Journal articles on the topic 'Research, Industrial Accounting'
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Purdy, D. E. "Accounting, industrial and organisational relations: Some comments for future research." British Accounting Review 23, no. 1 (March 1991): 67–79. http://dx.doi.org/10.1016/0890-8389(91)90008-p.
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Giannella, Eric. "Expert Judgment versus Market Accounting in an Industrial Research Lab." Science, Technology, & Human Values 41, no. 3 (September 3, 2015): 402–37. http://dx.doi.org/10.1177/0162243915601485.
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Mizikovskii, I. E. "Cost Management for Scientific research by an industrial Enterprise." Accounting. Analysis. Auditing 9, no. 3 (June 29, 2022): 52–63. http://dx.doi.org/10.26794/2408-9303-2022-9-3-52-63.
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The paper describes the issues of improving the existing methods and ways of structuring the information and instrumental space for making managerial decisions in scientific research (R&D) by industrial enterprises on their own. The model for managing the resources involved in this has a complex, ambivalent nature, since excessive savings can play a negative role in the results of research, however, in conditions of effective management, a complete absence of control over the state of costs by the subject of management is impossible. The way out of this ambiguous situation is seen in strengthening the verification of information entering the data processing system, as well as in incorporating into the considered information and instrumental space management accounting tools related to rationing, budget planning (budgeting), quantifying costs and calculating the cost of work by the direct costing method. The study goal is to develop an IIP that meets effective management requirements, capable of generating information relevant to situation-oriented, systemic and strategic types of decisions. The theoretical and methodological base is made up of process, system and operation-oriented types of scientific methods. Existing approaches to analytical cost accounting, verification of primary information, planning, standardization and accounting activities of industrial enterprises in the field of research and development are considered in detail. The introduction of the information and instrumental space of the proposed configuration into the management practice of the enterprise will allow, when conducting research, to significantly reduce the costs of persons responsible for the final business result, for searching and processing data, increase the reliability of the information fund and the quality of decisions made, optimize the cost estimate and accounting work.
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Putri, Ananda Normalita, and Ani Widayati. "THE RELEVANCE OF VOCATIONAL SCHOOL CURRICULUM TO THE INDUSTRIAL WORLD DEMANDS: PERCEPTION OF ACCOUNTING TEACHERS OF VOCATIONAL SCHOOLS IN SLEMAN." Jurnal Pendidikan Akuntansi Indonesia 18, no. 2 (December 6, 2020): 01–14. http://dx.doi.org/10.21831/jpai.v18i2.32468.
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This research discusses the vocational school majoring in accounting about the relevance of the vocational school curriculum to the demands of the Industrial Business World. This research is quantitative descriptive research. The analysis technique used is descriptive analysis with a percentage. The results of this research indicate that: (1) Accounting Vocational Teachers in Sleman Regency are very good at knowing the needs of the industrial world of business. (2) Perception of Vocational School Teachers in Accounting in Sleman Regency on the Curriculum Relevance seen from (a) The objectives of the Vocational Accounting curriculum used so far are already relevant to Industrial Business World requests. (b) The accounting learning materials at the Vocational School used so far are already relevant to the Industrial Business World requests.
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Ketchand, Alice A., and Jerry R. Strawser. "Multiple Dimensions of Organizational Commitment: Implications for Future Accounting Research." Behavioral Research in Accounting 13, no. 1 (January 1, 2001): 221–51. http://dx.doi.org/10.2308/bria.2001.13.1.221.
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Organizational commitment (OC) is a concept that seeks to capture the nature of the attachments formed by individuals to their employing organizations. Beginning with Porter et al. (1974), prior researchers have attempted to identify what factors influence the formation of OC in individuals and how OC (once formed) influences important organizational consequences. Recent research in the industrial/organizational psychology and organizational behavior literature has identified the existence of multiple dimensions of OC and found different relationships between these dimensions and important organizational consequences. However, with some isolated exceptions (Ketchand and Strawser 1998; Kalbers and Fogarty 1995; Caldwell et al. 1990), accounting research has examined only one dimension of OC. This manuscript summarizes previous research in the industrial/organizational psychology, organizational behavior, and particularly accounting literature regarding the identification of various dimensions and subdimensions of OC and the relationships of these dimensions and subdimensions with important antecedents, correlates, and consequences. In light of these findings, suggestions are provided for accounting researchers to evaluate: (1) the role of multiple dimensions of OC in influencing attachment to the organization, (2) how changes in the public accounting work environment affect the role of OC, and (3) how OC research can provide practical results for public accounting firms.
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Onyshchenko, Oksana, Zaneta Simanaviciene, and Nataliia Semenyshena. "Industry 4.0 and Accounting: a theoretical approach." Public Policy and Accounting, no. 2(6) (December 30, 2022): 32–39. http://dx.doi.org/10.26642/ppa-2022-2(6)-32-39.
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This research aims to provide a systematic analysis of the impact of industry-4 on the accounting system, by analyzing the existing literature, contemporary concepts, data and gaps for future research directions.
This research uses information from existing literature collection of publishing databases from 2008 to 2022 were explored using the keywords “Industry 4.0” “accounting”, “accounting information” in their title and abstract to examine which publications to be included. Based on the search, a total of 90 journal articles were selected, and information was collected.
The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.
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Toselli, Giovanni Andrea. "The usefulness of accounting research: A practitioner's point of view." FINANCIAL REPORTING, no. 2 (September 2017): 67–74. http://dx.doi.org/10.3280/fr2017-002007.
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This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.
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Hammad, Salah A., Ruzita Jusoh, and Elaine Yen Nee Oon. "Management accounting system for hospitals: a research framework." Industrial Management & Data Systems 110, no. 5 (May 25, 2010): 762–84. http://dx.doi.org/10.1108/02635571011044777.
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Botelho, Anselmo Sebastião, José Marconi de Almeida, Vinícius Augusto Oliveira, and José Roberto de Souza Francisco. "Accounting in the Fourth Industrial Revolution: from the perspective of accounting professionals from Abaeté and from the students of the accounting sciences course at UEMG, Abaeté unit." Research, Society and Development 11, no. 4 (March 26, 2022): e54311427275. http://dx.doi.org/10.33448/rsd-v11i4.27275.
