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Article
Publication date: 30 March 2010

Irvine Lapsley, Peter Miller and Fabrizio Panozzo

This paper aims to identify the study of cities as an important and neglected focus for accounting researchers.

4263

Abstract

Purpose

This paper aims to identify the study of cities as an important and neglected focus for accounting researchers.

Design/methodology/approach

The paper is based on a case study approach to visualizing and calculating the city.

Findings

There is a major preoccupation with the study of cities from numerous disciplinary perspectives. The positioning of cities is reaffirmed as a key part of modes of governing. This reveals tensions between disciplinary approaches based on space and design with the financial imperative of cities managed within a world which is dominated by New Public Management ideas and in which finances have primacy.

Research limitations/implications

The paper is based on one case study, and it demonstrates the need for longitudinal and interdisciplinary approaches to increase understanding of the twenty‐first century city.

Practical implications

The significance of accounting as a technology, which is embedded within the public management of cities is profound. This has major implications both for the design of financial information systems and their capacity for, and the manner of, their interactions with other disciplines in planning and managing cities.

Originality/value

This study is distinct in the manner in which it studies and reveals the importance of accounting in the management of cities. There is an increasing trend to visualize the city and represent it in numbers. This study reveals that accounting provides the most important numbers in shaping and visualizing the city.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 7 June 2022

Olga Trunova, Igor Khodachek and Aleksandr Khodachek

This study addresses the implications of smart city development paths (techno-centric and human-centric) by investigating the evolution of a city strategy, focusing on how…

Abstract

Purpose

This study addresses the implications of smart city development paths (techno-centric and human-centric) by investigating the evolution of a city strategy, focusing on how different actors in a dialogue centred on strategic planning documents for Saint Petersburg, Russia, visualised the smart city and then made it calculable.

Design/methodology/approach

The authors conducted a case study based on a documentary analysis supported by ethnographic elements relying on the smart city conceptual proposals, the approved city strategy and the artifacts of expert discussions leading to the strategy implementation plan.

Findings

Through the lens of dialogue theory, the authors show how government and non-government actors in different organisational settings devised techno-centric smart city calculations, which arose despite an initial human-centric vision.

Research limitations/implications

While the case study allowed the study to illustrate the depth and richness of the context of the authoritarian Russian state where the role of citizens in public decision-making is rather limited, different and even contrasting results could be produced in other contexts.

Practical implications

There is a gap between a smart city vision and its grounding in calculations. Thus, the human-centric elements require special attention, and the organisation of the dialogue on smart city strategy must enable plurality of voices besides those of government actors.

Originality/value

The case suggests viewing the human-centric and techno-centric perspectives not as dichotomous, but rather emerging consecutively throughout the journey from an initial strategic vision to its implementation in the city's calculations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 27 June 2019

Guijiang Duan, Zhibang Shen and Rui Liu

This paper aims to promote the integration of the relative position accuracy (RPA) measurement and evaluation in digital assembly process by adopting the model-based method. An…

Abstract

Purpose

This paper aims to promote the integration of the relative position accuracy (RPA) measurement and evaluation in digital assembly process by adopting the model-based method. An integrated framework for RPA measurement is proposed based on a model-based definition (MBD) data set. The study also aims to promote the efficiency of inspection planning of RPA measurement by improving the reusability and configurability of the inspection planning.

Design/methodology/approach

The works have been carried out on three layers. In the data layer, an extended MBD data set is constructed to describe the objects and data for defining RPA measurement items; In definition layer, a model based and hierarchical structure for RPA item definition is constructed to support quick definition for RPA measurement items. In function layer, a toolset consisting three modules is constructed in a sequence from measurement planning to RPA value solving to visualized displaying again. Based on this framework, a prototype system is developed.

Findings

The paper provides an identified practice of model-based inspection. It suggests that MBD is valuable in promoting both the integration and efficiency of digital inspection.

Research limitations/implications

The templates and constructed geometry objects given in this paper are still limited in a scenario of aircraft assembly. The integrity and universality of them still need follow-up works.

Practical implications

The paper includes implications for the model based digital inspection, the digital assembly and the extended application of MBD.

Originality/value

This paper expands the application of MBD in inspection and fulfils the need to promote the integration and efficiency of digital inspection in large-scale component assembly.

