter into the MBA programme.The reliability of the discriminant function rates favourably with 71% (MBA in 3 years), 62% (MBA in 4 years) and 83% (dropping out of the programme) being categorised correctly by the respective discriminant functions. Being a preliminary model, its predictive capabilities need to be verified in practice before it can be implemented as tool to render assistance in MBA admissions. The value of this research lies in the fact that it constitutes a model that could be employed and improved as a predictive tool in an environment where very limited predictive tools exist. Therefore, although it is by no means a tried and tested model, it sets the scene by supplying a scientific base from which incremental improvements could result.
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A. Blair, Carrie, Charles Allen Gorman, Katherine Helland, and Lisa Delise. "The smart leader: examining the relationship between intelligence and leader development behavior." Leadership & Organization Development Journal 35, no. 3 (April 29, 2014): 241–58. http://dx.doi.org/10.1108/lodj-06-2012-0078.
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Purpose – The purpose of this paper is to examine the relationship between intelligence and behavior during leader development. Design/methodology/approach – As part of a leader development program, a variety of measures are collected, including measures of intelligence and measures of performance (e.g. assessment center performance, a 360-degree appraisal). The participants are given performance feedback from a variety of sources then asked to form developmental goals. The goals are examined for goal quality and goal-feedback correspondence, and examined in relation to intelligence. Findings – Intelligence was positively related to goal-feedback correspondence. Intelligence was also related to goal quality after controlling for variance attributed to professional discipline. Research limitations/implications – Personality, gender, age, and other variables were not included in this study. Other factors, such as the cultures of the organizations from which the individuals hailed, were also not included. Moreover, the conclusions were based on the behaviors exhibited in one leader development program. Future research should address these limitations. Practical implications – Leader development is expensive and is becoming more popular. The results of this research could help organizations better determine who is likely to benefit from the investment in leader development. Originality/value – In addition, a unique method is presented in the study for measuring leader development behavior based on goal quality and goal-feedback correspondence. Generalizability theory is applied in order to determine the reliability of the measures.
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I. Norton Jr, William, Monique L. Ueltschy Murfield, and Melissa S. Baucus. "Leader emergence: the development of a theoretical framework." Leadership & Organization Development Journal 35, no. 6 (July 29, 2014): 513–29. http://dx.doi.org/10.1108/lodj-08-2012-0109.
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Purpose – The purpose of this paper is to develop a theoretical framework to explain how leaders emerge in teams that lack a hierarchical structure. This framework emphasizes the perceptual processes through which team members determine whether or not an individual fits with the task, the group, and the situational context. Design/methodology/approach – This paper builds on prior leadership research to develop a theoretical framework of emergent leadership, a testable model, and research propositions. Findings – The authors suggest that team members’ perceptions of leadership fit depend on the potential leader's domain competence, fluid intelligence, willingness to serve, credibility, and goal attainment. A conceptual framework is developed to suggest these attributes combine to create perceptions of leadership fit that must correspond to the degree of stress in the situational context, which varies according to task criticality and time compression. The framework suggests that an individual perceived by team members to exhibit characteristics that fit with the situation will likely emerge as the leader. Research limitations/implications – This paper focusses on emergent leadership, but does not address which path to leadership may be best. Future research may also address group dynamics (i.e. cohesion or group potency) and the implications for leader emergence. Originality/value – This research contributes to the discipline by suggesting a potential path of leader emergence in multiple contexts of situational stress and leader behaviors.
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Otheitis, Nikolaos, and Martin Kunc. "Performance measurement adoption and business performance." Management Decision 53, no. 1 (February 9, 2015): 139–59. http://dx.doi.org/10.1108/md-02-2014-0108.
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Purpose – Seaborne trade accounts for 90 per cent of world’s total trade activity. Ship management is a highly skilled discipline with a high degree of complexity yet it has failed to follow with the same pace the advancements of performance measurement systems (PMSs) like other industries. Business performance measurement has only recently become a relevant topic in shipping. The purpose of this paper is to evaluate the adoption of PMS in the shipping industry. Design/methodology/approach – A questionnaire was developed based on the performance measurement literature and submitted to 100 shipping companies around the world obtaining 41 usable questionnaires covering 13 countries from Europe, Asia and America. Findings – The adoption of performance measurement differs based on type of business: liquid bulk (tanker) vessels and bulk carriers or containers. Quality and safety management systems have fostered the adoption of performance measurement positively in tankers impacting decision making and the performance of shipping companies using PMS. Research limitations/implications – While the sample is representative of the situation of the industry, it represents the results of one point in time. Practical implications – The use of PMSs can be a tool to achieve superior performance but it may be fostered by, and has to be aligned with the needs of, internal and external stakeholders. Early adopters in the shipping industry are among the leaders in the industry. Originality/value – The paper is a unique contribution to performance measurement since it explores the adoption of PMSs and its impact in performance at industry level in a global industry.
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Madsen, Paul E. "Has the Quality of Accounting Education Declined?" Accounting Review 90, no. 3 (October 1, 2014): 1115–47. http://dx.doi.org/10.2308/accr-50947.