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The article will address the effects of the Fourth Industrial Revolution and the future of the accounting profession, referring to technological evolution. It is intended to answer what are the perspectives of accounting professionals and students of the Accounting Sciences Course at UEMG/Abaeté on the future of the accounting profession, after the advances provided by the Fourth Industrial Revolution. The methodology used will be qualitative research, through data collection and presentation in graphs and tables. The nature of the research is applied and exploratory, as it is a new subject, but one that inhabits professional and academic environments. It will be descriptive, therefore, a questionnaire will be applied to office owners and students from UEMG - Abaeté, it will be a field research being the target audience, Accountants from the municipality of Abaeté, Minas Gerais and students from the University of the State of Minas Gerais - UEMG Abaeté Unit. Intentional probabilistic sampling will be used, implying that everyone has knowledge about the subject, even if at a different level. According to the authors, there are risks for some professions, but having the adequate knowledge for the various aspects of Industry 4.0, it will be possible to remain in the market. The results pointed to a certain knowledge about the challenges to be faced with the new technologies arising from the Fourth Industrial Revolution.
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Iman Supriadi, Kusuma Adi Rahardjo, and Miya Dewi Suprihandari. "Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0." Ilomata International Journal of Tax and Accounting 1, no. 2 (March 31, 2020): 66–73. http://dx.doi.org/10.52728/ijtc.v1i2.58.
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This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It‘s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business globe
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Semanyuk, Vita. "Necessity and problems of formation of alternative paradigm of the development of accounting science." International Journal of Accounting and Economics Studies 5, no. 2 (November 21, 2017): 169. http://dx.doi.org/10.14419/ijaes.v5i2.8332.
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The main research objective is to develop the theory of accounting for the conditions of forming post-industrial society solving research tasks, which concern the concept of accounting system of post-industrial type and the development of its main attributes. What will support the development of general theory and reveal accounting as a system of creating information resources at macro- and micro-levels. It will reflect the main principles and tasks of accounting in the light of modern development of economy, investigate the structure, elements and connections of the system, and define tasks, instruments and methods of each of subsystems of accounting.
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Adhikari, Naba Raj. "Accounting Practices of Small and Medium Sized Manufacturing Enterprises (SMEs) in Nepalgunj Industrial District." PYC Nepal Journal of Management 13, no. 1 (September 25, 2020): 33–39. http://dx.doi.org/10.3126/pycnjm.v13i1.31494.
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The study aims to examine current status of accounting practices in Nepalese small and medium sized manufacturing firms, basing the study on the primary data followed by survey research method. The study concentrated on 18 firms out of 30 manufacturing SMEs as the study area, located in Nepalgunj industrial district. Through self-designed questionnaire comprised into five point Linkert scale, data was collected from managers, owners, and accounting officers of SMEs. The findings revealed that majority of SMEs have been following manual accounting system, and also have been internally preparing their financial accounting statements from accounting experts. In terms of maintaining accounting information, the study reached a conclusion that tax assessment and business performance are key motivational factors. Traditional accounting indicators have got the highest usage, and also viewed as the most usefulness for performance measurement. This study provides more understanding on the accounting practices of manufacturing SMEs that can be used for further research regarding accounting practices in cross industrial district as well as cross country comparisons to provide rich information.
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Sardo, Filipe, and Maria-Céu Alves. "ERP Systems and Accounting." International Journal of Enterprise Information Systems 14, no. 3 (July 2018): 1–18. http://dx.doi.org/10.4018/ijeis.2018070101.
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Over the last decade, scientific literature has given more attention to enterprise resource planning system in the accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual territory based on scientific publications from 2000 to 2018, in ISI Web of Science and Scopus database. Based on grounded-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework. The results confirm that it is a recent and growing field of study. Five main groups were identified as well as the main authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change, Management Accounting Research, Journal of Emerging Technologies in Accounting, International Journal of Accounting and Information Management, and Industrial Management and Data Systems. Mainstream and interpretative research approach are the main paradigms when studying ERP and accounting information relationship. The authors also identified recent key areas that may indicate tendencies towards future studies and which allows researchers to strategically focus their research.
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OMBOM, Yevette Nathalie Moui, and Penn Collins CHI. "Accounting information system and performance of industrial firms in Douala, Cameroon." Net Journal of Social Sciences 8, no. 3 (December 2020): 52–63. http://dx.doi.org/10.30918/njss.83.20.022.
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Accounting information is very essential in the taking of value creation decisions in an organization. Therefore the objective of this study is to identify the relation between the quality of the Accounting Information System and overall Performance within industrial firms. More specifically it builds on the model of Ives, Hamilton and Davis (1980) and Raymond (1984), to propose the conceptual framework of success factors of an accounting information system. The research is an inductive/interpretative research based on the content analysis of five case studies. A conceptual framework of success factors in the light of the model of Raymond (1984) in the Cameroon context is presented based on the analysis of the data suggesting that organizational factors are based on size, the environment and differentiation of information system. While individual factors are based on level of education, leadership style, recruitment etc. Industrial firms should differentiate and integrate their accounting information systems so that they can improve their overall performance. Keywords: Accounting information system, industrial organization, overall performance, differentiation, integration, coordination mechanisms.
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Jianfeng, Wei, and Zhang Pai. "Research on Path Dependence of Industrial Clusters: Taking Xuchang Tobacco Industrial Cluster as an Example." Tobacco Regulatory Science 7, no. 6 (November 3, 2021): 5400–5412. http://dx.doi.org/10.18001/trs.7.6.31.
