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Article
Publication date: 29 November 2018

Indrit Troshani, Joanne Locke and Nick Rowbottom

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure…

2981

Abstract

Purpose

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting.

Design/methodology/approach

The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence.

Findings

The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting.

Originality/value

The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 April 2016

Victor T. Oliva

For most college and university libraries, deselection of monographs should be an essential component of collection development. Few of these libraries have unlimited…

2341

Abstract

Purpose

For most college and university libraries, deselection of monographs should be an essential component of collection development. Few of these libraries have unlimited space for book stack expansion. This research study aims to cover the reasons why this should be undertaken and how it can be accomplished in the humanities and social sciences. At the main campus of Adelphi University Libraries, a conservative approach was used to identify and carefully review monograph titles that were published more than 50 years ago, and, in most cases, this resulted in their deselection without significantly affecting the collection. For some of these titles, the author determined that they might be worth replacing with available e-books and the author did so.

Design/methodology/approach

A brief overview is provided to delineate why deselection is important, and how it can be accomplished. A literature review was prepared. It included a review of deselection at small-, medium- and large-sized college and university libraries. The pros and cons of print versus e-books for collection development were reviewed, including four case studies. The feasibility of replacing print reference titles with e-books was also covered. A review of the monograph weeding project at the Adelphi University Library in the humanities and social sciences is provided. Conclusions and a projection of next steps are also included.

Findings

An overwhelming majority of the monograph titles reviewed were deselected without adversely affecting the overall quality of the collection. A small number of available e-book editions were selected to replace some of these deselected titles.

Research limitations/implications

All of the titles deselected were published more than 50 years ago. All of these titles were in the social sciences and humanities. The deselection review was limited to philosophy, religion, history, political science, sociology, education and psychology. There were limitations on the amount of time available to review titles in most of these fields, and as a result, only a small percentage of the titles in our collection could be reviewed.

Practical implications

The library has very serious space constraints, which has made it difficult to provide the needed study space for members of the Adelphi University community. Some sections of the book collection are jam packed, with no room for expansion. Deselecting older less used titles and eliminating some sections of book shelves help address both of these problems. Replacing some of these print titles with e-books contributes as well. This deselection project has reduced the holdings of monograph print titles significantly. In the future, the author hopes to rely less on print titles and more on e-books for collection development.

Social implications

In most fields, college and university students would be better served for their research by more recently published titles. Older, less used titles, as well as those not used at all, should be deselected to make room for more useful and up-to-date titles. As more and more titles become readily available as e-books, the collections of print titles can be reduced. Being able to use e-books even when the library is closed is a great advantage. It should also be noted that these titles can be used by more than one user simultaneously.

Originality/value

In conducting the literature search, the author discovered that there were a large number of titles on deselecting print titles. There was also considerable research on e-book collection development. However, there were few that linked these two important topics. In this research article and case study, the author hopes to have made a significant contribution to linking them together.

Details

Collection Building, vol. 35 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 1 June 2010

Ann‐Christine Frandsen

This paper aims to offer a critical pathway to understanding recent changes and improvements in organizing and managing healthcare – such as the emerging “patient‐centred…

748

Abstract

Purpose

This paper aims to offer a critical pathway to understanding recent changes and improvements in organizing and managing healthcare – such as the emerging “patient‐centred care” (PCC) approach.

Design/methodology/approach

The research is based on fieldwork performed as a mobile ethnography of translations of everyday healthcare work at a Swedish healthcare institution in which an analysis of the significance of contemporary accounting practices for disciplining action and thought was carried out.

Findings

Accounting is increasingly interlinked with medical practices today, with more and more people involved in translating action and thought into accounting‐based terms and values at all levels of their work lives; as this happens, accounting “produces” a way of thinking and valuing that even modifies professional identities. The discipline of medical knowledge is played out differently as accounting‐based valuation measures become internalised into the performance of medical professionals and as additionally their images of themselves and their patients change. Patient‐centred care is thereby seen not as a means of generating a pure or positive value for patients, expressed in the form of greater efficiencies and nation‐wide performance indicators. The loosely coupled forms of patient‐centred care are about how nurses, having translated accounting practices into their work and selves, use them as a means of managing the constraints and “cracks” in the PCC approaches.

Originality/value

Accounting allows the dynamics of the PCC approach to be understood and acted on in new ways. Accounting as a discipline involves both accounting professionals and medical professionals who circulate accounting numbers and values. Accounting, thus, is an activity that takes place inside and outside the self.