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ABSTRACT For decades, prominent members of the accounting community have argued that the quality of accounting education is falling. Support for this claim is limited because of a scarcity of data characterizing the constructs of interest. This study is a comparative evaluation of the quality of accounting education from the 1970s to the 2000s using unique data to quantify education quality for accounting and many comparison disciplines. I find that, compared to most other types of college education, accounting education quality has been steady or increasing over the sample period. However, relative to other business degree programs, the evidence is mixed. The quality of students self-selecting non-accounting business degrees has increased while the quality of accounting students has not. The disparity in student quality is not reflected in the pay received by accounting graduates, which has remained stable relative to the pay received by graduates with other business degrees, although this result is likely influenced by regulatory changes during the 2000s, including Sarbanes-Oxley (SOX). Together, the evidence suggests that the quality of accounting education has not declined rapidly over the last four decades, but in the competition among business degree programs for high-quality students, accounting has underperformed. Data Availability: Data used in this study are available in the Freshman and Senior Surveys of the Cooperative Institutional Research Program's Higher Education Research Institute at the University of California, Los Angeles; the IPUMS-USA database, which is compiled and distributed by the Minnesota Population Center at the University of Minnesota; the National Survey of College Graduates, which is available from the National Science Foundation; and the General Social Survey, which is maintained by the National Opinion Research Center at The University of Chicago.
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Mensah, Yaw M., Nen-Chen Richard Hwang, and Donghui Wu. "Does Managerial Accounting Research Contribute to Related Disciplines? An Examination Using Citation Analysis." Journal of Management Accounting Research 16, no. 1 (January 1, 2004): 163–81. http://dx.doi.org/10.2308/jmar.2004.16.1.163.
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This paper examines two issues. The first issue is the degree of relative isolation of managerial accounting research (MAR) from related disciplines. Using citations collected from the Web of Science, the study shows that MAR published during 1986–2000 in the four leading accounting journals is cited in journals in fields as diverse as economics, operations research, psychology, sociology, organizational behavior, and strategic management. Our findings support Kinney's (2001) observation that accounting researchers have a competitive advantage in areas relating to alternative business measurement structures. The second issue the paper addresses is whether economics-based MAR papers make a greater contribution than papers based on other disciplines, as perceived from their respective citation rates. Our citation analysis finds no evidence that economicsbased papers are cited by non-accounting researchers at a higher rate than MAR based on other disciplines. Extending the comparison to accounting journals covered in the Web of Science did not change this conclusion. We interpret this as a refutation of the contention by Zimmerman (2001) that economics-based MAR papers are more likely to make significant contributions to knowledge. We also report some preliminary evidence that the relevance of MAR to researchers publishing in non-accounting journals is waning. Although this finding is tentative, it may be an early warning signal that should be monitored in future research.
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Fitó, M. Àngels, Joan Llobet, and Soledad Moya. "Ethical Competences in Accounting Higher Education." International Journal of Knowledge Society Research 2, no. 4 (October 2011): 35–46. http://dx.doi.org/10.4018/jksr.2011100103.
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The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.
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Chau, Edward, Laura C. Rosella, Luke Mondor, and Walter P. Wodchis. "Association between continuity of care and subsequent diagnosis of multimorbidity in Ontario, Canada from 2001–2015: A retrospective cohort study." PLOS ONE 16, no. 3 (March 11, 2021): e0245193. http://dx.doi.org/10.1371/journal.pone.0245193.
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Background Continuity of care is a well-recognized principle of the primary care discipline owing to its medical, interpersonal, and cost-saving benefits. Relationship continuity or the ongoing therapeutic relationship between a patient and their physician is a particularly desirable goal, but its role in preventing the accumulation of chronic conditions diagnoses in individuals is unknown. The objective of this study was to investigate the effect of continuity of care with physicians on the rate of incident multimorbidity diagnoses in patients with existing conditions. Methods This was a population-based, retrospective cohort study from 2001 to 2015 that focused on patients aged 18 to 105 years with at least one chronic condition (n = 166,665). Our primary exposure was relationship continuity of care with general practitioners and specialists measured using the Bice-Boxerman Continuity of Care Index (COCI). COCI was specified as a time-dependent exposure prior to the observation period. Our outcomes of interest were the time to diagnosis of a second, third, and fourth chronic condition estimated using cause-specific hazard regressions accounting for death as a competing risk. Findings We observed that patients with a single chronic condition and high continuity of care (>0.50) were diagnosed with a second chronic condition or multimorbidity at an 8% lower rate compared to individuals with low continuity (cause-specific hazard ratio (HR) 0.92 (95% Confidence Interval 0.90–0.93; p<0.0001) after adjusting for age, sex, income, place of residence, primary care enrolment, and the annual number of physician visits. Continuity remained protective as the degree of multimorbidity increased. Among patients with two conditions, the risk of diagnosis of a third chronic condition was also 8% lower for individuals with high continuity (HR 0.92; CI 0.90–0.94; p<0.0001). Patients with three conditions and high continuity had a 9% lower risk of diagnosis with a fourth condition (HR 0.91; CI 0.89–0.93; p<0.0001). Conclusions Continuity of care is a potentially modifiable health system factor that reduces the rate at which diagnoses of chronic conditions are made over time in patients with multimorbidity. Additional research is needed to explain the underlying mechanisms through which continuity is related to a protective effect and the clinical sequalae.
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Fleming, Robert J., Samuel P. Graci, and Joel E. Thompson. "THE DAWNING OF THE AGE OF QUANTITATIVE/EMPIRICAL METHODS IN ACCOUNTING RESEARCH: EVIDENCE FROM THE LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1966–1985." Accounting Historians Journal 27, no. 1 (June 1, 2000): 43–72. http://dx.doi.org/10.2308/0148-4184.27.1.43.
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This study documents changes that took place in The Accounting Review during 1966–1985 compared with earlier 20-year periods, 1926–1945 and 1946–1965. The comparisons are based on examining the articles published in The Accounting Review and written by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, financial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, brought methods and tools from other disciplines to bear upon accounting issues.
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S. Behara, Ravi, Sunil Babbar, and Philip Andrew Smart. "Leadership in OM research: a social network analysis of European researchers." International Journal of Operations & Production Management 34, no. 12 (October 28, 2014): 1537–63. http://dx.doi.org/10.1108/ijopm-08-2013-0390.
