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1 – 9 of 9Angela Liew, Peter Boxall and Denny Setiawan
This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of…
Abstract
Purpose
This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process.
Design/methodology/approach
The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand.
Findings
The firms have entered the era of “smart audit systems”, in which auditors provide deep business insights that are communicated more effectively through data visualisation. The full potential, however, of data analytics depends not only on the transformation process within accounting firms but also on improvement in the quality of IT systems in client companies. The appointment of transformation managers, the recruitment of technology-savvy graduates and the provision of extensive training are helping to embed data analytics in the Big-Four firms. Accounting graduates in financial audit now need to show that they have the aptitude to become “citizen data scientists”.
Practical implications
The findings explain how data analytics is being embraced in the Big-Four auditing firms and underline the implications for those who work in them.
Originality/value
The findings challenge the “technological reluctance” thesis. In contrast, the authors observe a climate of positive attitudes towards new technology and accompanying actions in the Big-Four firms. The authors show how branches of the Big-Four firms operating distantly from their global headquarters, and with smaller economies of scale, are implementing the new technologies that characterise their global firms.
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Lili-Anne Kihn, Angela Liew and Jani Nieminen
Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of…
Abstract
Purpose
Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.
Design/methodology/approach
The authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.
Findings
The results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.
Originality/value
An analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.
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Luke Lu Chang Peh, Sui Pheng Low and Angela Chan
There has been an increasing use of prefabricated prefinished volumetric construction (PPVC) in the construction of high-rise flats to enhance productivity and sustainability, but…
Abstract
Purpose
There has been an increasing use of prefabricated prefinished volumetric construction (PPVC) in the construction of high-rise flats to enhance productivity and sustainability, but there have been little studies to evaluate if the use of PPVC satisfies construction quality and overall satisfaction with the flat. This study aims to evaluate how homeowners perceive living in PPVC flats after they have moved into their homes. This is done with a post-occupancy evaluation (POE) looking at total building performance (TBP) mandates covering spatial performance (SP), acoustics performance (AP), visual performance (VP), indoor air quality performance (IAQP) and thermal performance (TP).
Design/methodology/approach
Data were collected through the use of a survey questionnaire which was developed based on literature review. The data gathered from 145 respondents were then analysed quantitatively using Jeffrey’s Amazing Statistics Program (JASP), Microsoft Excel and Comma-Separated Values (CSV) files. The data analysed were further validated through the use of interviews with industry professionals.
Findings
Based on descriptive and inferential statistics, the key findings of this study are that most respondents are satisfied with their PPVC flats in terms of quality of construction, satisfaction, IAQP, TP, AP and VP. However, they are less satisfied with the interior of their PPVC flats.
Originality/value
This is the first ever POE in the world conducted with homeowners living in high-rise flats built using PPVC. The findings from the study highlighted homeowners’ concerns regarding the quality of construction, SP, and AP, particularly in the interior areas of the flats, and underscores the importance of considering homeowners' experiences and perceptions in the design and construction of PPVC housing.
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Angela J. Black and Patricia Fraser
Using data from the stock markets of Japan, the UK and the US, this paper examines thetime series properties of a price index derived from a zero net investment strategy of…
Abstract
Using data from the stock markets of Japan, the UK and the US, this paper examines the time series properties of a price index derived from a zero net investment strategy of buying value stocks and short selling growth stocks. We use the results of this analysis to consider implications for the validity of competing hypotheses on the source of the value premium. Overall, the results from this study indicate that the US value premium displays different characteristics to the value premiums for the UK and Japan. This has farreaching implications for financial modelling and for the success, or otherwise, of investment strategies based on the existence of a value premium.
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Luíza Neves Marques da Fonseca, Angela da Rocha and Jorge Brantes Ferreira
This paper aims to investigate the divestment behavior of emerging market multinationals from Latin America – multilatinas – by examining how their foreign market entry decision…
Abstract
Purpose
This paper aims to investigate the divestment behavior of emerging market multinationals from Latin America – multilatinas – by examining how their foreign market entry decision impacts the likelihood of subsidiary divestment.
