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Article
Publication date: 5 December 2023

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.

2275

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.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Free Access. Free Access

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

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Article
Publication date: 1 October 2007

Angel J. Salazar

Knowledge management has increasingly been regarded as an important research theme in information systems studies, with a substantial accumulated stock of empirical research. The…

603

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.

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 5 no. 3
Type: Research Article
ISSN: 1536-5433

Keywords

Available. Content available
Book part
Publication date: 30 June 2023

Lisa M. Given, Donald O. Case and Rebekah Willson

Free Access. Free Access

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

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Article
Publication date: 25 November 2013

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.

9088

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.

Details

Reference Services Review, vol. 41 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Available. Open Access. Open Access
Article
Publication date: 2 July 2020

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…

669

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.

Details

International Journal of Crowd Science, vol. 4 no. 3
Type: Research Article
ISSN: 2398-7294

Keywords

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Article
Publication date: 10 October 2016

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…

1590

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.

Details

Journal of Documentation, vol. 72 no. 6
Type: Research Article
ISSN: 0022-0418

Keywords

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Article
Publication date: 10 November 2014

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.

6167

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.

Details

Reference Services Review, vol. 42 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

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Article
Publication date: 10 October 2016

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…

381

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.

Details

Journal of Intellectual Capital, vol. 17 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 25 February 2020

Helle Lohmann Rasmussen

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…

291

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.

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