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Purpose – The purpose of this paper is to examine the leadership role of authors, institutions, and countries based on research co-authorship networks in the field of operations management (OM) and ranks European authors, institutions, and countries using network centrality measures. It also identifies the primary research areas of each of the leading European authors and maps the areas that European research in general has focussed most on. Design/methodology/approach – Based on co-authorships in publications appearing in a representative set of three leading OM journals over the 15-year period of 1998-2012, network measures of total degree centrality and betweenness centrality are used to identify influential European agents serving as leaders and bridge builders in OM research. Keyword analysis is used to identify the dominant areas of OM research in Europe as well as the primary areas of research of the leading authors. Findings – With UK, Spain, The Netherlands, and Italy accounting for the dominant share of authorship of papers in the journal set, many authors and institutions from these countries are also found to rank high on network centrality measures. While certain authors, institutions, and countries are found ranking high on total degree centrality based on number of direct connections in the network, others are found to play uniquely important roles as gatekeepers and bridge builders in network relationships. The body of research is found to be focussed most on the area of supply chain management. It is also found to be focussed more on manufacturing than service. Research limitations/implications – The examination of networks in this study based on co-authorships in publications in the set of three leading journals: Journal of Operations Management, International Journal of Operations & Production Management, and Production and Operations Management, is not all encompassing as there are likely other co-authorship relationships of OM researchers that go beyond publications in this set of journals. Practical implications – Co-authorship of papers in the leading academic journals in a discipline provides a window on patterns of collaboration among key researchers within that academic community. The findings of this study inform the community of stakeholders on who the leading European agents in OM research are, what the primary areas of research of the leading European authors are, and areas that European research has focussed most on. Originality/value – This is the first study of its kind that identifies and maps key European authors, institutions, and countries based on the analysis of co-authorship networks of researchers who have published in a set of leading OM journals that are considered to be among the most relevant outlets in the field of OM. It also maps the primary areas of research.
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Koimshidi, G. F., D. K. Chirkov, and A. A. Litvinov. "Territorial analysis of crime in rural areas and its short-term forecast for 2022." Russian Journal of Economics and Law 16, no. 3 (September 10, 2022): 610–24. http://dx.doi.org/10.21202/2782-2923.2022.3.610-624.
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Objective: to analyze the criminological situation in the Russian Federation and the territorial differences in crime in rural areas, as well as to make a short-term forecast of this type of crime in the Russian Federation.Methods: dynamic, statistical, historical, systemic-structural and comparative-legal methods, as well as a specific sociological methodology of estimating rural crime.Results: the main trend of rural crime from January 1, 2019 to October 1, 2021 can be considered a uniform straightline decrease: a constant monthly decrease by 1.1 thousand crimes. This trend characterizes a situation when the effect of criminogenic factors is neutralized by the impact of anti-criminogenic ones. If we take the above-mentioned data as a basis and generalize them for the next year, we can assume that in 2022 from 331.2 thousand to 388.8 thousand crimes will be registered in rural areas of the Russian Federation. Meanwhile, it should be noted that official data on the state of crime in rural areas, as well as the criminal statistics in the Russian Federation as a whole, cause well-founded doubts. The landslide reduction in crimes in rural areas does not follow from the ongoing social changes in rural areas and gives reason to believe that such a reduction is due to a violation of accounting and registration discipline on the part of staff of the law-enforcement bodies.Scientific novelty: for the first time, a comparative legal analysis of the dynamics of registered crimes in rural and urban areas was carried out, as a result of which the features of crime in rural areas were identified and the author’s short-term forecast for 2022 was proposed. Despite the tendency to reduce the number of crimes registered in rural areas in 2009-2021, the criminal situation in rural areas remains complicated. Statistical indicators do not reflect the real state of this type of crime, since this trend is due to artificial regulation of the number of crimes reflected in statistical reporting towards understatement.Practical significance: as a result of the conducted criminological research, a high degree of public danger of crime in rural areas has been revealed, and its forecasting makes it possible to pay closer attention to the need to develop effective measures to combat and prevent this type of crime.
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SHEVCHUK, Oleksandr. "PROGNOSTIC VALIDITY OF THE COMPETITION SELECTION OF GRADUATES OF ECONOMIC COLLEGES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (42) (February 2019): 140–50. http://dx.doi.org/10.37128/2411-4413-2019-2-12.