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As the major carriers for the development of the regional economy and small-and-medium-sized enterprises, industry clusters are faced with challenges of sustainable development in the process of China's industrial upgrading and transformation. This study takes the development history of China's Xuchang tobacco industry cluster as the background, extracts some key concepts from Path-Dependence Theory and then constructs the relational model of path dependence elements, hoping to find out the formation mechanism of path dependence. The study shows that, firstly, learning costs, transaction costs, transformation costs and innovation risks determine what decisions to be taken for those enterprises in the clusters, and they are also the internal economic factors for formation of path-dependence. Secondly, the competence of an enterprise is the main reason accounting for the path dependence of the cluster. Lastly, habit seem to be the social cause and the highlight of the path dependence. Moreover, those path dependence elements are interactive and reciprocally enhanced.
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Abu baker Ahmed Yousif Mohammed Ali, Shihabeldeen Mohamed Ah, Abu baker Ahmed Yousif Mohammed Ali, Shihabeldeen Mohamed Ah. "The Important of accounting for throughput and its role in supporting the competitive advantage for Sudanese industrial companies: أهمية المحاسبة عن الإنجاز ودورها في دعم الميزة التنافسية في الشركات الصناعية السودانية." مجلة العلوم الإقتصادية و الإدارية و القانونية 5, no. 25 (December 30, 2021): 104–89. http://dx.doi.org/10.26389/ajsrp.q010521.
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The study investigated the important of accounting for throughput and its role in supporting the competitive advantage for Sudanese industrial companies. The problem of the study was that the traditional costing systems not considered accurate in providing information that would help support the competitive advantage in the Sudanese industrial companies. Which lead to look for modern systems، especially the method of accounting for achievement، the study Objectives to clarify the role of the accounting method for achievement in supporting the competitive advantage of Sudanese industrial companies. Accounting for through represents a new method in the field of accounting، as result of the continuous changes in the labor market and intense competition that requires the diversity of products and increasing their quality to continue in competition، the research can be fellow the descriptions analysis methodology. The study results: The method of accounting for throughput works to manage bottlenecks in the production process، which helps in delivering the product in a timely manner، which in turn contributes to supporting the competitive advantage for industrial companies. The study Recommendations: the need to continuing research and study in the tools raised by the method of accounting for throughput and their relationship to the various methods that contribute to supporting competition.
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Jbarah, Sufian Salameh. "The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies." International Business Research 11, no. 1 (December 19, 2017): 145. http://dx.doi.org/10.5539/ibr.v11n1p145.
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This research aimed to identify the impact of strategic management accounting techniques in taking investment decisions in the Jordanian industrial companies. The population of the study included all the Jordanian industrial companies while the sample consisted of (93) respondents from the investors and financial mediators in Amman stock market. The research revealed the presence of an effect of the strategic management accounting techniques with its variables (target costing, balanced scorecard, just in time production system) in taking investment decisions in the Jordanian industrial companies. In the light of the results, the researcher presented a number of recommendations, most prominently: using the strategic management accounting techniques by the Jordanian industrial companies and caring for its different fields to be able to interact and respond to the environmental, social and economic variables.
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Nuzhdin, Roman Viktorovich, Irina Nikolaevna Maslova, Ekaterina Vyacheslavovna Gorkovenko, and Maksim Nikolaevich Derevenskikh. "Accounting Tax Policy on Value Added Tax of Processing Organizations of the Agro-Industrial Complex." Налоги и налогообложение, no. 6 (June 2022): 50–75. http://dx.doi.org/10.7256/2454-065x.2022.6.38161.
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The subject of the study is the essential aspects and signs of the relations of interested users that develop in the process of developing the policy of tax accounting of agro-industrial processing organizations to assess the possibilities of optimizing value added tax (VAT). The purpose of the study is the theoretical justification and methodological support of the accounting tax policy from the point of view of the optimization processes of taxation of the object of research - the added value of processing organizations. The solution of the following tasks contributes to the achievement of this goal: to reveal the essence and content of the varieties of value added; to describe the features of VAT tax accounting in processing organizations of the agro-industrial complex; to substantiate the directions for improving the accounting tax policy of the object of research; to develop optimization measures for the policy of tax accounting. The methodological basis of the research is the methods that reveal the logic of the presentation: ideological – dialectical, deductive, inductive; general scientific - systemic; private scientific – statistical, analysis, comparison. The scientific novelty of the research consists in the development of methodological provisions of a recommendatory nature aimed at developing the policy of tax accounting of the object of research. The following provisions have the status of scientific increment: 1) the concept of "accounting tax optimization" is clarified, which is considered in contrast to traditional approaches, based on the trinity of essential characteristics of optimization processes; 2) methodological tools for improving the accounting tax policy on VAT in processing organizations of the agro-industrial complex are proposed, which differ from existing techniques and methods by eliminating contradictions between the accounting tax policy adopted by the organization and the methods of conducting tax accounting based on the implementation of regulatory legal opportunities: 1 - the content of the register of tax accounting and distribution of input VAT between taxable and non-taxable results of processing production is justified; 2 - the list of provisions of the accounting tax policy on VAT is characterized. The application of these recommendations in the course of forming a policy of value-added tax accounting and its optimization in processing organizations of the agro-industrial complex will contribute to increasing the tax solvency of these business entities.
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Ahyani, Hisam. "COMPARISON OF SHARIA AUDITING AND SHARIA ACCOUNTING IN THE ERA OF INDUSTRIAL REVOLUTION 4.0." OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah 2, no. 1 (July 15, 2021): 24–38. http://dx.doi.org/10.53491/oikonomika.v2i1.3.
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This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.
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Umaroh, Laili Nur, and Moh Danang Bahtiar. "Pengaruh Pengenalan Lapangan Persekolahan (PLP), Penguasaan Teknologi Informasi, dan Penguasaan Materi Akuntansi Terhadap Kesiapan Mahasiswa Menjadi Guru Akuntansi Di Era Revolusi Industri 4.0." Jurnal Pendidikan Akuntansi (JPAK) 10, no. 1 (April 10, 2022): 17–30. http://dx.doi.org/10.26740/jpak.v10n1.p17-30.
