Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Weak and Strong Compensation for the Prioritization of Public Investments: Multidimensional Analysis for Pools
2015
Despite the economic crisis still heavily affecting most of Europe, a possible resumption can be found in the revitalization of public and private investments. These investments should be directed not only towards the strategic areas of infrastructures and production, but also to those which allow for a higher level of the quality of life (sports facilities, parks, etc.). In such cases, the need to balance the reasons of financial sustainability with environmental and social profiles is even more evident. Thus, multicriteria techniques, supporting complex assessments, should be implemented together with a monetary feasibility study (cost-benefit analysis). Multidimensional methods allow for…
The Institutional Determinants of Private Equity Involvement in Business Groups The Case of Africa
2015
This study examines the governance attributes of post-IPO (initial public offering) retained ownership of private equity in business group constituent firms in contrast to their unaffiliated counterparts, in 202 newly listed firms in 22 emerging African economies. We adopt an actor centered institutional-theoretic perspective in rationalizing institutional voids and the advantages of maintained governance by both business angels (BA) and venture capital (VC) private equity. Our findings reveal private equity retain higher post-IPO ownership in business group constituents compared to unaffiliated firms and that this is inversely moderated in the context of improving institutional quality. Ou…
On the influence of context-based complexity on information search patterns: An individual perspective
2014
Although context-based complexity measured as the similarity and conflict across alternatives is dependent on individual preference structures, existing studies investigating the influence of context-based complexity on information search patterns have largely ignored that context-based complexity is user- and preference-dependent. Addressing this research gap, this article elicits the individual preferences of decision makers by using the pairwise-comparison-based preference measurement (PCPM) technique and records individuals' search patterns using eye tracking. Our results show that an increased context-based complexity leads to an increase in information acquisition and the use of a mor…
Spoken conversational context improves query auto-completion in web search
2021
Web searches often originate from conversations in which people engage before they perform a search. Therefore, conversations can be a valuable source of context with which to support the search process. We investigate whether spoken input from conversations can be used as a context to improve query auto-completion. We model the temporal dynamics of the spoken conversational context preceding queries and use these models to re-rank the query auto-completion suggestions. Data were collected from a controlled experiment and comprised conversations among 12 participant pairs conversing about movies or traveling. Search query logs during the conversations were recorded and temporally associated…
The future of 'serious games' in accounting education: A Delphi study
2019
Abstract Previous literature on Serious Games (SGs) has focused on the possible impacts of these educational tools on learning effectiveness. However, the empirical evidence is still scarce, and these learning-based games are rarely used in general undergraduate courses and even less so in accounting courses compared with other business areas. Using an existing digital game and a sample of accounting lecturers, this paper uses the Delphi methodology to examine accounting academicś perceptions of the usefulness and the potential barriers to implementing SGs in the classroom. Our results show that the knowledge and funding of technology is no longer an issue. However, incentives to motivate a…
Sensitivity in topic development and meaning making in a process consultation contract meeting
2013
PurposeThe purpose of this paper is to explore the discursive practices used when the agenda for a consultation process was negotiated in a contract meeting. The paper illustrates the role of sensitivity in meaning making practices, that is, how displays of sensitivity were intertwined with topic development.Design/methodology/approachThe paper offers an in‐depth analysis of naturally occurring conversation in a meeting between a consultant and two client managers. The audio‐recorded data is analyzed by utilizing methodology introduced and developed in the traditions of Ethnomethodology and Conversation Analysis (CA).FindingsThe authors show how both the consultant and the clients displayed…
Developing a matrix framework for protein transition towards more sustainable diets
2021
PurposeThe purpose of this study is to propose a matrix framework to understand the interdependencies of domains and scales of protein transition towards diets based on plants and alternative sources of proteins.Design/methodology/approachThe abductive research approach is used in building the framework, and the proposed framework is illustrated using the regional food system in Central Finland as an example. Focus groups and interviews were used to collect qualitative data from 28 respondents.FindingsThis study provides a framework for protein transition, with five domains and five scale levels. Interactions between public and private governance activities at different scales, domains and …
Integrating greenness into a balanced scorecard in a food processing company
2012
PurposeThe purpose of this paper is to investigate how and why a case company integrated an environmental management system (EMS) into a performance management system (PMS), specifically a balanced scorecard (BSC).Design/methodology/approachThis interpretative case study utilized qualitative methods in semi‐structured interviews, internal documents and e‐mails.FindingsThe company integrated its environmental measures into the process perspective in its BSC. The integration centralized its fragmented PMS, stimulated its strategic control and complemented its financial reporting. This integration also crystallized the causality between the company's environmental actions and financial perform…
Measuring business performance in the metal finishing industry by combining theory with practice
2019
Little attention has been spent on the adaptation and implementation of theoretical Business Performance Measurement (BPM) models to specific industry and company contexts leading to a limited prac...
Strategising IT service management through ITIL implementation: model and empirical test
2015
Research on the Information Technology Infrastructure Library (ITIL) lacks appropriate theories and models that capture the distinct characteristics and implications of the ITIL implementation practice. The purpose of this study is to close this gap. Based on a literature review, we develop and empirically validate a theoretical model: the ITIL Implementation Project Model. The model includes significant antecedents, which provide a foundation upon which an effective ITIL implementation project can be built, as well as the pertinent effects of implementing ITIL. The results contribute to the current research stream on the strategising of IT service management as well as to an improved under…