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One of the topical challenges facing higher educational establishments (HEE) is to build the most optimal model for competitive selection of entrants. Based on the results of the external independent assessment (EIA) and the average score of the entry certificate, the institution of higher education, by varying weights, tries to build such a rating list, which places in the first place exactly those applicants who are able to study better in the relevant specialty. Evaluation of the applied model of competitive selection is investigated by the indicator of the predictive validity of the competitive score. Predictive validity is the correlation coefficient between the indicator by which competitive selection is made and the student's performance during the first year of study. Therefore, by assessing the value of predictive validity, it is possible to examine the statistical relationships of EIA results in different subjects or their respective weights with student performance and to build optimal competitive selection models based on them. In this case, the effectiveness of the HEE entry system based on EIA is recognized as high, if the correlation coefficient (R) is greater than 0.5; sufficient, if the correlation coefficient is in the range [0,3, 0,5] and low, if the correlation coefficient is less than 0,3. Since 2018, analytical procedures for EIA have begun to be introduced gradually for college graduates, but only as a state final certification. Subsequently, the results of the EIA will be taken into account in the admission of junior specialists to the bachelor's degree. But now, enrollment in the HEE is based on the grade point average of the school certificate and the results of the university entrance examination. Therefore, the study of the prognostic validity index of competitive selection of college graduates is relevant both in terms of evaluating the existing model of admission to the HEE, and for the search of directions for its improvement. In order to evaluate the predictive value of competitive selection and its components, the results of the calculation of correlation indicators between the students' grades and the students' success in the subjects studied in the HEE during the first semester of the third year are presented. The data obtained indicate a sufficiently high prognostic validity (R>0,5) of the competition score. At the same time, a significant level of correlation was observed both with the average rates of students' education in the first semester and with success in almost every discipline (only for the discipline "Information Systems and Technologies of Accounting and Audit" the correlation coefficient is slightly less than 0.5). It should also be noted that the competition score is better correlated with the results of the current academic performance of students in the 1st semester (before the test session), than with the results of the overall success after the 1st session. As it turns out, this tendency to decrease correlation is due to the fact that several students did not participate in the exam and therefore their average learning outcomes are very different from the main group of observations. Also indicative for predicting student learning outcomes in the HEE are the data from the average score of the school certificate. This indicator, as shown by the correlation coefficient calculations, has high predictive validity to the average results of the first semester (R = 0.73 and R = 0.67) and to each individual discipline (R>0.5). Therefore, when introducing external independent assessment for college graduates, it is also advisable to enter the average score of the education document into the formula for calculating the competition score. On the other hand, a proficiency test of university applicants is a weak predictor of student performance during the first semester (R<0.5 for all HEE subjects without exception). The slight correlation between these criteria is related to the introduced professional test evaluation methodology and therefore requires further improvement. By analyzing the standardized values of deviations between the competition grade and the average success rate of a student in the first semester, the presence of abnormal levels of evaluation within the sample was investigated. It is shown that the Spirman rank correlation coefficient is less dependent on the presence of such anomalies and is more rational when estimating the prognostic validity of small samples.
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Benlagha, Noureddine, and Wael Hemrit. "The inter and intra Relationship between Economics, Administrative sciences and Social sciences disciplines." Research in Social Sciences and Technology 3, no. 3 (October 19, 2018): 92–115. http://dx.doi.org/10.46303/ressat.03.03.6.
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The aim of this paper is to present a framework proposal for measuring the extent to which the six disciplines (Economic, Administrative sciences, Finance and investment, Accounting, Banking and Insurance and risk management) reach out to spaces shared with other disciplines at the College of Economic and Administrative sciences in the University of Al Imam Mohammad Ibn Saud Islamic University. First, in the Intraspecific Relationship measurement, our results indicate that these disciplines are far from having a dependence with History, Politics, Ethics and Sociology. Second, we find that the studies of the Sharia are flourishing and the economic and administrative sciences courses in the field are being defended. In the field study of Interspecific Relationships, our results indicate a deficiency of the relationship between the related disciplines in different manners. Economic and Administrative sciences disciplines have, especially, the lowest degree of openness, compared to the rest of disciplines.
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Crumpton, Michael A. "Determining the value of your Library Science degree." Bottom Line: Managing library finances 28, no. 4 (December 7, 2015): 128–32. http://dx.doi.org/10.1108/bl-07-2015-0014.
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Purpose – The purpose of this paper is to present a discussion of some of the issues related to the perceived value of Library and Information Science (LIS) degrees. Design/methodology/approach – This is a viewpoint supported with research from current field literature. Findings – This is recognizing some of the problems encountered with perceived value of LIS degrees and comparing other disciplines. Recommendations are made for individuals to lead their own career needs. Originality/value – This is the author’s own points of view.
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Schmidt, Pamela J., Kimberly Swanson Church, and Jennifer Riley. "Clinging to Excel as a Security Blanket: Investigating Accountants' Resistance to Emerging Data Analytics Technology." Journal of Emerging Technologies in Accounting 17, no. 1 (October 1, 2019): 33–39. http://dx.doi.org/10.2308/jeta-52645.
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ABSTRACT While many business publications stress the importance of data analytics skills and technology, The Wall Street Journal reports strong reactions of accountants faced with a move away from Excel. Accountants are traditionally the reliable source for business information, but that position may be eroded by the emerging profession of data analysts. Looking to the future, Big Four accounting firms stress the need for data analysis skills, and universities are launching degree programs. But what is the reaction of current working professionals? Are they heeding the call for data analytics? Evidence indicates there is some resistance to adoption of data analytics practices. This research proposes the use of Status Quo Bias Theory to investigate the reactions of accounting professionals across the spectrum of accounting sub-disciplines. The study seeks to understand factors that may influence practicing accountants' resistance to adopting new data analysis technologies.
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Lemken, Russell K., and Marc H. Anderson. "Tracing the influence of James March’s most cited works: an empirical approach using historical analysis of co-citation contexts." Journal of Management History 28, no. 1 (November 1, 2021): 107–33. http://dx.doi.org/10.1108/jmh-01-2021-0009.