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Readiness to become a teacher in the 4.0 era can grow from various factors, including Introduction to School Fields (PLP), Mastery of Information Technology, and Mastery of Materials. The purpose of this study was to determine the effect of PLP, Mastery of Information Technology, and Mastery of Accounting Materials on Students' Readiness to Become Accounting Teachers in the Era of the Industrial Revolution 4.0. This research is included in the type of quantitative research. The population of this study were students of the 2018 State University of Surabaya Accounting Education Study Program who had participated in PLP II as many as 40 students using the saturated sampling technique. Data collection techniques using a questionnaire questionnaire. The data analysis method used multiple linear regression. The results of the research that have been carried out prove that the Introduction to School Fields (PLP) has a positive and significant effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0, while Mastery of Information Technology and accounting materials has no effect on student readiness to become accounting teachers in the era of the industrial revolution 4.0. Simultaneously the variables of PLP, Mastery of Technology, Mastery of Materials simultaneously affect Students' Readiness to Become Accounting Teachers in Era 4.0.
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Acharya, Ravi. "Abstracts Indian Management Research." Vikalpa: The Journal for Decision Makers 12, no. 1 (January 1987): 77–86. http://dx.doi.org/10.1177/0256090919870111.
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Abstracts of management research in India are intended to facilitate research in management. The Indian Council of Social Science Research. New Delhi, sponsors the abstracting service. Vikalpa would very much appreciate it if the authors send a reprint of their articles in management and related disciplines to Vikalpa office. Their inclusion will help render the referencing service complete. The areas of management covered in the abstracts are: Financial Management. Management Accounting, and Control; Marketing; Organization and Administration; Personnel Management and Industrial Relations; production management, Computers, and Operations Research; General Management; and Policy, Planning, and Development.
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Rubenstein, Albert H., Eliezer Geisler, and Rasika Abeysinghe. "Industrial practices of research conversion and technology transfer." Journal of Technology Transfer 22, no. 3 (September 1997): 49–56. http://dx.doi.org/10.1007/bf02509162.
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Gutiérrez, Fernando, Carlos Larrinaga, and Miriam Núñez. "COST AND MANAGEMENT ACCOUNTING IN PRE–INDUSTRIAL REVOLUTION SPAIN." Accounting Historians Journal 32, no. 1 (June 1, 2005): 111–48. http://dx.doi.org/10.2308/0148-4184.32.1.111.
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In traditional Anglo-Saxon accounting historiography the birth of sophisticated management accounting practices was dated at the end of the 19th century [Jonhson and Kaplan, 1987]. However, some more recent investigations have questioned this idea and demonstrate the existence of sophisticated management accounting and control techniques before the industrial revolution in differing contexts such as the United Kingdom, the United States and Spain. Fleischman and Parker [1991] have demonstrated that these practices were present in a significant number of British companies. However, evidence for Spain is based on isolated case studies. While case studies are essential to explain how these techniques were used, there has been no research to assess their frequency in Spain before the industrial revolution. By examining files concerning 13 large and medium-sized 18th century Spanish companies, this paper corroborates Fleischman and Parker's [1991] thesis. It reveals that knowledge of sophisticated cost accounting methods was fairly widespread in Spain during the 18th century. Interestingly, however, the knowledge and use of these techniques were not connected to economic success and to the industrial revolution, as was the case in the United Kingdom.
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Arwani, Agus. "Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0." Journal of Islamic Accounting and Finance Research 2, no. 2 (December 11, 2020): 229. http://dx.doi.org/10.21580/jiafr.2020.2.2.6295.
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<p class="IABSSS"><strong>Purpose</strong> - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution.</p><p class="IABSSS"><strong>Method </strong>- This research used a qualitative approach by systematically explaining various sources of literature. </p><p class="IABSSS"><strong>Result</strong> - The results of the research shows that the era of the Industrial Revolution 4.0 and Society 5.0 offers convenience and speed, making people turn into super fast and human-centered. Both professional and sharia accountants need a pattern of self-management on the basic functions of sharia accounting which will, in turn, increase the efficiency and effectiveness of their work and the results can be shown in real-time.</p><p class="IABSSS"><strong>Implication</strong> - Research implication shows that some companies have developed this because of the support gained from the adequate standardization of financial management processes and standardization information systems architecture and by the demands of the fourth-generation industry proving that crucial competencies are needed for sharia accountants of zakat and waqf.</p><strong>Originality</strong> - The research shows that Islamic accountants must understand Indonesian Financial Accounting Standard 109 on Zakat, Infaq and Sadaqah, and Indonesian Financial Accounting Standard 112 on Waqf which is based on information technology in the era of Industrial Revolution 4.0 and Society Era 5.0.
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Kriswoyo, Bagus Andi, Zul Azmi, and Siti Samsiah. "Analisis Kesiapan Lembaga Profesi Akuntansi Di Era Industri 4.0." Jurnal Akuntansi dan Ekonomika 10, no. 2 (December 21, 2020): 261–70. http://dx.doi.org/10.37859/jae.v10i2.2279.
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The purpose of this research is to find out what factors affect the readiness of the accounting professional institutions, in this case the Indonesian Accounting Association (IAI) and how these factors affect the readiness of IAI as an accounting professional institution in facing and providing added value to accountants in the industrial era. 4.0. The factors identified and used in this research are mental revolution, education and training system, change in work culture, and basic principles of accounting profession ethics. The data was obtained through in-depth interviews with informants who were the administrators of IAI Riau Region. The analytical tool used in this study is the NVivo 12. The research results show that the mental revolution, education and training systems, changes in work culture, and basic principles of professional accounting ethics have prepared in the face of and can provide added value to accountants in the industrial era 4.0.
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Cronje, Christo Johannes, and Sindiswa Moolman. "Intellectual capital: Measurement, recognition and reporting." South African Journal of Economic and Management Sciences 16, no. 1 (February 26, 2013): 1–12. http://dx.doi.org/10.4102/sajems.v16i1.244.
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In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual capital. Despite the shift from an industrial to a knowledge economy, the accounting framework and financial reporting have not changed sufficiently to include intellectual capital. The research problem attempts to explore whether the theory of accounting should be modified for a standardised and comparable approach when accounting and reporting on intellectual capital. To solve the research problem, a literature review and content analysis on corporate annual reports were used. The results of this study indicate that the theory of accounting should be modified to ensure a standardised and comparable approach when accounting and reporting on intellectual capital in corporate annual reports.
