Search results1 – 10 of over 246000
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research…
This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.
This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.
This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.
This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.
This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
Since at least the 1970s, the American research university system has experienced episodic periods of austerity, frequently accompanied by expressions of concern about the threats that these conditions pose to U.S. scientific and technological leadership. In general, austerity has been tied to fluctuations in Federal Government funding of academic research and macroeconomic fluctuations that have shrunk state government budget revenues. Even amidst these episodes, the system has continued to expand and decentralize. The issue at present is whether this historic resiliency, of being a marvelous invalid, will overcome adverse contemporary trends in Federal and state government funding, as well as political trends that eat away at the societal bonds between universities and their broader publics. The paper juxtaposes examinations of the organizational and political influences that have given rise to the American research university system, trends in research revenues and research costs, and contemporary efforts by universities to balance the two. It singles out the secular decline in state government’s support of public universities as the principal reason why this period of contraction is different from those of the past. Rather though then these trends portending a market shakeout, as some at times have predicted, the projection here is that the academic research system will continue to be characterized by excess capacity and recurrent downward pressures on research costs. Because the adverse impacts are concentrated in the public university sector, they may also spill over into political threats to the current system of awarding academic research grants primarily via competitive, merit review arrangements.
We survey and organize over fifty years of theoretical research on status and expectation state processes. After defining some key terms in this theoretical approach, we…
We survey and organize over fifty years of theoretical research on status and expectation state processes. After defining some key terms in this theoretical approach, we briefly describe theories and branches in the program.
We also focus on a few theories that illustrate distinct patterns of theory growth, using them to show the variety of ways in which the research program has grown.
The program structure developed from a single set of theories on development and maintenance of group inequality in the 1960s to six interrelated branches by 1988. Between 1988 and today, the overall structure has grown to total 19 different branches. We briefly describe each branch, identifying over 200 resources for the further study of these branches.
Although the various branches share key concepts and processes, they have been developed by different researchers, in a variety of settings from laboratories to schools to business organizations. Second, we outline some important issues for further research in some of the branches. Third, we emphasize the value of developing new research methods for testing and applying the theories.
These theories have been used to explain phenomena of gender, racial, and ethnic inequality among others, and for understanding some cases of personality attributions, deviance and control processes, and application of double standards in hiring.
Status and expectation state processes often operate to produce invidious social inequalities. Understanding these processes can enable social scientists to devise more effective interventions to reduce these inequalities.
Originality/Value of the Chapter
Status and expectation state processes occupy a significant segment of research into group processes. This chapter provides an authoritative overview of ideas in the program, what is known, and what remains to be discovered.
Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).
The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.
This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.
With growing interest in the uses of hedonic technologies and gamification in system design, the concept of cognitive absorption (CA) has become increasingly salient in…
With growing interest in the uses of hedonic technologies and gamification in system design, the concept of cognitive absorption (CA) has become increasingly salient in the information systems literature. However, little effort has been made to evaluate the research status and consolidate the current literature findings. To fill these research gaps, the authors conducted a literature review on CA. The authors then proposed an integrative framework that summarises the key elements of and variables related to CA and their relationships. The major findings of the study are discussed, and an agenda for future research is proposed.
The purpose of this paper is to offer reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary…
The purpose of this paper is to offer reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions.
This paper offers a critical reflection based on the author's observations as an IC researcher, reviewer and editor. The author also supports the arguments with some evidence from the research about IC research.
The author argues that most ICR is falling short of achieving “the most advanced level of knowledge and technology” of the art because it inherits flaws from prior research, thus threatening its legitimacy and impact.
The author argues that researchers need to go back to the methodological drawing board when designing IAR so future research can achieve its full potential. To do so researchers also need their research to be transformational to engender change, and to be transdisciplinary, which encompasses research beyond the current boundaries of accounting and management.
The author identifies and introduces three research shortcuts that prevent ICR projects from being state of the art being copycat, Furphy and technophobic research which provide insights into why not all ICR research is not “state of the art”.
