Search results

During recent decades, research institutions have increased collaboration with other institutions since it is recognized as a good practice that improves their performance. However, they do not usually consider external collaborations as a strategic issue despite their benefits. The purpose of this paper consists of identifying different patterns of collaboration and internationalization of universities, with the aim of helping managers and policy makers to take decisions related to their national research policies.

Co‐authorship analysis has been used in conjunction with social network analysis to model inter‐institutional collaborations as networks, extracting these collaborations from the Web of Science database. Using several structural properties of the extracted networks and applying a statistical treatment, the main profiles of collaborations and internationalization have been obtained.

Obtained results distinguish three patterns of collaborations according to the intensity and scope of collaborations. The statistical treatment also provides a segmentation of universities according to their collaboration profiles. Finally, universities are represented in bi‐dimensional maps using external collaborations as a measure of similarity.

Although this study is restricted to English universities, it could probably be extended at least to other countries in the European Union or even other developed countries.

Research and institutions productivity are usually linked to the amount of received funding. The use of indicators related to internationalization of institutions can help to avoid a bias in favour of research quantity rather than quality, and towards a short‐term performance rather than a long‐term research capacity.

As a difference to previous works, this paper analyses networks of collaboration from the viewpoint of institutions. More specifically, the combination of social network analysis and factor analysis is used to identify patterns of collaboration among institutions. A longitudinal study is also included to demonstrate that the obtained categorization of universities is maintained over time.

The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions.

The study used a mail survey of financial institutions listed in the Malaysian Central Banks' web site. The respondents to whom 106 questionnaires were sent were the chief financial officers; the response rate was 68 percent. A total of 16 post‐survey semi‐structured interviews were also conducted with selected respondents to gain further insights into the survey findings.

The findings from the survey indicate that analysis of financial statements was perceived to contribute most towards risk management. The majority of the respondents were of the view that the management accounting function was greatly involved in the organization's risk management. Consistent with the survey findings, the interviewees also perceived that budgetary control, budgeting, and strategic planning played important roles in managing risk.

This is a study conducted in Malaysian financial institutions and thus, results may not be generalizable to other contexts. The findings of this study strengthen the importance of both management accounting and risk management in complementing each other to form part of the corporate performance management systems.

This paper contributes to the literature as very few studies have examined the significant link between management accounting and risk management.