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Article
Publication date: 21 March 2016

Craig Deegan

The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available…

1266

Abstract

Purpose

The purpose of this paper is to explore the propensity of some researchers within the accounting research community (and elsewhere) to ignore potentially rich insights available from other paradigms, and the implications this has for the advancement of knowledge both from an educational and a social perspective.

Design/methodology/approach

The analysis is based on a review of a paper published in the Australian Journal of Management by Benson et al. (2015) together with a synthesis of other work which cautions against dismissing conflicting “world views”.

Findings

The analysis suggests that the propensity of some accounting researchers to dismiss, or ignore, research undertaken by researchers outside of their paradigm is still apparently “alive and well” within today’s accounting research community. The implications associated with ignoring or dismissing rich interdisciplinary insights are highlighted.

Research limitations/implications

The implications of the research are that many rich insights are apparently being ignored by a segment of the accounting research community and this has implications for the advancement of knowledge, education and society. The limitations of this commentary are that the views are based on personal opinion which by its very nature is biased and based on the political views of the author.

Practical implications

The practical implications are that in highlighting a propensity to ignore potentially valuable research from alternative paradigms the commentary encourages researchers to consider other world views, as well as the political foundations inherent in their own work. This can have positive implications for the advancement of knowledge, and of society.

Social implications

By highlighting the propensity of some researchers to potentially dismiss entire areas of research as not being “notable” it is hoped that there will be a revision of this tendency and this will have possible implications for the advancement of knowledge.

Originality/value

The commentary highlights how certain elements of the accounting research community continue to appear to have a propensity to forget/ignore that potentially useful insights are available from people who undertake research beyond the confines of their research paradigm.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 April 2023

Rachel Worthington and Suzanne Wheeler

Hyperfocus (HF) is characterised by an intense state of concentration/focus. The purpose of this study is to explore in what ways HF has been found to contribute towards offending…

Abstract

Purpose

Hyperfocus (HF) is characterised by an intense state of concentration/focus. The purpose of this study is to explore in what ways HF has been found to contribute towards offending behaviour and what treatments have been found to be efficacious to reduce offending behaviour where HF was a contributing factor.

Design/methodology/approach

The systematic review was performed according to the recommendations of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses. Papers were screened for quality appraisal and risk of bias. The initial search yielded 9,446 articles. Fifty-seven papers were deemed as meeting the inclusion criteria.

Findings

HF was noted to act as a vulnerability factor for aggression, sexual offending, radicalisation and stalking. HF was also observed in clients with psychopathy, autism, mental illness and those without a diagnosis. Thus, HF was not found to be offence or diagnosis specific. Furthermore, HF was found across males and females and adults and adolescents. The results identified themes in relation to the mechanisms by which HF may contribute to offending and suggested interventions for HF and offending.

Practical implications

Practitioners working with clients with HF currently lack evidence on the extent to which this contributes towards offending and recidivism and how HF could be addressed in interventions. Future research is needed to establish the role of HF in offending behaviour. Ideally, this should involve longitudinal data collection, retrospective analysis of data and sophisticated statistical analysis. This should also include exploration of the ways in which HF may be interconnected with offence risks/need factors which contribute towards offending. Research could inform the development of formal measurement tools for HF which are validated with norms for adult and adolescent offender samples. Practitioners should use case formulation to explore if HF represents a treatment need for clients they are working with.

Originality/value

This review noted that although HF has been postulated as being an important contributing factor to offending behaviour, few studies have tested this directly. From the limited studies available, HF was found to be relevant across different types of offences. HF was noted to contribute to offending due to neuropsychological mechanisms linked to executive functioning deficits and positive rewards associated with offending behaviour. Reasons for the lack of HF research are noted and recommendations for future research are discussed.

