Simon Lundh, Karin Seger, Magnus Frostenson and Sven Helin
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Abstract
Purpose
The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.
Design/methodology/approach
This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.
Findings
The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.
Originality/value
The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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Karin Seger, Hans Englund and Malin Härström
The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in…
Abstract
Purpose
The purpose of this paper is to describe and theorize the type of hate-love relationship to performance measurement systems (PMSs) that individual researchers tend to develop in academia. To this end, the paper draws upon Foucault’s writings on neoliberalism to analyse PMSs as neoliberal technologies holding certain qualities that can be expected to elicit such ambivalent views.
Design/methodology/approach
The paper is based on a qualitative interview study of researchers from three Swedish universities, who were asked to reflect upon questions related to three overall themes, namely, what it means to be a researcher in contemporary academia, the existence and use of PMSs at their universities and if/how such PMSs affected them and their work as researchers.
Findings
The empirical findings show that the hate-love relationship can be understood in terms of how PMSs are involved in three central moments of governmentality, where each such moment of governmentality tends to elicit feelings of ambivalence among researchers due to how PMSs rely on: a restricted centrifugal mechanism, normalization rather than normation and a view of individual academics as entrepreneurs of themselves.
Originality/value
Existing literature has provided several important insights into how the introduction and use of PMSs in academia tend to result in both negative and positive experiences and reactions. The current paper adds to this literature through theorizing how and why PMSs may be expected to elicit such ambivalent experiences and reactions among individual researchers.
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Haniyeh Ehsani Far, Siyamak Nayyeri Fallah and Akram Khalili
This research aims to examine the relationship between the physical environment and neuropsychological perception in children with Asperger’s disorder.
Abstract
Purpose
This research aims to examine the relationship between the physical environment and neuropsychological perception in children with Asperger’s disorder.
Design/methodology/approach
This study through mixed qualitative–quantitative approaches conducted strategies including a survey and case study. Accordingly, multiple methods were applied to collect data including semi-structured expert interviews (20 persons) and questionnaires (N = 400). The sampling strategy of questionnaire participants was random clustering and the target population was children with Asperger from Iran Asperger Support Associations. Besides, the sampling strategy for the participants of semi-structured expert interviews was non-random and purposeful. The collected data from the participant’s questionnaires and interviews were analyzed by Porsline and Excel software and content analysis, respectively.
Findings
Based on the relationship between the physical environment and neuropsychological perception, the results of the research indicate that despite all existing differences between the two spectra of hyper-sensitive and hypo-sensitive behaviors, it is possible to design architectural spaces responding to their common needs and satisfy both spectra.
Originality/value
This research on to healing aspect is quite new and contributes significant information about health issues in building design. This study tries to derive and examine the supportive characteristics of architectural spaces that integrate special physical and effective designs to improve the healing process of children with Asperger’s disorder.