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Hasanudin, Mohamad, Iwan Budiyono, and Mohamad Asrori. "Model Development of Accounting Internship Efforts in Dealing Industrial Revolution 4.0." Dinamika Pendidikan 14, no. 2 (December 30, 2019): 155–67. http://dx.doi.org/10.15294/dp.v14i2.22758.
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This study aims to develop a model of an internship in the accounting department of Polines in order to achieve competence level KKNI and SKKNI. The basic of this model development is based on the purpose of the Polines Accounting Department interns, students and Company. This research can be categorized as research and development. The data in this study using quantitative and qualitative data such as advice and inputs provided by the students, supervising internships and companies. Quantitative and qualitative data using a questionnaire to assess the feasibility of the proposed model of apprenticeship. The next stage is the development of the model, at this stage derived from theoretical models that sought input from stakeholders through the FGD. The last stage is the implementation of the model is limited. The subjects were 43 students taking internships, industrial 5 and 20 people from higher education institutions. The object of research is the implementation of the accounting department intern program which will be reviewed by: monitoring the implementation of the internship, the duration of the apprenticeship, internship mentor in the field, the suitability of the curriculum to the needs of the world of work, and the skills of students. The results showed that the aspects that need to be improved is the design of the curriculum, internships and assessment management. Results of the model development internship in the Polines accounting department consisting of: (1) model of apprenticeship curriculum development; (2) the management model of apprenticeship; (3) implementing structural model of apprenticeship; (4) models and assessment procedures intern and (5) Industrial Attachment guide.
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Tsogoev, V. G., D. V. Barykin, and D. A. Boronnikov. "On the question of research and production of domestic industry development companies." Izvestiya MGTU MAMI 9, no. 2-5 (September 20, 2015): 91–97. http://dx.doi.org/10.17816/2074-0530-67077.
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The article proposed in order to improve the management of the development of economic enti- ties of the domestic industry to introduce planning and accounting category "Research and Produc-tion Progress", a definition of scientific and industrial development, and a list of its basic elements.
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Ostaev, Gamlet Yakovlevich, Grigory Rolanovich Alborov, and Konstantin Akakievich Dzhikiya. "Management accounting in forest processing: market research and forecast of planned actions." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 6 (June 1, 2021): 28–41. http://dx.doi.org/10.33920/sel-11-2106-03.
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The article reveals the key points of accounting and management actions in terms of studying market conditions, PR and forecasting planned actions. The main accounting and management tools in management accounting are: planning, management, accounting, organization, analysis and monitoring of business processes. Determination of the incurred costs of the business and its further sustainable development is the conceptual basis of management accounting. The aim of the study is to develop criteria for management accounting in the study of the sawn timber market and to study consumer demand for this product, identify consumer preferences, assess the frequency of purchasing products and factors affecting demand. The subject of the research is management accounting as a complex mechanism in terms of research (monitoring) market conditions, PR and forecast of planned actions. In accordance with this goal, the main task was determined: to predict the development of the market, adequately (in a timely manner, taking into account all factors) to respond to them, thereby ensuring high efficiency of economic activity, and strengthening its competitiveness in the Udmurt Republic. It is concluded that, despite the complexity and specifics of this type of activity, with a competent management approach, industrial enterprises in order to gain competitive advantages must constantly collect and process accounting and management information, including marketing information for an objective assessment of the external environment, analyze their own activities in order to reduce financial risks.
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Funnell, Warwick, and Robert Williams. "The religious imperative of cost accounting in the early industrial revolution." Accounting, Auditing & Accountability Journal 27, no. 2 (February 7, 2014): 357–81. http://dx.doi.org/10.1108/aaaj-03-2013-1269.
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Purpose – The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used. Design/methodology/approach – The paper draws on the highly influential writings of social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen. Findings – The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on “calling”. Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites. Originality/value – Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.
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Wang, Xi. "Research on the Improvement of Internal Control under Accounting Informationization Environment." Applied Mechanics and Materials 687-691 (November 2014): 1962–65. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.1962.
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Nowadays, developed information technology is leading human from the industrial society to information society. Internet and e-commerce are rapid development. Under accounting informationization, internal control is faced with many challenges, more and more problems happen which forces all enterprises to strengthen their internal control systems. This paper puts the internal control which is under the environment of information on research using the method of summarizing and case analysis. Then this thesis analyses the impacts of informatization to internal control. And according to the informatization, new risks of internal control under the environment of enterprise some countermeasures for improving the internal control of the corresponding enterprises are proposed. The improvement of internal control in the environment of information is discussed in this thesis through a typical case, which can provide reference and guidance of internal control system in the environment of information for so many enterprises.
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Oyedokun, Godwin, Tanimu Usman, and Alex Osuza. "Moderating effect of managerial ownership on accounting conservatism and quality of earnings of listed industrial firms in Nigeria." Caleb International Journal of Development Studies 3, no. 2 (November 30, 2020): 101–17. http://dx.doi.org/10.26772/cijds-2020-03-02-07.
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This study adopts a positivist view to the examined moderating effect of managerial ownership, accounting conservatism, and quality of earnings of listed industrial firms in Nigeria from 2009 to 2018. The study employed ex-post facto research design and panel multiple regression for the analysis. The population of the study comprised of 13 listed industrial firms in Nigeria as at 31st December 2018. Accounting conservatism was measured using Beaver and Ryan's (2000) model while the quality of earnings as measured by the modified Jones model. Managerial ownership was measured by the proportion of managerial ownership in the firm. It was discovered that an increase in accounting conservatism of industrial firms will lead to a decrease in quality of earnings, but moderated accounting conservatism has no statistically significant effect on the quality of earnings of industrial firms in Nigeria. The study recommends that shareholders of industrial firms in Nigeria should encourage accounting conservatism because it will reduce earnings quality practice by the management thereby bringing out the true picture of the financial activities of the organization. This will encourage more investment in the firm by potential and existing shareholders. Keywords: Accounting conservatism, Corporate governance, Financial reporting, Managerial ownership, Quality of earnings
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NguyenThanh, Hung, Minh Thanh Do, and Quang Trong Vu. "Relationship between accounting benefits and ERP user satisfaction in the context of the fourth industrial revolution." International Journal of Scientific Research and Management 8, no. 02 (February 25, 2020): 1615–25. http://dx.doi.org/10.18535/ijsrm/v8i02.em08.