Design/methodology/approach
The hypotheses are tested using Cox’s proportional hazard rate model in a longitudinal database of Brazilian multinational companies established in 43 countries.
Findings
Results indicate that these subsidiaries can thrive in environments that bear similarities to their home country, being less likely to divest in institutionally weak countries. Contrary to developed country multinationals, these firms benefit from foreign entry decisions that entail handling partnerships abroad; thus, wholly-owned greenfield (WOGF) investments have a higher likelihood of being divested.
Originality/value
To the best of the authors’ knowledge, this paper is the first to analyze foreign divestment from multilatinas, accounting for how entry mode strategy and host country institutions may impact these firms’ de-internationalization.
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Mike Thelwall and Karen Bourrier
Despite the social, educational and therapeutic benefits of book clubs, little is known about which books participants are likely to have read. In response, the purpose of this…
Abstract
Purpose
Despite the social, educational and therapeutic benefits of book clubs, little is known about which books participants are likely to have read. In response, the purpose of this paper is to investigate the public bookshelves of those that have joined a group within the Goodreads social network site.
Design/methodology/approach
Books listed as read by members of 50 large English-language Goodreads groups – with a genre focus or other theme – were compiled by author and title.
Findings
Recent and youth-oriented fiction dominate the 50 books most read by book club members, whilst almost half are works of literature frequently taught at the secondary and postsecondary level (literary classics). Whilst J.K. Rowling is almost ubiquitous (at least 63 per cent as frequently listed as other authors in any group, including groups for other genres), most authors, including Shakespeare (15 per cent), Goulding (6 per cent) and Hemmingway (9 per cent), are little read by some groups. Nor are individual recent literary prize winners or works in languages other than English frequently read.
Research limitations/implications
Although these results are derived from a single popular website, knowing more about what book club members are likely to have read should help participants, organisers and moderators. For example, recent literary prize winners might be a good choice, given that few members may have read them.
Originality/value
This is the first large scale study of book group members’ reading patterns. Whilst typical reading is likely to vary by group theme and average age, there seems to be a mainly female canon of about 14 authors and 19 books that Goodreads book club members are likely to have read.
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Gianluca Solazzo, Gianluca Elia and Giuseppina Passiante
This study aims to investigate the Big Social Data (BSD) paradigm, which still lacks a clear and shared definition, and causes a lack of clarity and understanding about its…
Abstract
Purpose
This study aims to investigate the Big Social Data (BSD) paradigm, which still lacks a clear and shared definition, and causes a lack of clarity and understanding about its beneficial opportunities for practitioners. In the knowledge management (KM) domain, a clear characterization of the BSD paradigm can lead to more effective and efficient KM strategies, processes and systems that leverage a huge amount of structured and unstructured data sources.
Design/methodology/approach
The study adopts a systematic literature review (SLR) methodology based on a mixed analysis approach (unsupervised machine learning and human-based) applied to 199 research articles on BSD topics extracted from Scopus and Web of Science. In particular, machine learning processing has been implemented by using topic extraction and hierarchical clustering techniques.
Findings
The paper provides a threefold contribution: a conceptualization and a consensual definition of the BSD paradigm through the identification of four key conceptual pillars (i.e. sources, properties, technology and value exploitation); a characterization of the taxonomy of BSD data type that extends previous works on this topic; a research agenda for future research studies on BSD and its applications along with a KM perspective.
Research limitations/implications
The main limits of the research rely on the list of articles considered for the literature review that could be enlarged by considering further sources (in addition to Scopus and Web of Science) and/or further languages (in addition to English) and/or further years (the review considers papers published until 2018). Research implications concern the development of a research agenda organized along with five thematic issues, which can feed future research to deepen the paradigm of BSD and explore linkages with the KM field.
Practical implications
Practical implications concern the usage of the proposed definition of BSD to purposefully design applications and services based on BSD in knowledge-intensive domains to generate value for citizens, individuals, companies and territories.
Originality/value
The original contribution concerns the definition of the big data social paradigm built through an SLR the combines machine learning processing and human-based processing. Moreover, the research agenda deriving from the study contributes to investigate the BSD paradigm in the wider domain of KM.
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