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Purpose The purpose of this study is to examine the historical continuity of James March’s contributions to management scholarship by tracing the co-citations that appear within the textual contexts of articles in premier management journals that cite both March and Simon’s 1958 book Organizations and other works co-authored by March. Design/methodology/approach This study uses within-citation context analysis to examine 522 passages from eight premier management journals that contain co-citations to Organizations and any another work co-authored by March. This entails coding the citing passages to identify the specific knowledge claims from March’s works and how citing authors used them, which establishes linkages between the content in different works of March’s works as used by citing authors. Findings This study finds that 31 other works by March are co-cited within the same citation contexts along with Organizations. The vast majority (71%) of these co-citations of March’s later works are to Cyert and March’s A Behavioral Theory of the Firm. The four other most highly co-cited works are Levitt and March (1988); March (1991); Cohen et al. (1972); and Levinthal and March (1993). Of the eight summary codes used in the analysis corresponding with the contents of Organizations, two summary codes – “Routines and Programs” and “Cognitive Limits” – accounted for the clear majority (60.1%) of all co-citation contexts in this study. Research limitations/implications This study only examined the co-citations to Organizations in eight premier journals in organization studies, and a larger selection of journals might have altered the results to some degree. A truly comprehensive analysis might consider every citation context in the published literature where citing authors jointly mention any two or more of March’s works. Given the extraordinarily large number of citations to March’s works, this was impractical and unfeasible. Practical implications A time-bound and rigorous review of co-citations in common contexts allows both scholars and practitioners to recognize the genuine threads of theory presented by leading scholars and trace them through subsequent works to see how theories have evolved both in practice – reflected in empirical work – and in conception – reflected in theoretical development. Social implications Prior research into citation methodology has shown the proliferation of references over time. It is not uncommon for contemporary works to list 100 or more references for a single paper. This research encourages and facilitates a greater discipline in understanding and using citations by tracing the roots of citations and the extent of their importance in citing works. Originality/value This paper presents an historical perspective of the influence of James March’s body of scholarship by tracking within context co-citations that link a seminal early work of March to his most cited works in premier journals. This study tracks specific knowledge claims that have persisted throughout March’s corpus of scholarship. This historical method is a systematic approach to tracing how subsequent scholarship ties together and uses multiple works to support specific knowledge claims, enabling an objective analysis of the commonalities among a scholar’s works over time. This is the first example of research using this bibliographic method to form an historical perspective of a seminal author or a classic work.
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Velasquez, Santiago, Petri Suomala, and Marko Järvenpää. "Cost consciousness: conceptual development from a management accounting perspective." Qualitative Research in Accounting & Management 12, no. 1 (April 20, 2015): 55–86. http://dx.doi.org/10.1108/qram-07-2013-0029.
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Purpose – This paper aims to take note of the need to better understand cost consciousness from a management accounting perspective and serves as an exploratory study striving to analyze how the notion has been addressed by management accounting scholars. Design/methodology/approach – This paper presents the findings of a thorough literature review identifying the drivers, interpretations, definitions and results which management accounting scholars have associated with cost consciousness. Findings – This paper has synthesized the definitions and interpretations by considering their conceptual broadness and the subjects that cost consciousness characterizes. In addition, various potential drivers of cost consciousness have been identified where management control systems play a major role. Also, this paper summarizes both the positive and negative outcomes which scholars seem to expect from an increase of cost consciousness. Research limitations/implications – Given that no prior work has focused on the conceptual development of cost consciousness, it was necessary to infer most of the interpretations, drivers and results which management accounting scholars have associated to the cost consciousness notion. Originality/value – Cost consciousness is a concept that appears in hundreds of peer-reviewed articles on management accounting. However, only a handful of management accounting scholars have defined or evaluated this concept to a certain degree. As a result, what management accountants believe cost consciousness to be, how it is driven and what result may be expected from it, is nowhere to be found in any synthesized manner. The findings of this paper develop the concept of cost consciousness by illuminating the common use of the construct across various disciplines.
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Hoffjan, Andreas. "The Image of the Accountant in a German Context." Accounting and the Public Interest 4, no. 1 (January 1, 2004): 62–89. http://dx.doi.org/10.2308/api.2004.4.1.62.
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This study introduces content analysis as a method of examining the accountant's role. The empirical study is based on 73 advertisements, which are directed primarily at employees who are affected by the management accountant's work. The findings of the study indicate that the subject of accountancy is used particularly in connection with promises of “cost reduction.” Consequently, the majority of advertisements use the accountant stereotype of “savings personified.” In a professional context, the work ethic of the management accountant is given particular emphasis in the advertisements. He/she identifies him/herself with his/her task to the maximum degree, is regarded as loyal to his/her company and, for the most part, is well organized in his/her work. However, the characterization of the management accountant as a well disciplined company-person conflicts with the negative portrayal of his/her professional qualities. In advertisements, the management accountant is portrayed as a rather inflexible, passive, and uncreative specialist who, as a result of these qualities, often demotivates others. The personal characteristics of the management accountant are shown in a negative light. This gives him/her the unappealing image of a humorless, envious, dissociated, and ascetic corporate-person.
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Galván-Femenía, Iván, Carles Barceló-Vidal, Lauro Sumoy, Victor Moreno, Rafael de Cid, and Jan Graffelman. "A likelihood ratio approach for identifying three-quarter siblings in genetic databases." Heredity 126, no. 3 (January 15, 2021): 537–47. http://dx.doi.org/10.1038/s41437-020-00392-8.
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AbstractThe detection of family relationships in genetic databases is of interest in various scientific disciplines such as genetic epidemiology, population and conservation genetics, forensic science, and genealogical research. Nowadays, screening genetic databases for related individuals forms an important aspect of standard quality control procedures. Relatedness research is usually based on an allele sharing analysis of identity by state (IBS) or identity by descent (IBD) alleles. Existing IBS/IBD methods mainly aim to identify first-degree relationships (parent–offspring or full siblings) and second degree (half-siblings, avuncular, or grandparent–grandchild) pairs. Little attention has been paid to the detection of in-between first and second-degree relationships such as three-quarter siblings (3/4S) who share fewer alleles than first-degree relationships but more alleles than second-degree relationships. With the progressively increasing sample sizes used in genetic research, it becomes more likely that such relationships are present in the database under study. In this paper, we extend existing likelihood ratio (LR) methodology to accurately infer the existence of 3/4S, distinguishing them from full siblings and second-degree relatives. We use bootstrap confidence intervals to express uncertainty in the LRs. Our proposal accounts for linkage disequilibrium (LD) by using marker pruning, and we validate our methodology with a pedigree-based simulation study accounting for both LD and recombination. An empirical genome-wide array data set from the GCAT Genomes for Life cohort project is used to illustrate the method.
