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Although many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.

Comparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.

The potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.

This paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.

Accounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.

The paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

Comparative opinions widely exist in online reviews as a common way of expressing consumers’ ideas or preferences toward certain products. Such opinion-rich texts are key proxies for detecting product competitiveness. The purpose of this paper is to set up a model for competitiveness analysis by identifying comparative relations from online reviews for restaurants based on both pattern matching and machine learning.

The authors define the sub-category of comparative sentences according to Chinese linguistics. Classification rules are set up for each type of comparative relations through class sequence rule. To improve the accuracy of classification, a comparative entity dictionary is then introduced for further identifying comparative sentences. Finally, the authors collect reviews for restaurants from Dianping.com to conduct experiments for testing the proposed model.

The experiments show that the proposed method outperforms the baseline methods in terms of precision in identifying comparative sentences. On the basis of such comparison-rich sentences, product features and comparative relations are extracted for sentiment analysis, and sentimental score is assigned to each comparative relation to facilitate competitiveness analysis.

Only the explicit comparative relations are discussed, neglecting the implicit ones. Besides that, the study is grounded in the assumption that all features are homogeneous. In some cases, however, the weights to different aspects are not of the same importance to market.

On the basis of comparative relation mining, product features and comparative opinions are extracted for competitiveness analysis, which is of interest to businesses for finding weakness or strength of products, as well as to consumers for making better purchase decisions.

Comparative relation mining could be possibly applied in social media for identifying relations among users or products, and ranking users or products, as well as helping companies target and track competitors to enhance competitiveness.

The authors propose a research framework for restaurant competitiveness analysis by mining comparative relations from online consumer reviews. The results would be able to differentiate one restaurant from another in some aspects of interest to consumers, and reveal the changes in these differences over time.

The purpose of this study is to describe and analyse the methods and standards of valuation used by Swedish professional property valuers when appraising commercial properties and factors affecting those standards. The study builds on a 2002 comparative study of valuers in four European countries by McParland et al. (2002), but focuses specifically on property valuers in Sweden.

In 2010-2011, a questionnaire was used in face-to-face interviews with about half of the authorised property valuers in Sweden. Another questionnaire was emailed to all authorised property valuers in Sweden 2015 and again about half participated.

Analysis of the results shows some new trends in used and preferred standards and methods. Although Swedish valuers still rely mainly on local guidelines, they now increasingly use international standards and company guidelines, which may indicate a growing, if indirect, form of internationalisation. Swedish valuers still use discounted cash flow as their primary method, but their use of comparative methods has increased.

The data in this comparative study of valuation standards and methods over time used were collected from a specific group of property valuers authorised through the professional Swedish organisation Samhällsbyggarna (Swedish Professionals for the Built Environment), which contributes to an insight in the presiding of the harmonisation of valuation methods and standards.

This paper aims to present the merits of cross‐national comparative research as a method for pushing the frontier of knowledge about planning laws. Since in every country there is usually some dissatisfaction with its present planning laws or certain aspects of them, cross‐national research can open an arena of alternatives based on real‐life experiences. To demonstrate this argument the paper focuses on a shared dilemma – how should the law handle the negative effects of some planning decisions on land values. This case is used to demonstrate both the comparative method and the usefulness of comparative findings. The conclusions point out the opportunities for cross‐learning.

The overall argument about the comparative research draws on the author's extensive experience in conducting cross‐national research on a variety of issues in planning laws. The research on compensation rights reported here draws on the author's recent book which analyses the laws and practices in 13 countries. To ensure a “common platform” for comparison, the author developed a method based on a set of factual scenarios and a shared framework of topics. A team of country‐based researchers conducted the legal analysis, and the team leader conducted the comparative analysis.

The 13‐country analysis shows that there is a great variety of approaches to compensation rights around the world and a broad range of degrees, from no compensation at all to extensive compensation rights. There is no “consensual approach”. The search for similarities based on region in the world, legal family, cultural background, density or demography, shows that the differences cannot be “explained” on the basis of these variables. The degree of political controversy on this issue also varies greatly. The breadth of laws and practices offer a range of alternative models to enrich local debates.

Any comparative research on a new topic is bound to be exploratory. There are not yet any established theories in planning law (or in comparative research) from which hypotheses can be derived and tested. However, the large sample of countries, covering 40 per cent of the OECD countries (at the time), and the careful shared method have likely produced reliable findings.

