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Article
Publication date: 1 October 2008

P. de Jager

Empirical accounting research frequently makes use of data sets with a time‐series and a cross‐sectional dimension ‐ a panel of data. The literature review indicates that…

Abstract

Empirical accounting research frequently makes use of data sets with a time‐series and a cross‐sectional dimension ‐ a panel of data. The literature review indicates that South African researchers infrequently allow for heterogeneity between firms when using panel data and the empirical example shows that regression results that allow for firm heterogeneity are materially different from regression results that assume homogeneity among firms. The econometric analysis of panel data has advanced significantly in recent years and accounting researchers should benefit from those improvements.

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Meditari Accountancy Research, vol. 16 no. 2
Type: Research Article
ISSN: 1022-2529

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Book part
Publication date: 22 November 2012

Cameron K. Tuai

Purpose – The integration of librarians and technologists to deliver information services represents a new and costly organizational challenge for many library…

Abstract

Purpose – The integration of librarians and technologists to deliver information services represents a new and costly organizational challenge for many library administrators. To understand how to control the costs of integration, this study uses structural contingency theory to study the coordination of librarians and technologists within the information commons.

Design/methodology/approach – This study tests the structural contingency theory expectation that an organization will achieve higher levels of performance when there is a positive relationship between the degree of workflow interdependence and the complexity of coordinative structures necessary to integrate these workflows. This expectation was tested by (a) identifying and collecting a sample of information common; (b) developing and validating survey instruments to test the proposition; and (c) quantitatively analyzing the data to test the proposed contingency theory relationship.

Findings – The contingency theory expectations were confirmed by finding both a positive relationship between coordination and interdependence and a positive relationship between perceptions of performance and degree of congruency between interdependence and coordination.

Limitations – The findings of this study are limited to both the context of an information common and the structures tested. Future research should seek to both broaden the context in which these findings are applicable, and test additional structural relationships as proposed by contingency theory

Practical implications – This study contributes to the library profession in a number of ways. First, it suggests that managers can improve IC performance by matching coordination structures to the degree of interdependence. For instance, when librarians and technologists are strictly co-located, managers should coordinate workflows using less resource-intensive policies rather than meetings. Second, the instruments developed in this study will improve the library manager's ability to measure and report unit interdependence and coordination in a valid and reliable manner. Lastly, it also contributes to the study of structural contingency theory by presenting one of the first empirical confirmations of a positive relationship between interdependence and coordination.

Originality/value – This study represents one of the first empirical confirmations of the structural contingency theory expectations of both a positive relationship between workflow interdependence and coordination, and a positive relationship between performance and coordination's fit to workflow interdependence. These findings are of value to both organizational theorists and to administrators of information commons.

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Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-78190-313-1

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Article
Publication date: 7 June 2018

Phillip de Jager, Ilse Lubbe and Elmarie Papageorgiou

Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the…

Abstract

Purpose

Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics who are CAs to obtain doctorates in an environment dominated by the profession, where promotion is possible to Full Professor without a Doctorate but not without the professional qualification of CA. And did these doctoral CAs face challenges on their journey, such as resistance from colleagues?

Design/methodology/approach

A total of 22 academic CAs with doctorates and 18 academic CAs studying towards doctorates were surveyed to gain a deeper understanding of who they are, what their motivations were for undertaking the doctorate journey and what they experienced.

Findings

The main finding of this study is that the culture of accounting departments in South Africa is beginning to shift from being teaching orientated towards being more research orientated. The CAs are pursuing doctorates for the purpose of career progression and for intrinsic personal reasons. The main challenges that they faced on their journey were finding the time for family and a social life and a lack of support from colleagues and their institution. However, support seems to be improving.

Research limitations/implications

The change to a research-orientated culture in South African departments of accounting, as envisioned by Van der Schyf (2008), is only now starting to take place. These CAs with doctorates provide evidence of that change.

Originality/value

The value of this study is to provide accounting academics and the profession with a better understanding of, and a greater sensitivity to, accounting academics operating under the influence of the South African Institute of Chartered Accountants (SAICA). The study also adds to the limited amount of literature on the motives and experiences of doctoral students, especially accounting doctoral students.