Details

The Journal of Forensic Practice, vol. 25 no. 3
Type: Research Article
ISSN: 2050-8794

Keywords

Article
Publication date: 7 September 2010

Michael Norris and Charles Oppenheim

This review aims to show, broadly, how the h‐index has become a subject of widespread debate, how it has spawned many variants and diverse applications since first introduced in…

2093

Abstract

Purpose

This review aims to show, broadly, how the h‐index has become a subject of widespread debate, how it has spawned many variants and diverse applications since first introduced in 2005 and some of the issues in its use.

Design/methodology/approach

The review drew on a range of material published in 1990 or so sources published since 2005. From these sources, a number of themes were identified and discussed ranging from the h‐index's advantages to which citation database might be selected for its calculation.

Findings

The analysis shows how the h‐index has quickly established itself as a major subject of interest in the field of bibliometrics. Study of the index ranges from its mathematical underpinning to a range of variants perceived to address the indexes' shortcomings. The review illustrates how widely the index has been applied but also how care must be taken in its application.

Originality/value

The use of bibliometric indicators to measure research performance continues, with the h‐index as its latest addition. The use of the h‐index, its variants and many applications to which it has been put are still at the exploratory stage. The review shows the breadth and diversity of this research and the need to verify the veracity of the h‐index by more studies.

Details

Journal of Documentation, vol. 66 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 25 November 2013

Anna Marie Johnson, Claudene Sproles and Robert Detmering

– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

8982

Abstract

Purpose

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Design/methodology/approach

Introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

Findings

Provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 41 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 9 November 2015

Robert Detmering, Anna Marie Johnson, Claudene Sproles, Samantha McClellan and Rosalinda Hernandez Linares

This paper aims to provide an introductory overview and selected annotated bibliography of recent resources on library instruction and information literacy across all library…

5305

Abstract

Purpose

This paper aims to provide an introductory overview and selected annotated bibliography of recent resources on library instruction and information literacy across all library types.

Design/methodology/approach

It introduces and annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2014.

Findings

It provides information about each source, discusses the characteristics of current scholarship and highlights sources that contain unique or significant scholarly contributions.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 43 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 1 March 1987

Thomas O. Nitsch

In her popular Development of Economic Analysis, Ingrid Rima writes early on of the “compatibility” of “emphasis on the state as an instrument to achieve socially optimal…

Abstract

In her popular Development of Economic Analysis, Ingrid Rima writes early on of the “compatibility” of “emphasis on the state as an instrument to achieve socially optimal results…with what has come to be called social economics”. Subsequently (1978, p. 322; 1986, p. 396), she treats of J.M. Clark's “crucial” contribution to the development (1920s/1930s) of a new type of economics he describes as “social”. Similarly, George F. Rohrlich, in his 1970 introductory essay, “The Challenge of Social Economics”, wrote of “The emerging field of social economics”, and noted that “in the United States the term was used in the 1930s and occasionally thereafter”. More recently (1982), Samuel Cameron singles out Mark A. Lutz's 1980 USE contribution, e.g., for neglecting Charles Devas(op. cit., 1876–1907) “as a contributor to the founding of social economics”, while comparing Devas to “the modern social economist”.

Details

International Journal of Social Economics, vol. 14 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 1 March 1979

F.H. Ayres and E.J. Yannakoudakis

This investigation into the structure of MARC records begins by summarising the findings of Williams and Shefner who analysed the 1974/75 Library of Congress MARC II database…

Abstract

This investigation into the structure of MARC records begins by summarising the findings of Williams and Shefner who analysed the 1974/75 Library of Congress MARC II database. Various changes in the average size of the records and the occurrence of fields was noted when compared with a previous study by Swanson in 1969/70. However, the Bradford investigation set out to establish the average size and occurrence of the various elements in each record on the UK MARC tape for 1975. After describing the methodology, the paper presents the results under eight headings. There are three tables giving details of the occurrence and rank of subfield codes. Two graphs show the frequency distribution of all unique subfields. The paper ends by stating that the study was concerned more with the factual results than with any conclusions. However, the facts in the analysis should enable the cost of COM catalogue production and the inclusion or omission of an element from the records to be calculated. 3 refs.

