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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Knowledge management has increasingly been regarded as an important research theme in information systems studies, with a substantial accumulated stock of empirical research. The…
Abstract
Knowledge management has increasingly been regarded as an important research theme in information systems studies, with a substantial accumulated stock of empirical research. The purpose of this paper is to compare and contrast theoretical and methodological approaches to knowledge management in extant information systems studies. In so doing, the author builds a new typology and discusses relevant research questions and fundamental ontological and epistemological assumptions about the nature and study of social sciences, and the nature and scope of organizational knowledge. Previous typologies have tangled together basic assumptions about the nature and study of social sciences and the “transformative” nature and scope of organizational knowledge. The present typology acknowledges that these two dimensions need to be untangled to be able to discriminate and analyze fundamental assumptions that researchers, explicitly or implicitly, adopt in the study of knowledge management and information systems in organizations. This distinction is necessary because the implementation and use of information systems has the potential to enhance, or hinder, the transformative attributes or characteristics of organizational processes. This new typology is used to conceptualize, categorize, and criticize a sample of selected research articles, and to suggest new directions for research.
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Anna Marie Johnson, Claudene Sproles and Robert Detmering
– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Abstract
Purpose
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Design/methodology/approach
Introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.
Findings
Provides information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.
Originality/value
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
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Zheming Yang and Wen Ji
The multiple factors of intelligence measurement are critical in intelligent science. The intelligence measurement is typically built as a model based on multiple factors. The…
Abstract
Purpose
The multiple factors of intelligence measurement are critical in intelligent science. The intelligence measurement is typically built as a model based on multiple factors. The different agent is generally difficult to measure because of the uncertainty between multiple factors. The purpose of this paper is to solve the problem of uncertainty between multiple factors and propose an effective method for universal intelligence measurement for the different agents.
Design/methodology/approach
In this paper, the authors propose a universal intelligence measurement method based on meta-analysis for crowd network. First, the authors get study data through keywords in the database and delete the low-quality data. Second, they compute the effect value by odds ratio, relative risk and risk difference. Then, they test the homogeneity by Q-test and analyze the bias by funnel plots. Third, they select the fixed effect and random effect as a statistical model. Finally, through the meta-analysis of time, complexity and reward, the weight of each factor in the intelligence measurement is obtained and then the meta measurement model is constructed.
Findings
This paper studies the relationship among time, complexity and reward through meta-analysis and effectively combines the measurement of heterogeneous agents such as human, machine, enterprise, government and institution.
Originality/value
This paper provides a universal intelligence measurement model for crowd network. And it can provide a theoretical basis for the research of crowd science.
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Olof Sundin and Hanna Carlsson
This paper investigates the experiences of school teachers of supporting pupils and their apprehensions of how pupils search and assess information when search engines have become…
Abstract
Purpose
This paper investigates the experiences of school teachers of supporting pupils and their apprehensions of how pupils search and assess information when search engines have become a technology of literacy in schools. By situating technologies of literacy as sociomaterial the purpose of this paper is to analyse and discuss these experiences and understandings in order to challenge dominant views of search in information literacy research.
Design/methodology/approach
Six focus group interviews with in total 39 teachers working at four different elementary and secondary schools were conducted in the autumn of 2014. Analysis was done using a sociomaterial perspective, which provides tools for understanding how pupils and teachers interact with and are demanded to translate their interest to technologies of literacy, in this case search engines, such as Google.
Findings
The teachers expressed difficulties of conceptualizing search as something they could teach. When they did, search was most often identified as a practical skill. A critical perspective on search, recognizing the role of Google as a dominant part of the information infrastructure and a co-constructor of what there is to know was largely lacking. As a consequence of this neglected responsibility of teaching search, critical assessment of online information was conflated with Google’s relevance ranking.
Originality/value
The study develops a critical understanding of the role of searching and search engines as technologies of literacy in relation to critical assessment in schools. This is of value for information literacy training.
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Robert Detmering, Anna Marie Johnson, Claudene Sproles, Samantha McClellan and Rosalinda Hernandez Linares
– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Abstract
Purpose
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Design/methodology/approach
Introduces and annotates English-language periodical articles, monographs and other materials on library instruction and information literacy published in 2013.
Findings
Provides information about each source, discusses the characteristics of current scholarship and describes sources that contain unique scholarly contributions and quality reproductions.
Originality/value
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
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Juan-Gabriel Cegarra-Navarro, Anthony K.P. Wensley, Alexeis Garcia-Perez and Antonio Sotos-Villarejo
Peripheral vision (PV) or side vision refers to that which is visible to the eye while being outside of its central area of focus. PV enables organisms to detect movement and…
Abstract
Purpose
Peripheral vision (PV) or side vision refers to that which is visible to the eye while being outside of its central area of focus. PV enables organisms to detect movement and potential threats in their environment. The purpose of this paper is to contribute to the understanding of the concept of PV in the business environment, as well as its relationship with knowledge structures in the form of technology knowledge and absorptive capacity. The relative importance and significance of technology knowledge and absorptive capacity as mediators between “relational capital” (RC) and “PV” are also examined.
Design/methodology/approach
The paper reports an empirical investigation involving 125 employees from the banking sector. Data collected was statistically analysed using PLS-graph software version 03.00. Results of the data analysis show relationships uncovered in the existing literature.
Findings
The creation of RC by employees from the banking sector relies to a large extent on managers’ ability to perceive, analyse and understand activity that is often outside the focus of their attention.
Practical implications
Managers who explicitly value their RC have a wider vision of their environment. In turn, a wider understanding of the activity in the environment drives the strengthening of the organisation and its RC.
Originality/value
PV can have a direct impact on the organisation’s appetite for the development of its technology knowledge base, thus contributing to enhance the firm’s absorptive capacity as well as the extent, quality and value of its RC.
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For optimising long-term building operations, building clients need to enable integration of operational knowledge in the design process of new buildings. This study aims to…
Abstract
Purpose
For optimising long-term building operations, building clients need to enable integration of operational knowledge in the design process of new buildings. This study aims to investigate and compare how operational knowledge is integrated into the design of buildings and large ships, focussing on the roles affiliation and the competences of the client’s project manager play.
Design/methodology/approach
A cross-sectional qualitative methodology with multiple case studies (five cases) was used. In addition, ten expert interviews and two validation focus group interviews were conducted. Case studies included in-depth interviews, document analysis and observations.
Findings
The study showed that organisational affiliation, focus and competences of the client’s project management play an important role in how much effort and resources go into ensuring integration of operational knowledge in the design process. In the ship cases, projects managers’ highest concerns were operations. Yet, the fewest procedures and tools to integrate operational knowledge in design were found implemented in these cases. Contrastingly, in the building cases, where operations were not the main matter of concern of project management, a large number of procedures and tools to integrate operational knowledge in design were implemented.
Originality/value
To the best of the author’s knowledge, this research is the first to compare how integration of operational knowledge is taking place in the design process of buildings and large ships and identifying what these industries can learn from each other. Furthermore, it adds to the limited research on operations in large ship design.