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Many PhD students have strong reading comprehension, but some struggle with how to read critically. The purpose of this study is to understand what reading looks like for PhD students, what they are doing when they read scholarly texts and how they bring these texts to life in meaningful ways.

The authors conducted a self-study using a phenomenological research approach. Five PhD students collected data on their academic reading for three weeks, including the references, purpose for reading, and what they did as part of the reading process. Second, students analyzed their reading processes according to Paul and Elder’s (2006) intellectual standards. Third, students participated in two semi-structured discussions about the standards in relation to doctoral reading.

Reading is inseparable from thinking, with Paul and Elder’s (2006) intellectual standards (e.g. clarity, relevance, logic and fairness) playing an essential role in the academic reading process. Alongside these cognitive aspects of reading, the affective domain also contributes to the reading process.

This study is important because being able to read scholarly work is crucial for completing doctoral programs, conducting research, and publishing. We suggest that just as we need to teach writing, we need to acknowledge that many doctoral students need guidance to read scholarly texts, they need to be educated on the intellectual standards, and supervisors must rest their assumptions about doctoral reading and explicitly teach these processes.

The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on organizational performance.

The research method involved administering a questionnaire to 106 financial institutions (FIs) in Malaysia. The respondents were chief financial officers or staff members holding the most senior positions in the finance department of the institutions.

The significant findings on the association between ERM and MAS show that implementation of ERM requires the use of sophisticated MAS information. ERM and MAS complement each other as both are integral to decision making, planning and control in an organization. The finding also substantiates the important role of ERM in enhancing non-financial performance.

This study covered only MAS as part of sub-control systems in an organization. Future studies could investigate the link between a more comprehensive management accounting and control system and ERM. Furthermore, this study used perceptual measures of MAS, ERM and organizational performance.

The regulating body should promote best management practices of sophisticated MAS and ERM among FIs as these practices will create competitive advantage as well as help those institutions comply with regulations.

This study has contributed to the body of knowledge on the linkages between MAS, risk management system and organizational performance.

Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.

The findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.

A total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.

This paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper.

The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help in managing risks and the extent of the integration between these two important managerial functions.

The study used a mail survey of financial institutions listed in the Malaysian Central Banks' web site. The respondents to whom 106 questionnaires were sent were the chief financial officers; the response rate was 68 percent. A total of 16 post‐survey semi‐structured interviews were also conducted with selected respondents to gain further insights into the survey findings.

The findings from the survey indicate that analysis of financial statements was perceived to contribute most towards risk management. The majority of the respondents were of the view that the management accounting function was greatly involved in the organization's risk management. Consistent with the survey findings, the interviewees also perceived that budgetary control, budgeting, and strategic planning played important roles in managing risk.

This is a study conducted in Malaysian financial institutions and thus, results may not be generalizable to other contexts. The findings of this study strengthen the importance of both management accounting and risk management in complementing each other to form part of the corporate performance management systems.

This paper contributes to the literature as very few studies have examined the significant link between management accounting and risk management.

The purpose of this paper is to examine a case of companies cooperating with the State to prevent a public controversy over nuclear power following the Fukushima disaster and achieve mutually beneficial policy outcomes. It analyses the private and public communication of pro-nuclear corporate, political and regulatory actors.

Drawing on the political economy theory, the study examines how actors mobilised power by accessing an existing social network to agree a joint public communication strategy in order to ensure public support for the continuation of nuclear power generation in the UK. It traces discursive frames from their inception in private communication to their reproduction in public communication and their dissemination via the media.

The study provides evidence of pro-nuclear actors cooperating behind the scenes to achieve consistent public pro-nuclear messaging. It finds evidence of four discursive frames: avoiding knee-jerk reactions, lessons learned, safety and nuclear renaissance. In combination, they guide audiences’ evaluation of the consequences of the Fukushima disaster for the UK in favour of continuing the commercial use of nuclear energy.

The private e-mail exchange between pro-nuclear actors presents a unique opportunity to examine the mobilisation of less visible forms of power in the form of agenda setting (manipulation) and discursive framing (domination) in order to influence policy outcomes and shape public opinion on nuclear energy. This is problematic because it constitutes a lack of transparency and accountability on part of the State with respect to policy outcomes and restricts the civic space by curtailing the articulation of alternative interests and voices.