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In the context of 4th Industrial Revolution, the application of information technology to optimize business processes is more popular. Resource planning system (ERP) is applied by enterprises as an efficient solution to save costs and manage resources effectively. Besides, the application of ERP creates accounting benefits for end users. We conduct this study to determine the accounting benefits of ERP application. At the same time, we explore the relationship between these accounting benefit and user satisfaction. To achieve the aims of this research, the study employed empirical techniques like the Exploratory Factor Analysis (EFA) and Multiple Linear Regression. Research results show that a number of accounting benefits derived from the application of ERP that focus on the following four dimensions: operational, information technology, organizational, and management. The study provided evidence of the relationship between accounting benefits in terms of ERP application and user satisfaction as accountants.The study contributed to encourage Vietnamese enterprises to apply ERP to increase the value of accounting benefits. From there, these benefits contribute to providing timely and flexible information for management levels.
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Li, Ang. "Research on Carbon Cost of Export Industrial Products Based on Low Carbon Economy." Advanced Materials Research 1010-1012 (August 2014): 2035–40. http://dx.doi.org/10.4028/www.scientific.net/amr.1010-1012.2035.
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Global warming has become an indisputable fact. Low carbon economy as a new economic form is regarded as the fundamental ways to solve global warming. Based on this background, firstly this paper analyzes the domestic and foreign research status of the carbon cost. Then, it studies Accounting system of industrial products’ carbon cost in export trade through three steps. Finally, it analyzes the influence of carbon cost of export industrial products in export trade in China from the energy consumption, carbon markets, export competitiveness and export structure four aspects.
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Berends, Hans, Hans Bij, Koenraad Debackere, and Mathieu Weggeman. "Knowledge sharing mechanisms in industrial research." R and D Management 36, no. 1 (January 2006): 85–95. http://dx.doi.org/10.1111/j.1467-9310.2005.00417.x.
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Wang, Hanyu. "Research on the Present Situation and Countermeasures of Environmental Accounting Information Disclosure of Listed Companies in China." Modern Management Forum 3, no. 2 (June 13, 2019): 19. http://dx.doi.org/10.18686/mmf.v3i2.1603.
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<p>The 19th National Congress of the Communist Party of China (CPC) proposes that building an ecological civilization is the Millennium Plan for the sustainable development of the Chinese nation. After entering the industrial society, people abused unrestricted resources in their production activities and discharged highly polluting substances that seriously exceeded the standards, causing continuous environmental degradation. Environmental accounting is an emerging field of accounting, which balances economic and environmental development through the effective combination of accounting management and environmental economy. This paper discusses that in the specific application of China's environmental accounting, it can start from various aspects such as law, education, society and so on to better promote the healthy development of green economy.</p>
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Elmendorf, Richard G. "Accounting Rates Of Return As Proxies For The Economic Rate Of Return: An Empirical Investigation." Journal of Applied Business Research (JABR) 9, no. 2 (October 2, 2011): 62. http://dx.doi.org/10.19030/jabr.v9i2.6078.
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Accounting rates of return have been criticized by theoretical researchers as biased estimates of the economic rate of return. If true, results of past industrial organization research utilizing accounting measures of profitability are called into question. Using Tobins q to proxy for the economic rate of return, this study empirically investigates whether accounting rates of return are biased proxies for the economic rate of return. The empirical results support the findings of theoretical research.
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Degos, Jean‐Guy, and Richard Mattessich. "Accounting Research in the French Language Area: The First Half of the 20th Century." Review of Accounting and Finance 2, no. 4 (April 1, 2003): 110–28. http://dx.doi.org/10.1108/eb043394.
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This paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application (Faure, Dumarchey, Delaporte, Penglaou, de Fages de Latour, etc.), followed by a section on cost accounting and managerial control (Julhiet, de Fage de Latour, Detoeuf, Satet, Bournisien, Brunei, Sauvegrai, etc.). Alarger Section is devoted to inflationary problems (Delavelle, Raffegeau and Lacout, Bayard, Léger, Faure, Thomas, Bisson, Dumarchey, Durand, Beaupère, Ratier, etc.). Another large section refers to charts of accounts and public supervision (Otlet, Faure, Blairon, Detoeuf, Caujolle, Fourastié, Gabriel, Chardonnet, Gamier, etc.). The paper closes with a concise general conclusion about this period of transition from a mainly traditional agricultural to an industrial society with its costing problems, its organizational control, and its greater service orientation.
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Mueller, Dennis C. "Business and Industrial Organization Research: Synergy or Shotgun Marriage?" International Journal of the Economics of Business 1, no. 1 (January 1994): 27–30. http://dx.doi.org/10.1080/758540494.
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Rahmania Santi, Afra, Kiagus Andi, Lindrianasari Lindrianasari, and Reni Oktavia. "Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 2 (September 25, 2022): 723–32. http://dx.doi.org/10.32670/fairvalue.v5i2.2327.
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The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance.
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Walker, Stephen P. "ACCOUNTING IN HISTORY." Accounting Historians Journal 32, no. 2 (December 1, 2005): 233–59. http://dx.doi.org/10.2308/0148-4184.32.2.233.
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Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between accounting and other historians. An analysis of publications with accounting content in Historical Abstracts reveals increasing interest among historians in the history of accounting. This substantial literature incorporates sites largely unfamiliar to accounting historians, such as Eastern and Central Europe and Central and South America. Historians also communicate their findings on accounting in a variety of languages. Subjects particularly deserving of interdisciplinary research engaging accounting and other historians include accounting in agricultural economies, the institutions of pre-industrial rural societies and diverse systems of government.