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Meditari Accountancy Research, vol. 26 no. 2
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 September 1997

P.J. de Jager, J.J. Broek and J.S.M. Vergeest

The third part of a comprehensive six‐part series on a promising and growing approach to mechanical attachment amenable to automation. Integral snap‐fit attachment design…

Abstract

The third part of a comprehensive six‐part series on a promising and growing approach to mechanical attachment amenable to automation. Integral snap‐fit attachment design has traditionally focused almost exclusively on the individual features that actually accomplish locking between parts of an assembly (e.g. cantilever hooks, bayonet‐fingers, compressive hooks, traps, and others). The placement and orientation of features that facilitate or enhance engagement or eliminate unwanted translation, rotation or vibration, i.e. locating features and enhancements, are rarely considered. Here, describes integral features classified as locks, locators or enhancements. More importantly, presents a systematic six‐step approach or methodology to guide designers at the higher, attachment or conceptual design level (as opposed to lower, feature or detail design level).

Details

Assembly Automation, vol. 17 no. 3
Type: Research Article
ISSN: 0144-5154

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Article
Publication date: 7 February 2017

Abimbola Olukemi Windapo and Astrette Cloete

This paper aims to examine briefing practices and whether these are related to the quality of brief documents and client satisfaction in constructed health-care facilities…

Abstract

Purpose

This paper aims to examine briefing practices and whether these are related to the quality of brief documents and client satisfaction in constructed health-care facilities in South Africa. The rational for the examination stems from the view held by scholars that the briefing process is critical to the success of projects, as well as client/user satisfaction in the constructed facility, and also because of undocumented reports of client/end-user dissatisfaction in constructed health-care facilities in South Africa.

Design/methodology/approach

The research process consisted of a literature review to identify existing briefing framework and practices in use applicable to facilities. This was supported by an exploratory case study of a recently completed public hospital in East London, South Africa. Data collection for the study was undertaken by means of conducting semi-structured interviews with two groups consisting of client representatives and the technical design team on the project.

Findings

The research established that in the context of this case study, inadequate client consultation took place, not all design consultants were adequately involved in the development of the project brief, limited use was made of a specific briefing framework in developing the project brief and that despite these shortcomings in the briefing process followed, a comprehensive good quality briefing document was produced and the client was satisfied with the health-care facility constructed.

Research limitations/implications

The results of this study are generalizable with health-care facilities only. As such, research inferences and projections can only be made within this set and may not necessarily be applicable to the wider construction sector or to all projects within this sector.

Practical implications

The implications of this research are applicable to constructed health-care facilities. Practical inferences include the need to acknowledge that there is a need for a briefing framework, which should outline the involvement of all design consultants and client representatives when developing the project briefs for health-care facilities. The briefing framework is proposed for use in addressing the shortcomings in the briefing processes and practices and will also help the client in the choice of a brief process and practice which will comprehensively capture their requirements, give clear directives/information to the design consultants and will result in higher levels of end-user/patient satisfaction in the constructed health-care facility.

Social implications

Clients and allied professionals in charge of health-care facilities’ construction are encouraged to consider the implementation of a standard framework for use in the briefing process. This reflection should encourage engagement through formative legislative provision and transparent awareness campaigns.

Originality/value

This work is original insofar, as it directly addresses the alignment of briefing practices to quality of brief documents and client satisfaction in constructed health-care facilities within the context of the South African construction industry. However, similar exercises have been undertaken on briefing practices in the wider construction sector.

Details

Facilities, vol. 35 no. 1/2
Type: Research Article
ISSN: 0263-2772

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Book part
Publication date: 26 February 2016

Christine Stilwell

Since the 1994 regime change many South African public libraries have been destroyed by the communities they were serving which raises questions about how communities…

Abstract

Purpose

Since the 1994 regime change many South African public libraries have been destroyed by the communities they were serving which raises questions about how communities perceive these libraries. With the loss of activist library organizations, few insights are gained from activists or critical librarianship on how to respond. In this context, the chapter examines public library social inclusion and poverty alleviation initiatives, and government conditional grants to public libraries.

Methodology/approach

Using a transformative paradigm, a qualitative approach and thematic analysis, the chapter examines recent literature on public libraries and social inclusion, and local annual and parliamentary reports. A mini-survey yields case study material.

Findings

The findings augment the scarce store of recent evidence on South African public libraries. Most provinces had built new libraries, upgraded others, and installed information and communication infrastructure to enhance access. Problems included governance, fund wastage, and staffing. The libraries have great potential to improve their relevance for local communities.

Research limitations

The poor survey response rate and lack of a comprehensive national database on public libraries limits the research. Annual reports are uneven in comprehensiveness, making comparison difficult.

Practical implications

The chapter recommends (i) creating a national information system to monitor service delivery via the grants and enable rigorous investigation of their impact and (ii) increased government support for public library social inclusion initiatives.