For the longest period of its history, the university was the guardian and transmitter – not the producer – of knowledge. This relatively recent change of transmitting…
For the longest period of its history, the university was the guardian and transmitter – not the producer – of knowledge. This relatively recent change of transmitting canonical knowledge and generating new knowledge is normally associated with Wilhelm von Humboldt. Other highly influential university models were provided by France and Great Britain. The association of certain types of universities with particular countries is a strong indicator of the intricate link between nation-state and education. Hence, the history of tertiary education and its elite institutions, the research universities, must be considered in relation with a sea change in educational history – the gradual emergence of national education systems. Only under the conditions of the by now standard form of organizing modern societies as nation-states did education become a central institution (Meyer, Boli, Thomas, & Ramirez, 1997) collapsing individual perfectibility and national progress. The nationally redefined university was integrated into the education system as its keystone while also being considered the motor of societal development. From a social history perspective, the latter aspect in particular indicates the pragmatic (training professionals, imparting military and technical knowledge, etc.) and symbolic expectations, “myths” of the nation-state that have been so aptly described and analyzed in numerous macro-sociological neo-institutionalist studies (Meyer, Ramirez, & Soysal, 1992; Meyer et al., 1997; Ramirez & Boli, 1987). In a macro-phenomenological perspective, the term “myth” is used to denote a fundamental change in the self-description of European society which since the late eighteenth and early nineteenth centuries no longer views itself as consisting of separate collectivities divided from each other by social origin – as was the case under feudal conditions – with each collectivity providing itself the necessary education for its members or being provided for by others in the case of neediness. Instead, as a result of a number of material and immaterial changes, society now defines the individual as its key unit, with the nation being consequently the aggregate of individuals and not of collectivities and the state redefined as the guardian of the nation. This conception might be taken as a kind of overlapping area which includes different approaches, such as Michel Foucault's concept of the disciplinary society (Foucault, 1977), Balibar and Wallerstein's (1991) deliberations on the relation between race, class, and nation, and Benedict Anderson's (1991) description of nations as imagined communities. All these studies could be taken as sharing the notion of “constructedness” (cf. Berger & Luckmann, 1972) of modern society with the neo-institutionalist perspective. The concept of a “world polity” which encompasses the “myths” society is based on, the overall notion of a cognitive culture, which takes Max Weber's concept of rationality as a point of departure, is identified as the basis of isomorphic change in the organizational structure of modern education systems (cf. Baker & Wiseman, 2006). However, the strong emphasis on international, world system embeddedness of nation-states and their education systems is not to be taken as a unidirectional dependence on external forces. While modern nation-states originate from and remain tied to international dynamics and developments, they are conceived as unique entities. For most of their history, modern nation-states have been preoccupied with making themselves distinct from each other. Thus, while international competition has always been present, looking abroad traditionally meant reworking, adapting, and reshaping what was imported, or borrowed (Halpin & Troyna, 1995; Steiner-Khamsi, 2004). This is true for education as well as for other areas of society.
In this paper, we conduct a conceptual and bibliographic analysis of the literature that deals with the international strategy of state-owned enterprises (SOEs), with…
In this paper, we conduct a conceptual and bibliographic analysis of the literature that deals with the international strategy of state-owned enterprises (SOEs), with particular attention to SOEs from emerging economies (EEs). We first review the state of the art in defining the concepts of EEs and SOEs. We then conduct a detailed bibliographic analysis of the literature pertaining to SOEs’ involvement in international activities, whether as outward foreign investors or as potential local partners of inward-investing multinational enterprises. The analysis covers general trends in the literature, prominent research questions and outcome variables, use of theories, and choices pertaining to methodology (type of research and effects, empirical contexts). We document a literature that is fast-growing and well balanced in some respects. In other respects, we advance recommendations pertaining to (a) consistency and precision in the use of the concepts of “state-owned enterprise” and “emerging economy”; (b) search for specific evidence on the outward activities of EE SOEs in less-developed economies and even in other EEs, and on their performance; (c) understanding of relative propensities of local SOEs and inward investors to collaborate, and what happens when SOEs encounter each other across borders; (d) opportunities to strengthen the theoretical foundations and contributions of this research; and (e) minding the mix of home and host countries in studies and avoiding undue generalization from what has become a predominantly China-centric literature.
The purpose of this paper is to address the key developments concerning innovation at universities at a macro level. It describes the key trends and changes in the…
The purpose of this paper is to address the key developments concerning innovation at universities at a macro level. It describes the key trends and changes in the governance of universities and the transformation of universities into organizational actors. This also affects the governance on academic research in the sense that it leads to a gradual evolution of the specific public science system in which research is being initiated and executed.
Cultural evolution involves social articulation and transmission of knowledge. What makes a culture distinctive is how it distributes interactions in the information-space.
The innovation policies of the European Union play a noticeable, but not yet dominant, role in the EU member states, at least not in the large member states. The wide gap between the North of Europe and the South and East of Europe in innovative performance is – despite the innovation policies of the European Union – still difficult to overcome.
The actual innovative performance of ten European countries has been evaluated. Northern European countries show a higher score on the Innovation Index, whereas countries in Southern Europe score relatively low. Can we relate this difference to cultural factors?