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Pradnyani, Ni Luh Putu Norma Dewi Abdi, I. Gusti Ayu Astri Pramitari, and I. Nyoman Abdi. "Persepsi Kesiapan Mahasiswa Akuntansi dalam Menghadapi Tantangan di Era Revolusi Industri 4.0." E-Jurnal Akuntansi 31, no. 10 (October 27, 2021): 2582. http://dx.doi.org/10.24843/eja.2021.v31.i10.p14.
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This research examines the influence of accounting understanding, soft skills, information technology knowledge on the readiness of accountants in facing the challenges of the industrial revolution era 4.0. This study uses primary data in the form of questionnaires that contain statements related to research, data collection using purposive sampling techniques that are sampling with certain criteria. The sample in this study is the final semester students majoring in accounting of Bali State Polytechnic. The number of samples in this study was 137 samples. The questionnaire deployment data is statistically analyzed using the SPSS program with multiple linear regression methods, classical assumption tests, T and F tests, and coefficients of determination. The test results showed a significant positive influence between accounting understanding, soft skills, and information technology knowledge on readiness to face the challenges of the industrial revolution era 4.0.
Keywords: Accounting Understanding; Soft skills; IT Comprehension; Industry 4.0.
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Hidayati, Arina, Farah Dzil Barr, and Kharisma Nawang Sigit. "Kesesuaian Kompetensi Lulusan SMK dengan Kebutuhan Dunia Usaha dan Industri." Ekuitas: Jurnal Pendidikan Ekonomi 9, no. 2 (December 26, 2021): 284. http://dx.doi.org/10.23887/ekuitas.v9i2.39508.
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This research is intended to find out the relevance of Vocational High School graduates’ competency to business and industrial worlds’ need. In this study, the author wants to obtain data in-depth through qualitative research method with case study strategy. Techniques of collecting data taken were interview, observation, and documentations study. To find out data reliability and validity, the author chose data, source, and time triangulations as data validating instrument. Technique of analyzing data used was Spradley’s domain analysis. The results of research obtained are, among others, as follows. The compatibility of SMK N 1 Batang graduates’ competency in accounting specialty to the Business/Industrial World’s need. The SMK N 1 Batang graduates in Accounting specialty, viewed from the curriculum taught, have been compatible to the Business/Industrial World’ need. However, viewed from standard competency used by SMK is still different from that used by Business/Industrial World. This difference makes not all graduates of SMK N 1 Batang capable of working corresponding to their specialty.
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Chen, Ziyue. "Research on Accounting Intelligence System Modeling of Financial Performance Evaluation." Security and Communication Networks 2021 (February 20, 2021): 1–9. http://dx.doi.org/10.1155/2021/5550382.
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In the current competitive market environment, both enterprises and academia attach great importance to the research of financial performance evaluation. The quality of financial performance directly affects the sustainable development of enterprises. With the deepening of enterprise management concept, enterprises pay more attention to the use of financial performance evaluation analysis to promote the sound development of the whole enterprise. In order to understand the development status and development trend of enterprises and improve the efficiency of enterprise management, it is of great significance to establish a scientific and professional financial performance evaluation model for the sustainable development of enterprises. In this paper, based on FCM clustering algorithm, a fuzzy decision model is established. Combined with the factors affecting the financial performance of enterprises, the corresponding indicators are selected from the four aspects of profitability, operation ability, debt paying ability, and development ability to construct the financial performance evaluation system, and the comprehensive fuzzy evaluation model is constructed according to the financial evaluation system. This paper selects listed companies as the research object to evaluate and analyze the performance of enterprises. The results show that the overall performance of listed companies is not ideal and solvency, operation ability, and development ability need to be enhanced. Finally, in view of the problems existing in the listed enterprises, this paper puts forward the following countermeasures: implement cost assessment and pay attention to cost analysis to strengthen cost control; strengthen the cooperation between industrial chain enterprises and R&D departments; and pay attention to the use of talents and improve the ability of independent innovation.
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Confidence, Ihenyen, Joel, and Ikegima, Azibaolanari Comfort. "ENVIRONMENTAL ACCOUNTING AND ORGANISATIONAL PERFORMANCE OF LISTED INDUSTRIAL SECTOR COMPANIES IN NIGERIA." International Journal of Management & Entrepreneurship Research 4, no. 4 (April 30, 2022): 202–12. http://dx.doi.org/10.51594/ijmer.v4i4.326.
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Corporate performance in Nigeria is largely determined on how companies treat their environment. Listed oil businesses in Nigeria's stock exchange were studied for the influence of environmental accounting on their financial performance. An ex-post facto design was used in the research. From the annual reports and financial statements of listed firms on the Nigerian stock exchange, researchers gathered secondary data that was utilized in the study. As proxies for Environment Accounting (EVA) are, waste management cost (WMC), Community Development Cost, and employee health and safety cost. The dependent variable is the company's performance in terms of return on asset, return on equity, and profit margin. Canonical correlations were used to analyze the data in SPSS version 26. Environmental accounting (waste management costs, community development expenses, employee health and safety costs) and organizational performance (Return on assets, return on equity, and profit margin) of listed industrial sector businesses in Nigeria have a substantial association. Other recommendations included making environmental accounting in annual reports mandatory, as most companies do not declare their environmental operations in their annual reports.
Keywords: Environmental Accounting, Organizational Performance, Industrial Sector.
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Fadjareni, Agustin. "Positive Accounting Theory In Predicting Accounting Choice (An Overview Of Adopted IFRS In PSAK 16 Research On The Audited Financial Statements)." STAR 11, no. 2 (April 21, 2022): 68. http://dx.doi.org/10.55916/jsar.v11i2.56.