Article
Publication date: 12 October 2010

M.E. Díaz‐Fernández, C. González‐Nicieza, M.I. Álvarez‐Fernández, A.E. Álvarez‐Vigil and A. Argüelles Amado

This paper aims to present a computational approach which – setting off from measures obtained by using an overdrilling method – determines, automatically and accurately, stress…

Abstract

Purpose

This paper aims to present a computational approach which – setting off from measures obtained by using an overdrilling method – determines, automatically and accurately, stress changes undergone in terrain as a consequence of human activity.

Design/methodology/approach

The method presented uses the data from three boreholes and the elasticity theory to represent a numerical system whose resolution allows determining the stress state in a particular point. Since the system obtained is over‐dimensioned, the Levenberg‐Marquardt minimization method has been used in order to minimize errors. This paper details the analysis carried out in order to develop the computational method.

Findings

This paper provides the algorithm for determining inner stresses in a particular point of a rock mass. Besides, a method to verify obtained results is presented, including its computational encoding in C#. Furthermore, the developed methods have been integrated in a computer tool which presents the results in a graphic environment.

Research limitations/implications

The algorithms presented are applicable when using an overdrilling method to measure stresses.

Practical implications

A reliable determination of global stress state demands the use of any method that is numerically difficult to use. Thus, in practice, it is of great importance to dispose of some reliable automatic tool to calculate stress state.

Originality/value

Accuracy in the results obtained with the tool, together with the simplicity of its interface, involves a certain advantage regarding the use of a general‐scope commercial tool, since it allows – without being necessary to be an expert user – quickly obtaining results within the analysed working area.

Details

Engineering Computations, vol. 27 no. 7
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 24 January 2023

Jeremy R. Franks, Jessica Hepburn and Rachel S.E. Peden

This study aims to explore the impacts of long-term trends in the closure of abattoir businesses in the UK on the robustness of the network of abattoirs which provides private…

Abstract

Purpose

This study aims to explore the impacts of long-term trends in the closure of abattoir businesses in the UK on the robustness of the network of abattoirs which provides private kill services.

Design/methodology/approach

This proof-of-concept study uses responses from a farmer and an abattoir survey in a spatial analysis to help visualise the private kill network. Monte Carlo simulation is used to estimate the impacts of possible further closures of private kill abattoirs on the robustness of the private kill network.

Findings

In August 2020, 18% of the area of the UK was more than 45 km from a private kill abattoir, 21% was serviced by one, 14% by two and 47% by three or more abattoirs. After randomly removing 9 and 18% of private kill abattoirs, to reflect the current trend in the closure of private kill abattoirs, the area of the UK more than 45 km from a private kill service and the areas with one and two providers increased, whilst the area with three or more providers decreased for each scenario. This approach, therefore, can be used to quantify the network's resilience to further closures.

Research limitations/implications

The additional information that would be needed to allow this approach to help policymakers identify strategically valuable abattoir businesses is discussed.

Originality/value

No other national or international study has attempted to quantify the robustness of the network of private kill abattoirs.

Details

British Food Journal, vol. 125 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Abstract

Details

Sociometrics and Human Relationships
Type: Book
ISBN: 978-1-78714-113-1

Article
Publication date: 5 September 2020

Yanan Yu, Marguerite Moore and Lisa P. Chapman

The study primarily aims to examine an emerging fashion technology, direct-to-garment (DTG) printing, using data mining-driven social network analysis (SNA). Simultaneously, the…

Abstract

Purpose

The study primarily aims to examine an emerging fashion technology, direct-to-garment (DTG) printing, using data mining-driven social network analysis (SNA). Simultaneously, the study also demonstrates application of a group novel computational technique to capture, analyze and visually depict data for strategic insight into the fashion industry.

Design/methodology/approach

A total of 5,060 tweets related to DTG were captured using Crimson Hexagon. Python and Gephi were applied to convert, calculate and visualize the yearly networks for 2016–2019. Based on graph theory, degree centrality and betweenness centrality indices guide interpretation of the outcome networks.

Findings

The findings reveal insights into DTG printing technology networks through identification of interrelated indicators (i.e. nodes, edges and communities) over time. Deeper interpretation of the dominant indicators and the unique changes within each of the DTG communities were investigated and discussed.

Practical implications

Three SNA models suggest directions including the dominant apparel categories for DTG application, competing alternatives for apparel decorating approaches to DTG and growing market niches for DTG. Interpretation of the yearly networks suggests evolution of this domain over the investigation period.