Most of the comparative research that the author has conducted over the years charted new grounds in both its topics and its comparative breadth. The paper reports in brief on cross‐national comparative research on compensation rights. The full research, on which this paper draws (published as a book in 2010), is the first to look at this specific issue globally with a large 13‐country sample of OECD countries.

This article is intended to stimulate theoretical reflection in international comparative studies in library and information science (comparative LIS).

The need for theory is emphasized and shortcomings in comparative LIS in respect of theory are identified. On the basis of literature from other comparative disciplines, a framework for examining issues of metatheory, methodology and methods is constructed. Against this background the role of theory and metatheory in the literature of comparative LIS is evaluated. General observations are illustrated using examples selected from comparative studies in LIS.

Much of the literature of comparative LIS is atheoretical and based on assumptions that reflect naive empiricism. Most comparativists in LIS fail to link their work to that of colleagues, so that no body of theory is built up. Insufficient use is made of theory from other social science disciplines. There is a little evidence of awareness of metatheoretical assumptions in the sociological, teleological, ontological, epistemological and ethical dimensions.

While general observations are presented about the literature of comparative LIS, this is not a bibliometric study. Issues of methodology and method are not dealt with.

Recommendations are made for improving teaching and research in comparative LIS. Concepts presented here are of value to the wider LIS community, particularly in internationally oriented research and practice.

Since the 1980s there has been very little conceptual and methodological reflection on comparative LIS. This article alerts the LIS profession to new thinking in other comparative disciplines.

With the advancements in photo editing software, it is possible to generate fake images, degrading the trust in digital images. Forged images, which appear like authentic images, can be created without leaving any visual clues about the alteration in the image. Image forensic field has introduced several forgery detection techniques, which effectively distinguish fake images from the original ones, to restore the trust in digital images. Among several forgery images, spliced images involving human faces are more unsafe. Hence, there is a need for a forgery detection approach to detect the spliced images.

This paper proposes a Taylor-rider optimization algorithm-based deep convolutional neural network (Taylor-ROA-based DeepCNN) for detecting spliced images. Initially, the human faces in the spliced images are detected using the Viola–Jones algorithm, from which the 3-dimensional (3D) shape of the face is established using landmark-based 3D morphable model (L3DMM), which estimates the light coefficients. Then, the distance measures, such as Bhattacharya, Seuclidean, Euclidean, Hamming, Chebyshev and correlation coefficients are determined from the light coefficients of the faces. These form the feature vector to the proposed Taylor-ROA-based DeepCNN, which determines the spliced images.

Experimental analysis using DSO-1, DSI-1, real dataset and hybrid dataset reveal that the proposed approach acquired the maximal accuracy, true positive rate (TPR) and true negative rate (TNR) of 99%, 98.88% and 96.03%, respectively, for DSO-1 dataset. The proposed method reached the performance improvement of 24.49%, 8.92%, 6.72%, 4.17%, 0.25%, 0.13%, 0.06%, and 0.06% in comparison to the existing methods, such as Kee and Farid's, shape from shading (SFS), random guess, Bo Peng et al., neural network, FOA-SVNN, CNN-based MBK, and Manoj Kumar et al., respectively, in terms of accuracy.

The Taylor-ROA is developed by integrating the Taylor series in rider optimization algorithm (ROA) for optimally tuning the DeepCNN.

Software-define vehicular networks (SDVN) assure the direct programmability for controlling the vehicles with improved accuracy and flexibility. In this research, the resource allocation strategy is focused on which the seek-and-destroy algorithm is implemented in the controller in such a way that an effective allocation of the resources is done based on the multi-objective function.

The purpose of this study is focuses on the resource allocation algorithm for the SDVN with the security analysis to analyse the effect of the attacks in the network. The genuine nodes in the network are granted access to the communication in the network, for which the factors such as trust, throughput, delay and packet delivery ratio are used and the algorithm used is Seek-and-Destroy optimization. Moreover, the optimal resource allocation is done using the same optimization in such a way that the network lifetime is extended.

The security analysis is undergoing in the research using the simulation of the attackers such as selective forwarding attacks, replay attacks, Sybil attacks and wormhole attacks that reveal that the replay attacks and the Sybil attacks are dangerous attacks and in future, there is a requirement for the security model, which ensures the protection against these attacks such that the network lifetime is extended for a prolonged communication. The achievement of the proposed method in the absence of the attacks is 84.8513% for the remaining nodal energy, 95.0535% for packet delivery ratio (PDR), 279.258 ms for transmission delay and 28.9572 kbps for throughput.