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F Lynch, Martin, Nailya R Salikhova, and Albina Salikhova. "Internal Motivation among Doctoral Students: Contributions from the Student and from the Student’s Environment." International Journal of Doctoral Studies 13 (2018): 255–72. http://dx.doi.org/10.28945/4091.
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Aim/Purpose: The present quantitative, cross-sectional study aimed to investigate objective and subjective factors in the self-determination of doctoral students in their educational activities. Objective determinants included major discipline and forms of academic and scholarly activity (that is, attending classes and writing papers), and subjective determinants included personal characteristics of the doctoral students, including dispositional autonomy and perceptions of environmental supports for students’ basic psychological needs. Background: The quality of students’ motivation for learning has been linked with many different outcomes. Specifically, students who are more internally motivated (that is, who engage in learning activities for reasons that are personally important and freely chosen) demonstrate better performance outcomes and are more likely to choose and to persist in challenging tasks, to enjoy learning, to exhibit greater creativity, and in general to experience greater psychological well-being. Important questions remain, however, regarding the sources that affect student motivation, in particular at the level of graduate school. The present study expands on existing research by exploring contributions to students’ motivation both from the students, themselves, and from supports stemming from two interpersonal contexts: close relationships and the university environment. Methodology: Participating in the study were 112 doctoral students from various natural sciences departments of a major university in the Volga region of Russia. Self-report measures included dispositional autonomy, motivation for various types of academic and scholarly activity, and satisfaction of basic needs for autonomy, competence, and relatedness in various interpersonal contexts. Analyses included descriptive statistics, comparison of mean differences, correlation, and structural equation modeling. Contribution: The present study goes beyond existing research by considering both dispositional and situational factors that influence the motivation of doctoral students for their scholarly and academic activities, and by comparing the impact on motivation of close personal relationships with that of various interpersonal contexts in the university setting. Findings: Doctoral students reported greater supports for their basic needs (for competence, autonomy, and relatedness) from their close personal relationships than in their university contexts. Students felt less support for their autonomy and competence with their research supervisor than in other university settings. The early stages of a scholarly activity, such as gathering sources and analyzing materials, were more likely to be characterized by external motivation, whereas the later stages, like the actual writing of a manuscript, were more likely to be internally motivated. When competing for variance, need supports from university-based but not from close personal relationships were significant contributors to students’ internal motivation for scholarly and academic activity; this effect, however, was fully mediated through students’ own dispositional autonomy. Recommendations for Practitioners: The present study underscores the importance of creating an environment in the university that supports doctoral students’ needs for autonomy, competence, and relatedness. Educators, and in particular research supervisors, should attend to the ways in which their policies and practices support versus undermine these needs, which are shown to play an important role in promoting doctoral students’ own internal motivation for their scholarly and academic activities. Recommendation for Researchers: Although in this sample need supports from university-based interpersonal contexts outweighed the role of need supports from close personal relationships, in terms of doctoral students’ scholarly and academic motivation, it seems important to keep both contexts in mind, given the general importance of close relationships for motivation and other educational and well-being outcomes. As well, accounting for students’ own dispositional attributes, such as their own personal tendency toward autonomy, seems a critical counterpoint to looking at environmental contributions. Future Research: Future research should examine whether the mediational model tested in the present study applies to other samples of doctoral students, for example, to those from other disciplines, such as the humanities, and those in other cultural or geographic locations, where it is possible that close personal relationships may contribute more substantially to students’ motivation than was the case in the present sample. As well, future studies would do well to include other relevant outcomes, such as academic grades, successful degree completion, and measures of well-being, in order to confirm previous findings of the link between internal motivation and various educational outcomes.
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Massaro, Maurizio, John Dumay, and James Guthrie. "On the shoulders of giants: undertaking a structured literature review in accounting." Accounting, Auditing & Accountability Journal 29, no. 5 (June 20, 2016): 767–801. http://dx.doi.org/10.1108/aaaj-01-2015-1939.
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Purpose – The purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights, critical reflections, future research paths and research questions. SLRs are common in scientific disciplines dominated by quantitative approaches, but they can be adapted in accounting studies since quantitative and qualitative approaches are commonly accepted. Design/methodology/approach – A literature review, as a piece of academic writing, must have a logical, planned structure. The authors also argue it requires tests based on qualitative and quantitative methods. Therefore, the authors describe ten steps for developing an SLR. Findings – The SLR method is a way that scholars can stand “on the shoulders of giants” and provide insightful and impactful research that is different to the traditional authorship approaches to literature reviews. Research limitations/implications – Traditional literature reviews can have varied results because of a lack of rigour. SLRs use a process that, through a set of rules, potentially offers less bias and more transparency of the execution and measures and techniques of validation and reliability. Practical implications – SLRs provide an approach that can help academics to discover under-investigated topics and methods, nurturing, therefore, the development of new knowledge areas and research approaches. Originality/value – The paper presents accounting researchers with an opportunity to develop insightful and publishable studies, and also serves as a basis for developing future research agendas in the accounting field. The authors advocate the SLR method especially to higher degree research students and emerging scholars as a way of potentially developing robust and defensible research agendas and questions.
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Eam, Phyrom. "Investigating Relationship among Research Self-Efficacy, Research Outcome Expectation, and Research Interest of Cambodian Faculty: Testing Social-Cognitive Theory." International Journal of Sociology of Education 4, no. 3 (October 25, 2015): 199. http://dx.doi.org/10.17583/rise.2015.1752.