Originality/value

The social media based, data mining-driven SNA method provides a novel path and a powerful technique for scholars and practitioners to investigate information among complex, abstract or novel topics such as DTG. Context specific findings provide initial insight into the evolving competitive structures driving DTG in the fashion market.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 25 no. 2
Type: Research Article
ISSN: 1361-2026

Keywords

Article
Publication date: 13 January 2020

Silvia Ayuso, Pablo Sánchez, José Luis Retolaza and Mònica Figueras-Maz

This paper aims to explore how to quantify the social value generated by higher education from a social accounting perspective. The proposed approach is integrated social value…

Abstract

Purpose

This paper aims to explore how to quantify the social value generated by higher education from a social accounting perspective. The proposed approach is integrated social value (ISV) analysis, a social accounting model that considers both the economic value and the social value created by an organisation for its stakeholders.

Design/methodology/approach

The ISV analysis has been applied to Pompeu Fabra University, following a participatory action research process with representatives of the university and its stakeholders.

Findings

The final ISV includes not only the social value created through the university’s economic activity – captured by economic and financial accounting indicators – but also the specific social value created for the different stakeholders by means of non-market relationships, which were monetised through the use of indicators and financial proxies.

Research limitations/implications

Like other social accounting methodologies, ISV analysis suffers from some limitations regarding data availability and economic pricing, that partly will be resolved with maturation of the methodology and increasing standardisation.

Practical implications

By using appropriate proxies, the non-market value of the university can be monetised and integrated with university’s market value. The social value results become a valuable tool for developing useful indicators for internal management and external communication.

Social implications

The process of measuring the social value created by universities provides a way to meet the rising demands for greater accountability and transparency and facilitates engagement with stakeholders on how these institutions are contributing to a sustainable society.

Originality/value

ISV is a recently proposed social accounting model that combines an organisation’s economic and social results into a single concept of value creation and thus contributes to advance the field of social accounting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 6 October 2022

Xu Wang, Xin Feng and Yuan Guo

The research on social media-based academic communication has made great progress with the development of the mobile Internet era, and while a large number of research results…

Abstract

Purpose

The research on social media-based academic communication has made great progress with the development of the mobile Internet era, and while a large number of research results have emerged, clarifying the topology of the knowledge label network (KLN) in this field and showing the development of its knowledge labels and related concepts is one of the issues that must be faced. This study aims to discuss the aforementioned issue.

Design/methodology/approach

From a bibliometric perspective, 5,217 research papers in this field from CNKI from 2011 to 2021 are selected, and the title and abstract of each paper are subjected to subword processing and topic model analysis, and the extended labels are obtained by taking the merged set with the original keywords, so as to construct a conceptually expanded KLN. At the same time, appropriate time window slicing is performed to observe the temporal evolution of the network topology. Specifically, the basic network topological parameters and the complex modal structure are analyzed empirically to explore the evolution pattern and inner mechanism of the KLN in this domain. In addition, the ARIMA time series prediction model is used to further predict and compare the changing trend of network structure among different disciplines, so as to compare the differences among different disciplines.

Findings

The results show that the degree sequence distribution of the KLN is power-law distributed during the growth process, and it performs better in the mature stage of network development, and the network shows more stable scale-free characteristics. At the same time, the network has the characteristics of “short path and high clustering” throughout the time series, which is a typical small-world network. The KLN consists of a small number of hub nodes occupying the core position of the network, while a large number of label nodes are distributed at the periphery of the network and formed around these hub nodes, and its knowledge expansion pattern has a certain retrospective nature. More knowledge label nodes expand from the center to the periphery and have a gradual and stable trend. In addition, there are certain differences between different disciplines, and the research direction or topic of library and information science (LIS) is more refined and deeper than that of journalism and media and computer science. The LIS discipline has shown better development momentum in this field.

Originality/value

KLN is constructed by using extended labels and empirically analyzed by using network frontier conceptual motifs, which reflects the innovation of the study to a certain extent. In future research, the influence of larger-scale network motifs on the structural features and evolutionary mechanisms of KLNs will be further explored.

Details

Aslib Journal of Information Management, vol. 75 no. 6
Type: Research Article
ISSN: 2050-3806

Keywords

Content available
Article
Publication date: 1 November 2022

Anatoli Bourmistrov and Jan Mouritsen

630

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

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