The seek-and-destroy algorithm is one of the swarm intelligence-based optimization designed based on the characteristics of the scroungers and defenders, which is completely novel in the area of optimizations. The diversification and intensification of the algorithm are perfectly balanced, leading to good convergence rates.

Whilst the real estate development appraisal practices of large national and international real estate companies are well understood, relatively little is known about how development appraisals are conducted by indigenous appraisers and valuers in developing countries. The purpose of this paper is to investigate how development appraisal is conducted in Brazil, compared to the UK, focusing primarily on the methods employed by small- and medium-sized real estate practices and their appraisers to appraise the viability of commercial real estate developments in the State of Sao Paulo.

The study employs a two phase Delphi Method to capture and analyse empirical data from small- and medium-sized real estate appraisers in Brazil. Using the long established and relatively transparent UK Residual Method of development appraisal as a template against which to compare Brazilian appraisal methods, guidance and practice. To understand how indigenous development appraisers operate the Brazilian development appraisal methods, the research was conducted in Portuguese by a bi-lingual real estate expert who was familiar with both UK and Brazilian practice.

The research establishes that appraisers working for small- and medium -sized real estate practices in Brazil rarely use the Residual Method. Instead, they employ a range of methods, the choice of which is heavily influenced by the availability of comparable market data, with Direct Comparison of market data and the Capitalisation of Income being the methods of choice. Appraisers rarely employ the Residual Method as the principal development appraisal technique, using instead the Comparative Method and Discounted Cash Flow (DCF) analysis. Land prices are usually agreed or already known and developer’s profit is usually determined using DCF analysis and is highly sensitive to fluctuations in construction costs.

The research engaged with a small number of appraisers and valuers in small- and medium-sized practices in the State of Sao Paulo using a two-phase Delphi Method. The long established UK Residual Method of development appraisal was used as a template against which to compare practice in Sao Paulo State. There is potential therefore to replicate the research in other Brazilian States and transfer the methodology to other developing countries.

In Brazil, when development land in urban areas is acquired on the basis of plot exchange, land is often sold at less than market value and the original landowner retains an equity stake in the development and shares in the development overage. The practice of “permuta física”, giving landowners the freehold of part of the development, or “permuta financeira”, whereby the landowner receives an enhanced land price, indexed against development value, is of potential relevance to the UK and other developed countries that need help in urban unlocking land markets.

The research is a unique comparative study of development appraisal methods employed by small- and medium-sized practices in Brazil. It contributes to the limited literature that has so far been published in English on Brazilian development appraisal methods and reveals the similarities and differences with the Residual Method of development appraisal that is widely used in the UK and other developed countries.

Accounting historians have long recognised accounting’s international scope but have typically concentrated their research endeavours on region‐ or country‐specific studies, or on investigating the diffusion of accounting ideas, techniques and institutions from one country to others. Much potential exists to study the development of accounting from a comparative international perspective, mirroring the attention paid over the past two decades to the comparative study of international accounting practices and standards. This paper proposes a definition of comparative international accounting history (CIAH) and examines the nature and scope of studies within this genre. The CIAH approach is exemplified through an exploratory comparative study of agrarian accounting in Britain and Australia in the latter half of the nineteenth century. In the light of this study, the paper evaluates the potential of CIAH to contribute to an understanding of accounting’s past and provide insights into accounting’s present and future.

For entrepreneurship education issue, the purpose of this paper is to apply a novel four-step method of comparative education research and assessment items for university-based entrepreneurship ecosystems (U-BEEs), with a specific focus on universities in Taiwan and Singapore. In this paper, entrepreneurship education development is explored, and important implications for the further improvement of entrepreneurship education are provided.

This study is based on the comparative education research method and proceeds in four steps (i.e. description, interpretation, juxtaposition, and comparison). The U-BEE items are applied to exemplify the similarities and differences of the process by which entrepreneurship education developed in two universities each in Singapore (National University of Singapore and Nanyang Technological University) and Taiwan (National Taiwan University and National Tsing Hua University).

From the country-based standpoint, the findings include considering broader factors (i.e. history, education) in such a comparison of the similarities and differences among four universities, reflecting the reality in the Asian region and introducing the method application of comparative education research for the first time in entrepreneurship education. From holistic and specific perspectives of U-BEE, the findings consist of presenting similarities and differences based on the comparisons of each item and showing the classified findings.

This study provides helpful insights based on the perspectives of academics and practitioners. First, the authors urge the necessity of the theoretical base of teaching and learning in education when universities plan for entrepreneurship education. Second, the authors stress the critical impact of the government on the execution of entrepreneurship education in the higher education context.