Details

International Journal of Public Sector Management, vol. 23 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 April 2006

Charles L. Gilreath

To discuss the challenges of developing a branch library of Texas A&M University Libraries to serve the faculty and students in a new degree‐granting program as part of…

537

Abstract

Purpose

To discuss the challenges of developing a branch library of Texas A&M University Libraries to serve the faculty and students in a new degree‐granting program as part of Education City in Qatar. The goal of the program is to provide students in Qatar an authentic “Aggie” education and experience.

Design/methodology/approach

Discusses the development of this new branch library to support undergraduate degrees in electrical, mechanical, chemical and petroleum engineering.

Findings

Library service in support of these degrees was developed so that duplication of resources and size of collections that had to be managed in Qatar were minimized. The TAMUQ library has successfully provided a full range of information services in support of this innovative collaboration between the university and the government of Qatar.

Originality/value

This paper provides a model for the development of a branch library using the resources of the main campus as much as possible.

Details

Collection Building, vol. 25 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 3 August 2020

Brian Anthony Burfitt, Jane Baxter and Jan Mouritsen

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial…

Abstract

Purpose

The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.

Design/methodology/approach

This study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.

Findings

This paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.

Research limitations/implications

Our paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.

Originality/value

Our work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 March 1983

Joan Tracy

Libraries, both public and academic, deciding to circulate unbound periodicals in an automated circulation system, must develop procedures for handling individual issues…

Abstract

Libraries, both public and academic, deciding to circulate unbound periodicals in an automated circulation system, must develop procedures for handling individual issues. A survey of 232 public and academic libraries, using four major turnkey systems, revealed that most public libraries circulate or plan to circulate unbound periodicals in an automated system while most academic libraries do not. Most libraries are satisfied with automated circulation of unbound periodicals. Methods used by public libraries are summarized; those employed by academic libraries are described. The procedures developed at the Eastern Washington University Library are explained in detail.

Details

Library Hi Tech, vol. 1 no. 3
Type: Research Article
ISSN: 0737-8831

Article
Publication date: 1 April 1990

Ed Sayre and Lee Thielen

There was a time when local public service agencies could justify their annual expenses simply because of the ostensible necessity or desirability of their services…

Abstract

There was a time when local public service agencies could justify their annual expenses simply because of the ostensible necessity or desirability of their services. Public libraries, public parks, and public schools, have rarely been inundated with an excess of revenues. Still, they could usually depend on a reasonable level of funding simply because the citizens believed these institutions were accomplishing something for the public benefit. That time of unquestioned acceptance has given way to the era of accountability.

Details

The Bottom Line, vol. 3 no. 4
Type: Research Article
ISSN: 0888-045X

Book part
Publication date: 21 November 2005

Wendy A. Simmons

At many crucial moments in recent foreign affairs, relations between the United States and other nations of the world have hinged on our diplomats providing accurate and…

Abstract

At many crucial moments in recent foreign affairs, relations between the United States and other nations of the world have hinged on our diplomats providing accurate and timely information to governments and foreign publics about our government's policies and our goals (Dunlop, 1996). Within the US government, our relations with other peoples of the world was coined as public diplomacy, as opposed to official diplomacy between governments, by the Kennedy administration. Despite strains in US relations with other countries, international opinion polls mostly show that Americans are still admired, even as there are disagreements with US policies (Pew Research Center for People and the Press, 2003; What the World Thinks, 2004).

Details

Advances in Librarianship
Type: Book
ISBN: 978-0-12024-629-8

Article
Publication date: 1 November 2002

Eric Glasgow

The nature of the 18th century circulating library is briefly described and its role in forming initial readings habits for women leading to the great 19th century women…

781

Abstract

The nature of the 18th century circulating library is briefly described and its role in forming initial readings habits for women leading to the great 19th century women novelists, and so in the development of women’s cultural liberation, is discussed. The changing nature of reading habits and the influence of Mudie and W.H. Smith in the 19th century are described. The evolving nature of reading and reading matter is discussed in a comparison with contemporary reading habits.

Details

Library Review, vol. 51 no. 8
Type: Research Article
ISSN: 0024-2535

Keywords

Book part
Publication date: 20 July 2005

Lilia Pavlovsky

It has been suggested that “space and artifacts constitute systems of communication which organizations build up within themselves” (Gagliardi, 1992a, b, p. vi) and…

Abstract

It has been suggested that “space and artifacts constitute systems of communication which organizations build up within themselves” (Gagliardi, 1992a, b, p. vi) and reflect the cultural life within that organization. This is a study of how the “landscape” of a public library (“Library X”), as an information retrieval system, relates to the values of the people who created it. The efforts here are geared towards understanding the physical instantiation of institutional culture and, more specifically, institutional values as they are reflected through the artifact.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-338-9

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