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Background of this study is the implementation of IFRS di Indonesia which is implemented since 2008. One of PSAK that have been adopted was PSAK 16. This PSAK was permited entity to choose one of the method of fair value or historical cost to measure the property, plant and equipment. The purpose of this study is to test if The Positive Accounting Theory can predict choices of fair value method or historical cost method . This study observed 52 financial statement of company that listed on BEI at 2009. Dependent variable that used in this study was firm size, institutional stock ownership, leverage, and industrial membership. Result of the study shows that the fourth variable wasn’t have significant result in explaining The PAT predicting accounting choice of those methods of property, plant and equipment measurement
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Akbar, Dendy Syaiful, Eva Faridah, Mohamad Apip, and Roni Marsiana Suhendi. "STRATEGY OF MSMEs DEVELOPMENT IN FACING THE INDUSTRIAL ERA 4.0: IN THE ACCOUNTING PERSPECTIVE." Jurnal Wawasan dan Riset Akuntansi 6, no. 2 (March 14, 2019): 110. http://dx.doi.org/10.25157/jwr.v6i2.1946.
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The purpose of this study is to analyze the ability of MSMEs to improve industrial competitiveness and strategies to improve industrial competitiveness in the context of facing the industrial era 4.0 in an accounting perspective. The research method uses descriptive methods that are explorative in nature. The data analysis technique uses descriptive analysis techniques, which are carried out by describing the facts of the findings and presenting them by providing sufficient understanding and explanation. The results of the study show that the MSMEs sector in Indonesia has not been able to improve competitiveness in the face of the industrial era 4.0 from an accounting perspective. Meanwhile, the strategy that can be utilized by MSMEs in facing the current digital era seen from an accounting perspective is by utilizing the Government budget for MSMEs development programs, utilizing credit facilities and empowerment from banks, and utilizing technological advances.
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Santos, M. Valle, and Rosa M. Mayoral. "Business, management and accounting." Journal of Strategy and Management 13, no. 2 (March 17, 2020): 254–77. http://dx.doi.org/10.1108/jsma-08-2019-0150.
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PurposeThe paper aims to clarify the internal structure of the discipline of business and management (BMA) and its relations with adjacent disciplines.Design/methodology/approachWe analyse the thematic profile of the most relevant journals in BMA (Scopus database). We then perform a network analysis, specifically Pathfinder and Nearest Neighbour analyses.FindingsOur research provides empirical evidence of BMA's cohesiveness, thematic variety and interdisciplinarity. It remains open to a wide range of disciplines, particularly information systems, decision science and finance. BMA constitutes a dome composed of different subdisciplines. Some of these (for example, accounting, management information systems and industrial relations) display little relation to the others, although they do establish links with adjacent fields. In addition, strategic management emerges as a central point, endowing the discipline with consistency by acting as a link to certain subdisciplines that would otherwise be unconnected. Despite its more moderate presence in the discipline, organisational behaviour is the most nuclear category, acting as an anchor and helping to organise and structure BMA.Research limitations/implicationsThis analysis provides a static image of BMA. It would be interesting to further the research through a dynamic perspective that would outline the evolution of the interrelations amongst disciplines over time and ascertain where they are heading.Practical implicationsThese results shed light on the centrifugal and centripetal forces of BMA and their future development.Originality/valueThis paper analyses the internal structure of BMA through its journals.
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Murnain, R. W. "Industrial application of a government laboratory's research — The SIROTECH experience." Journal of Technology Transfer 11, no. 1 (September 1986): 31–53. http://dx.doi.org/10.1007/bf02178721.
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Wang, Xiujie, Jian Liu, and Can Ma. "A research on the cluster competitiveness evaluation of the Chinese automobile industry based on cuckoo-AHP." Chinese Management Studies 10, no. 4 (November 7, 2016): 746–69. http://dx.doi.org/10.1108/cms-07-2016-0144.
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Purpose The purpose of this study is that on the basis of the competitive edge theory, source mechanism and evaluation approaches of industrial cluster competitiveness, combined with international trends in the automobile industry and the features of Chinese automobile industrial cluster development, an evaluation index system about cluster competitiveness of auto industry is built with comprehensive consideration of factors such as cluster development environment, external scale effect and internal competitiveness from the perspective of value chain of automobile industry. Design/methodology/approach An evaluation index system for automobile industrial cluster competitiveness was realized by integrating current strengths and future growth capacities with multidimensional, dynamic and comprehensive characteristics, which included 3 second-level, 10 third-level and 16 fourth-level indices. In the light of evaluation methods, a group intelligence optimization algorithm – (cuckoo search) – and traditional methods of complex decision-making system – analytic hierarchy process (AHP) – were combined to propose the cuckoo-AHP evaluation method. It was applied for the calculation and optimization of weight values in an automobile industrial cluster competitiveness evaluation index for the purpose of obtaining better scientific and more reliable results. Findings The research might further enrich the evaluation theory of automobile industrial cluster competitiveness and also can be useful for showing how traditional evaluation methods can be combined with intelligent algorithms to carry out better automobile industrial cluster competitiveness evaluations. In addition, studies of channels for kick-starting Chinese auto industrial cluster competitiveness are expected to provide references for how to enhance the cluster competitiveness of the Chinese automobile industry. Practical implications Changsha and Liuzhou, the Guangxi automobile industrial clusters as the two empirical analysis objects selected for this paper, are geographically adjacent to each other. The automobile industries of the two cities are local pillar industries with the strong support of the local government. Both clusters have their own advantages and weak points with different characteristics of cluster development, and they enjoy a representative significance amongst China’s numerous auto industrial clusters that are taking shape. Comparative analysis of both clusters serves as a good reference for the objective evaluation of the competitiveness of Chinese automobile clusters in terms of their real and practical developments and in respect of the success of reasonable scientific and industrial cluster policies. Originality/value Multidimensional, dynamic, integrated evaluation index systems are constructed around automobile industrial cluster competitiveness, which has taken into account developments in current strengths and future growth capacity. The cuckoo-AHP evaluation method has been formed by combining the traditional decision-making method known as AHP with a new meta-heuristic optimization algorithm called “cuckoo search”. Both have been used in evaluations of automobile industrial cluster competitiveness in Liuzhou and Changsha, which will be beneficial for enriching automobile industrial cluster competitiveness evaluation theory and new evaluation methods that will enable better evaluations of automobile industrial cluster competitiveness.