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<p>Social-Cognitive Theory has been used in a number of previous studies centered on research interest. A key angle of this theory seeks to test if faculty who believe they have ability and skills to accomplish research tasks effectively (i.e. having high research self-efficacy) and those who anticipate meaningful outputs from engaging in those research activities (i.e. having high research outcome expectation) are more likely to hold persistent interest in research works. Based on this theoretical framework and with the purpose to bring the current research practices in a developing context of higher education into discussion, this study set out to examine to what extent research self-efficacy and research outcome expectation predict research interest of Cambodian faculty. Participants in the study were 453 faculty members from ten major universities in the country. The main analyses were conducted using Hierarchical Multiple Linear Regression. The study detected that three blocks of independent variables (i.e. controlled personal and professional background variables, research self-efficacy, and research outcome expectation) explained about 37% of variances in research interest, with research self-efficacy accounting for the highest percentage of the total explained variances. Yet, the interaction effect of the research self-efficacy and research outcome expectation on research interest was not statistically significant. With terminal degree countries and disciplines as moderators, further moderation analyses indicated that the effect of research self-efficacy and research outcome expectation on research interest did not vary across disciplines and across places where participants obtained their terminal degree. Through these empirical analyses, this article offered some constructive thoughts on the current practices and policies of research culture building in the studied context. </p>
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Ódri, Ágnes, Megan Becker, Jennifer Broadhurst, Susan Harrison, and Mansour Edraki. "Stable Isotope Imprints during Pyrite Leaching: Implications for Acid Rock Drainage Characterization." Minerals 10, no. 11 (November 4, 2020): 982. http://dx.doi.org/10.3390/min10110982.
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The characterization of acid rock drainage (ARD) is traditionally based on mineralogical and geochemical techniques (e.g., Acid Base Accounting tests). The complexity of ARD processes warrants contribution of methods from various disciplines. In the past decade, the increasing role of environmental isotopes in pollution monitoring has enabled the successful application of isotope methods in ARD investigations. While isotopic compositions of different pollutants can refer to their parent mineral, the degree of isotope fractionations are indicative of the mechanisms taking place during the release and transportation of ARD-related contaminants. In natural environments, however, the measured isotope fractionations are predominantly the result of several coexisting or sequential processes. Therefore, the identification and quantification of the distinct contributions of these processes to isotope variations is difficult and requires well-defined laboratory conditions, where the influence of ARD generation on different isotope systems can be assessed with greater certainty. This review provides readers with a single source of information regarding isotopic variations generated by laboratory pyrite leaching.
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Atamian, Rubik, and Hossein Mansouri. "Student Career Preferences: In Support Of A New Learning Paradigm." Contemporary Issues in Education Research (CIER) 6, no. 2 (March 27, 2013): 223. http://dx.doi.org/10.19030/cier.v6i2.7732.
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According to the Bureau of Labor Statistics, throughout their careers, college graduates change multiple jobs and several careers, often remotely related to one another or to their major field of study. Experts project that the majority of newly created jobs requiring college education would involve extensive and prolonged on-the-job training of new hires, with soft skills gaining more prominence as determinants of professional success. Conversely, over the past several decades, higher education has followed a trend of compartmentalization of college education into narrowly defined disjointed disciplines each with a strict degree program. Such one-size-fits-all educational programs are unlikely to prepare prospective professionals for gainful employment in the emerging economy considering the new success indicators. This study presents a comparative exploratory analysis of accounting students career preferences by gender, age, grade point average, and academic classification. The study reveals notable differences in career preferences among students enrolled in the same academic program due to differences in gender, age, and academic classification.
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VINOKUROVA, NATALYA. "State Terror as a Management Practice." Enterprise & Society 19, no. 3 (September 2018): 546–60. http://dx.doi.org/10.1017/eso.2018.15.
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This comment, in response to Phil Scranton’s article, suggests that communist business practices differ from those adopted in the West along three dimensions: (1) the locus and degree of centralization of production decisions, (2) the mechanism for coordinating the producers’ actions, and (3) the use of state terror in shaping the workers’ and the managers’ incentives. My analysis focuses on the third dimension—state terror, which I define as workers and managers experiencing extreme penalties for failing to meet the state’s goals. I argue that business history and allied disciplines of management and economics would benefit from studying state terror as a management practice and outline several avenues for pursuing such research.
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Mikhailov, S. N., and V. U. Demyanenko. "INFOLOGICAL TECHNOLOGIES USED IN AUTOMATED TESTING OF STUDENTS KNOWLEDGE." Proceedings of the Southwest State University 21, no. 3 (June 28, 2017): 75–83. http://dx.doi.org/10.21869/2223-1560-2017-21-3-75-83.
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Main functions and characteristics of students’ knowledge testing are described in the article. Choice of one or several correct answers from offered answers is basis of such testing. It is noted that this testing doesn't fully estimate students’ ability to state logically their thoughts, to form valid conclusions, to make other creative actions. This testing can't be fully objective control of knowledge. It is offered to test students in the form of essay in native language. It is done to increase knowledge control objectivity and to use infological approach for correctness assessment. This approach shows semantic contents revealing and degree of reference anthology. It is possible to do on the basis of automated accounting of contacts between words and/or phrases in the text. Assessment algorithm of students’ answers is offered. The assessment shows terminological and semantic similarity coefficients of students’ answer. Dictionary entry or other text materials (lecture) can be used as corpus. Results of pilot study are given (66 responses on studied disciplines). Disciplines are "Networks and mobile telecommunication systems", "Information theory bases", "Networks and cellular systems". Mathematical processing of results shows low correlative coupling between an assessment of student´s response by the teacher and indices of terminological and semantic compliance. This is explained by existence of grammatical errors and brevity of students’ responses. Main directions of further theoretical and experimental researches using infological technologies implementation when testing students’ knowledge are defined.