Details

Program, vol. 13 no. 3
Type: Research Article
ISSN: 0033-0337

Open Access
Article
Publication date: 1 December 2014

Cathy Downs and LuAnne Ktiri-Idrissi

Emotional and interpretive responses to three short stories were noted in two study populations of similar age: Qatari students in a post-highschool foundation program preparing…

Abstract

Emotional and interpretive responses to three short stories were noted in two study populations of similar age: Qatari students in a post-highschool foundation program preparing to attend branch campuses of western universities located in Qatar, and American students, many of Mexican-American heritage, from a small college in a rural setting in South Texas. It has long been thought that reading literature from a foreign culture confers educational value on the reader; in this investigation the nature of that ‘value’ was placed under study. Written responses to quiz questions or assignments were used as data; responses critical of or affirming of character, setting, plot, and literary tropes were particularly noted. Our data show that readings from an author whose culture was similar to the reader’s created interest and urged both intellectual and affective types of understanding, such as remembering, grieving, healing, forgiving, and feeling pride. Readings from ‘classic’ literature presented in historical context strongly enabled critical discussion among students in a multicultural setting, since the author’s absence from the scene ‘allows’ free conversation about his or her work without fear of insulting the author’s culture. Readings by contemporary writers from outside the reader’s culture, or ‘multicultural literature’, may cause some readers to shy away from the challenge of understanding another culture or to voice stereotypes instead of seeking ideas. Readings from outsider cultures, however, and the affective distancing of ‘othering’, enable the well-prepared educator and student to discuss how culture patterns our lives.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. 11 no. 2
Type: Research Article
ISSN: 2077-5504

Article
Publication date: 1 September 1988

Thomas O. Nitsch

In previous efforts I have dated the birth of (modern) Social Catholicism (alias: Roman‐Catholic Social Economycs) with the publication of the closely associated works of Charles…

Abstract

In previous efforts I have dated the birth of (modern) Social Catholicism (alias: Roman‐Catholic Social Economycs) with the publication of the closely associated works of Charles de Coux (1832) and Alban de Villeneuve‐Bargemont (1834/37). If indeed (and without going all the way back to Jesus of Nazareth, via Thomas Aquinas, Jerome and Ambrose et al.) that be the case, and the implication of the present assignment be correct, then we should have to date the “birth of solidarism” in the Social‐Catholic vein identically. Undaunted by Gide's virtual declaration that “they were all solidarists then”, this is what we set out to show, viz. that our Solidarism did have its birth therewith.

Details

International Journal of Social Economics, vol. 15 no. 9
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 14 September 2012

Catherine Equey Balzli and Bernard Morard

The purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the…

4378

Abstract

Purpose

The purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the following variables: accountants' skills, accountants' functions, and accountants' educational backgrounds. Each variable was studied before and after the implementation.

Design/methodology/approach

This study is an empirical research based on a case study using interviews. The authors designed a questionnaire that they discussed with participants in order to determine how they perceive accountants' job profiles.

Findings

The main finding concerned accountants' educational backgrounds. In the public administration that was studied, accountants tended overall to lack the specialized knowledge necessary to work with the complex tools in an Integrated Financial System. The paper also confirmed other authors' findings, that the necessary skill sets change when an Integrated Financial System is implemented. Actually, it was found that job descriptions did not change after the implementation as much as it was expected that they would.

Research limitations/implications

These findings are based only on participants' perceptions, because documentation was difficult to obtain. The small sample size also did not allow for generalizable results.

Practical implications

Public administrations must carefully determine the skills necessary for the accounting staff to work within an Integrated Financial System. Job descriptions must be adapted and prospective new hires should have higher qualifications as well as better accounting and ERP knowledge.

Originality/value

This research was conducted using an ethnographic approach that compared and analysed perceptions from a diverse sample of government employees. The sample population was chosen from among different departments and functions.

Details

Journal of Accounting & Organizational Change, vol. 8 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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