The purpose of this paper is to develop a design strategy that investigates the systematic use of interdisciplinary knowledge through a transparent decision-making process. The study identifies relevant design parameters that should be considered in the development of this design strategy.

The empirical data were collected through observations of the design process of two new sport facilities, meetings with sport, well-being and aging experts and through semi-structured interviews with end-users. The development of the proposed design strategy is based on a methodology with elements from “Knowledge to Action (KTA),” “Action research” and a “List of value concepts.” The rigid timetable guaranteed systematic progress, where both knowledge from the end-users and experts were incorporated throughout the decision-making process.

The two case studies documented results involving end-users and experts in a systematic way. In conclusion, it was apparent that the use of interdisciplinary collaboration informed the design outcome.

Based on the two cases, the following advice can be given to the architectural profession: architects should use the KTA model or similar in order to target the search for relevant interdisciplinary knowledge and ensure that relevant evidence is involved in the design process of upcoming projects regarding sport and recreation. Architects should make the design process transparent so that one can see which design decisions have been made through the design process. This must be done to ensure that there is greater coherence between vision and practice.

The study showed how architects could import knowledge, skills and values from other disciplines such as environmental psychology and active living research to improve the decision-making process of future sport and recreation projects. It was also clear that this design decision process could be made more transparent in the effort to allow the various stakeholders to take ownership of the resulting design outcomes.

Certain elements of Hayek’s work are prominent precursors to the modern field of complex adaptive systems, including his ideas on spontaneous order, his focus on market processes, his contrast between designing and gardening, and his own framing of complex systems. Conceptually, he was well ahead of his time, prescient in his formulation of novel ways to think about economies and societies. Technically, the fact that he did not mathematically formalize most of the notions he developed makes his insights hard to incorporate unambiguously into models. However, because so much of his work is divorced from the simplistic models proffered by early mathematical economics, it stands as fertile ground for complex systems researchers today. I suggest that Austrian economists can create a progressive research program by building models of these Hayekian ideas, and thereby gain traction within the economics profession. Instead of mathematical models the suite of techniques and tools known as agent-based computing seems particularly well-suited to addressing traditional Austrian topics like money, business cycles, coordination, market processes, and so on, while staying faithful to the methodological individualism and bottom-up perspective that underpin the entire school of thought.

Motivated by empirical features that characterize cryptocurrency volatility data, the authors develop a forecasting strategy that can account for both model uncertainty and heteroskedasticity of unknown form. The theoretical investigation establishes the asymptotic optimality of the proposed heteroskedastic model averaging heterogeneous autoregressive (H-MAHAR) estimator under mild conditions. The authors additionally examine the convergence rate of the estimated weights of the proposed H-MAHAR estimator. This analysis sheds new light on the asymptotic properties of the least squares model averaging estimator under alternative complicated data generating processes (DGPs). To examine the performance of the H-MAHAR estimator, the authors conduct an out-of-sample forecasting application involving 22 different cryptocurrency assets. The results emphasize the importance of accounting for both model uncertainty and heteroskedasticity in practice.

The purpose is to identify and explore barriers to overcome for developing collaborative innovation between a global service supplier and two of its industrial customers in Sweden.

The research had an action-based research approach in which the researchers were interacting and collaborating with the practitioners in the companies. The empirical part includes primary data from multiple interviews, and two workshops with dialogues with participants from the involved companies. The use of complementary data collection methods gave rich input to understanding the context for collaborative innovation, and to uncovering barriers, to develop solutions for collaborative innovation. The empirical barriers were analysed using theoretically derived barriers from a literature review. The analysis generated four broad themes of barriers which were discussed and led to conclusions and theoretical and practical implications on: the customer's safety culture, the business model, the parties' understanding of innovation and the management of collaborative innovation in supply chains.

The thematic analysis generated four broad themes: the customer's safety culture, the business model, the parties' understanding of innovation and the management of collaborative innovation. These themes where analysed using theoretically derived barriers from a literature review. The industrial context, the understanding of innovation and its management created barriers.

The unique access to the service supplier and its two independent industrial customers adds a rich contextual framing to the process of identifying and exploring the barriers to collaborative innovation. The conclusion emphasizes the importance of an industrial business context, the business logic in terms of business models and for the understanding and management of collaborative innovation.

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.