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Liao, Qunfeng, and Bo Ouyang. "Shareholder litigation risk and real earnings management: a causal inference." Review of Accounting and Finance 18, no. 4 (November 11, 2019): 557–88. http://dx.doi.org/10.1108/raf-06-2018-0122.
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Purpose The authors study how shareholder litigation risk impacts a firm’s decision of real earnings management (REM). This paper aims to shed light on how shareholder litigation risk impacts REM. The authors further explore how the intensifying effect varies systematically conditioning on the degree of information asymmetry and the strength of internal corporate governance. Design/methodology/approach In this study, the authors use the 1999 Ninth Circuit Court ruling as a quasi-experiment that reduces shareholder litigation risk to address endogeneity and establish a causal inference. Findings The difference-in-difference tests suggest lower shareholder litigation risk intensifies REM. In other words, higher litigation risk mitigates REM. Cross-sectional test results suggest the negative effect of decreased shareholder litigation is more pronounced when monitoring difficulty is higher, when information environment is more impoverished and when internal corporate governance is weaker. The negative effect is also stronger in firms with higher sensitivity to legal threats. Originality/value Protection of investors’ interest is the focus of corporate governance. Designed as an important corporate governance mechanism, shareholder litigation enables investors to pursue legal actions to recover their losses in the event of corporate misbehaviors. However, whether shareholder litigation is an effective corporate governance tool and beneficial to shareholders and firms is not without controversy. The authors contribute to the debate by providing evidence that supports the argument that shareholder litigation threat significantly disciplines REM, a form of costlier earnings management technique and myopic investment behavior.
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Holt, Daniel T., Allison W. Pearson, Jon C. Carr, and Tim Barnett. "Family Firm(s) Outcomes Model: Structuring Financial and Nonfinancial Outcomes Across the Family and Firm." Family Business Review 30, no. 2 (December 1, 2016): 182–202. http://dx.doi.org/10.1177/0894486516680930.
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Family firms are distinguished theoretically from nonfamily firms due to their pursuit of unique, family-related aspirations and goals. The pursuit of these aspirations and goals leads many family firms to define success or failure in terms of a broader set of outcomes than nonfamily firms. Despite this, family firm research has generally taken a constricted view of family firm outcomes by concentrating on narrowly defined financial performance as measured by accounting and/or market-based indicators. We contend that this somewhat myopic focus has slowed the field’s development to some degree, by constraining our ability to test its fundamental tenets. To address this, we draw on several disciplines to systematically order family firm outcomes within a family firm(s) outcomes model that encompasses both financial and nonfinancial dimensions. While financial performance is important in research and practice, herein we refer to both financial and nonfinancial outcomes and explain how these outcomes map on the family unit and the family firm. Furthermore, we suggest measures that can be used and explain how the model can be applied when researchers select financial and nonfinancial outcomes important to family members as the family firm’s success or failure is gauged.
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Lee, Young-Min, and Sung-Eun Cho. "Job outcomes among Korean graduates with vocational qualifications." Education + Training 59, no. 6 (July 10, 2017): 619–34. http://dx.doi.org/10.1108/et-11-2016-0166.
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Purpose The purpose of this paper is to ascertain the status of recent Korean four-year college students’ acquisition of vocational qualification certificates (hereinafter “certificates” or “qualifications”), the factors that influence certificate acquisition, and the resulting employment and wage effects. Design/methodology/approach Regression analysis was conducted on the data from the Graduates Occupational Mobility Survey. Findings The results showed that females and medicine and education majors had higher rates of vocational qualifications, as did the students in provincial as compared to metropolitan areas and students with high grades. In terms of effects on labor market outcomes, vocational qualifications exert a moderate degree of positive influence on employment rate, wage at the time of initial employment, and current wage (i.e. there is a persistent wage effect). Originality/value This study will provide policy implications to decrease youth unemployment in Korea and worldwide as well as to build employment services supporting the acquisition of vocational qualifications across various disciplines.
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K. Mittal, Satish, and Rajesh Pillania. "Business research in India." Journal of Management Development 33, no. 2 (February 4, 2014): 68–74. http://dx.doi.org/10.1108/jmd-12-2013-0156.
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Purpose – The purpose of this paper is to study the progress of research on business research in India and identify the key disciplines, journals, articles, authors, and institutions. Design/methodology/approach – Bibliometric analysis using data for articles published from the ISI Web of Knowledge databases consisting of the ISI Web of Science (1899-present) consisting of Science Citation Index Expanded (SCI-expanded), Social Sciences Citation Index (SSCI), and Arts & Humanities Citation Index (A&HCI); BIOSIS Previews (1969-present); CABI: CAAAB Abstracts (1910-present); MEDLINE (1950-present); Zoological Record (1864-present); and Journal Citation Reports (1999-2008). Findings – There is growing number of research literature on the theme and more so post 2002. Among the journals, the most prolific, measured by number of articles published are Management Decision, International Journal of Human Resource Management, Harvard Business Review, and Journal of International Marketing and the top ten percent of the journals are responsible for 36 percent of all publications. Similarly the top seven authors are responsible for about 15 percent of all publications and the top ten institutions account for 30 percent of all publications. This highlights that few journals, authors, and institutions are dominating the research arena of business research in India. Research limitations/implications – Despite its high degree of objectivity, bibliometric analysis has a subjective dimension (Van Raan, 2003) since the researcher had to make choices on the search terms, the time period used, etc., and while the data set is comprehensive, is it not exhaustive as many new journals are not part of SSCI (Pillania and Fetscherin, 2009; Pillania, 2011). Practical implications – The study undertakes a multi-disciplinary review of literature on business research in India. It identifies the key disciplines, journals, articles, authors, and institutions on business research in India. It is a ready reference for practitioners and future researchers on the subject. Originality/value – This study has made an attempt to study and document the literature on business research in India.