Turkka Näppilä, Katja Moilanen and Timo Niemi
The purpose of this paper is to introduce an expressive query language, called relational XML query language (RXQL), capable of dealing with heterogeneous Extensible Markup…
Abstract
Purpose
The purpose of this paper is to introduce an expressive query language, called relational XML query language (RXQL), capable of dealing with heterogeneous Extensible Markup Language (XML) documents in data‐centric applications. In RXQL, data harmonization (i.e. the removal of heterogeneous factors from XML data) is integrated with typical data‐centric features (e.g. grouping, ordering, and aggregation).
Design/methodology/approach
RXQL is based on the XML relation representation, developed in the authors' previous work. This is a novel approach to unambiguously represent semistructured data relationally, which makes it possible in RXQL to manipulate XML data in a tuple‐oriented way, while XML data are typically manipulated in a path‐oriented way.
Findings
The user is able to describe the result of an RXQL query straightforwardly based on non‐XML syntax. The analysis of this description, through the mechanism developed in this paper, affords the automatic construction of the query result. This feature increases significantly the declarativeness of RXQL compared to the path‐oriented XML languages where the user needs to control the construction of the result extensively.
Practical implications
The authors' formal specification of the construction of the query result can be considered as an abstract implementation of RXQL.
Originality/value
RXQL is a declarative query language capable of integrating data harmonization seamlessly with other data‐centric features in the manipulation of heterogeneous XML data. So far, these kinds of XML query languages have been missing. Obviously, the expressive power of RXQL can be achieved by computationally complete XML languages, such as XQuery. However, these are not actual query languages, and the query formulation in them usually presupposes programming skills that are beyond the ordinary end‐user.
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Keywords
Katja Babič, Matej Černe, Catherine E. Connelly, Anders Dysvik and Miha Škerlavaj
Although organizations expect employees to share knowledge with each other, knowledge hiding has been documented among coworker dyads. This paper aims to draw on social exchange…
Abstract
Purpose
Although organizations expect employees to share knowledge with each other, knowledge hiding has been documented among coworker dyads. This paper aims to draw on social exchange theory to examine if and why knowledge hiding also occurs in teams.
Design/methodology/approach
Two studies, using experimental (115 student participants on 29 teams) and field (309 employees on 92 teams) data, explore the influence of leader-member exchange (LMX) on knowledge hiding in teams, as well as the moderating role of collective (team-level) prosocial motivation.
Findings
The results of experimental Study 1 showed that collective prosocial motivation and LMX reduce knowledge hiding in teams. Field Study 2 further examined LMX, through its distinctive economic and social facets, and revealed the interaction effect of team prosocial motivation and social LMX on knowledge hiding.
Originality/value
This study complements existing research on knowledge hiding by focusing specifically on the incidence of this phenomenon among members of the same team. This paper presents a multi-level model that explores collective prosocial motivation as a cross-level predictor of knowledge hiding in teams, and examines economic LMX and social LMX as two facets of LMX.
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Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…
Abstract
Purpose
Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.
Design/methodology/approach
A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.
Findings
The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.
Research limitations/implications
While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.
Practical implications
Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.
Social implications
Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.
Originality/value
The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.