Originality/value

First hand evidence from local librarians and official reports demonstrates the grants’ effect on public library promotion of social inclusion and shows what is possible in a situation of historical inequities.

Details

Perspectives on Libraries as Institutions of Human Rights and Social Justice
Type: Book
ISBN: 978-1-78635-057-2

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Article
Publication date: 1 December 1997

P.J. de Jager, J.J. Broek and J.S.M. Vergeest

Current rapid prototyping processes are mainly based on layered manufacturing techniques using 2.5D slices. Defines manufacturing by means of 2.5D slices as a zero order…

Abstract

Current rapid prototyping processes are mainly based on layered manufacturing techniques using 2.5D slices. Defines manufacturing by means of 2.5D slices as a zero order approximation. A disadvantage of this approximation is the staircase effect, requiring thin layers to be used. If the outer surfaces of the slices can be inclined, speaks of a first order approximation. This approximation is achieved by linear interpolation between adjacent contours, resulting in ruled slices. Describes a method to approximate a given model geometry in a layered fashion not exceeding a user‐defined error δ using either a zero or a first order approximation and an adaptive layer thickness. Analyses the model geometry for curvature and inclination in order to determine the adaptive layer thickness. Provides a method for matching corresponding contours from adjacent slices. Several test objects have been processed using both zero and first order approximation. Shows that the first order approximation significantly reduces the number of required layers for a given δ when compared to the zero order approximation.

Details

Rapid Prototyping Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 8 August 2016

Grant Samkin and Lesley Stainbank

Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure…

Abstract

Purpose

Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment.

Design/methodology/approach

Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature.

Findings

The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research.

Practical implications

This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession.

Originality/value

This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

Details

Meditari Accountancy Research, vol. 24 no. 3
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 31 August 2020

Ilse Lubbe and Angus Duff

Accounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of…

Abstract

Purpose

Accounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of prospective professional accountants. The purpose of this paper is to empirically evaluate the relationship between research and teaching and to consider why accounting academics in SA prioritise teaching over research.

Design/methodology/approach

The paper uses a questionnaire developed in the UK to assess SA accounting academics’ views of the teaching-research nexus. Cluster analysis is undertaken to identify and describe the patterns of responses of respondents.

Findings

The findings identify three clusters. The largest subgroup indicates an equal awareness of both the potential benefits and pitfalls of integrating teaching and research. A second subgroup views teaching and research as symbiotic, while the third subgroup sees the two activities as working against each other and competing for scarce resources. This study finds that conflict exists between professional membership and academic research, and a focus on teaching a professionally orientated accounting curriculum remains dominant in SA.

Research limitations/implications

The attitudes to teaching and research within SA are likely to be dynamic and subject to change. The findings have implications for the development of accounting academics and potentially, for addressing the gap between accounting research, practice and education.

Originality/value

This research contributes to a significant corpus of work considering the teaching-research nexus and a nascent body of work considering the relationship of research to teaching in accounting. The findings may be of interest to policymakers, practitioners and academics.

Details

Meditari Accountancy Research, vol. 29 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 19 August 2020

Mahdi Moradi, Mahdi Salehi, Hossein Tarighi and Mahdi Saravani

Independent auditors play an important role in increasing the reliability of financial information by giving their professional opinion on the financial statements of…

Abstract

Purpose

Independent auditors play an important role in increasing the reliability of financial information by giving their professional opinion on the financial statements of business units. Therefore, the purpose of this study is to investigate the relationship between the audit adjustments and financing of companies.

Design/methodology/approach

The sample of the study includes 173 Iranian companies listed on the Tehran Stock Exchange (TSE) between 2010 and 2017.

Findings

There is no significant association between the profit incremental audit adjustments (Disagreement) and financing of companies in the current year and the following year through a loan. Furthermore, there is no meaningful relationship between the earnings downward/upward audit adjustments (Disagreement) and the financing of companies in the current year and the following year through ordinary stocks. However, there is a meaningful relationship between the profit downward audit adjustments (Disagreement) and the financing of firms in the current year through a loan. In general, as Iran's economy is facing severe economic sanctions, the existence of a high inflation rate has led to a steady increase in the stock prices of Iranian companies; hence, investors regardless of audit reports prefer to invest their money in the stock market so that it does not lose its purchasing power. Under these disaster economic circumstances, creditors are less willing to lend to companies with lower profits.

Originality/value

The results of the current study extend the knowledge of previous studies as financial pressures from economic sanctions have both positive and negative psychological effects on corporate financing.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 4
Type: Research Article
ISSN: 2042-1168

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