Spectrum of topics for world congresses and other activities of the International Society for Physical and Rehabilitation Medicine (ISPRM) : a first proposal

Background: One of the objectives of the International Society for Physical and Rehabilitation Medicine is to improve the continuity of World Congresses. This requires the development of an abstract topic list for use in congress announcements and abstract submissions. Methods: An abstract topic list was developed on the basis of the definitions of human functioning and rehabilitation research, which define 5 main areas of research (biosciences in rehabilitation, biomedical rehabilitation sciences and engineering, clinical Physical and Rehabilitation Medicine (PRM) sciences, integrative rehabilitation sciences, and human functioning sciences). For the abstract topic list, these research areas were grouped according to the proposals of congress streams. In a second step, the first version of the list was systematically compared with the topics of the 2003 ISPRM World Congress. Results: The resulting comprehensive abstract topic list contains 5 chapters according to the definition of human functioning and rehabilitation research. Due to the high significance of clinical research, clinical PRM sciences were placed at the top of the list, comprising all relevant health conditions treated in PRM services. For congress announcements a short topic list was derived. Discussion: The ISPRM topic list is sustainable and covers a full range of topics. It may be useful for congresses and elsewhere in structuring research in PRM

Existe-t-il une recherche comptable globale en Europe ? Une étude des communications présentées à l'EAA

Au milieu des années 1990, de nombreux articles ont montré que la recherche comptable était très locale (Lukka and Kasanen, 1996; Panozzo, 1997; Carmona et al. 1999). Ce constat contraste avec l'internationalisation croissante de la profession comptable (normes IFRS, convergence US GAAP /IFRS,...). Dans cet article, nous réexaminons la nature locale de la recherche comptable à l'heure de la mise en place des normes comptables internationales (IFRS) à partir de l'analyse des communications aux congrès de l'EAA. L'étude de communications (plutôt que des articles publiés) est intéressante dans la mesure où elle permet de donner une image fidèle de l'activité des chercheurs. En effet, de nombreux auteurs ont montré que les revues académiques sont largement dominées par les auteurs nord-Américains (Lukka et Kasanen, 1996 ; Raffournier et Schatt, 2006). Par ailleurs, de nombreux chercheurs de pays européens et non européens participent aux congrès de l'EAA qui nous semble dès lors être un forum ‘global' de la recherche comptable. A partir des congrès de 2000 et de 2005, nos résultats montrent qu'une part croissante des communications peut être qualifiée de globale. Deux facteurs semblent expliquer la globalisation de la recherche comptable. Tout d'abord, elle dépend du thème de recherche : la recherche en comptabilité financière est deux fois plus globale que la recherche en contrôle de gestion. Ensuite, la stratégie de collaboration de recherche (coauteurs) compte : les papiers qualifiés de globaux ont plus de coauteurs que les papiers locaux. Cette étude enrichit la compréhension de la dynamique de la recherche comptable et illustre la relation complexe qui existe entre la globalisation de la pratique comptable et celle de la communauté de recherche comptable.Recherche comptable; Association européenne de comptabilité

Accounting history research and its diffusion in an international context

Drawing on extensive evidence gathered from all accounting history papers published in major research journals during the 1990s, it is argued that extant patterns of dissemination of accounting history research in international contexts are less than efficient, which in turn results in a glaring neglect of the 'majority' in 'international' journals in the English language. My understanding of the term majority refers to the subjects who conduct research (i.e., men and women affiliated to non-Anglo-Saxon institutions), the research settings (i.e., non-Anglo-Saxon environments), and the observation periods (i.e., those different from 1850-1940). At best, some of historiographies have a superficial visibility in the international arena, whereas most of them are fully neglected. I shall argue that accounting history research would gain in strength if other scholars, settings, and periods of study were added to those regularly reflected in 'international' journals. I contend that such broadening of the discipline represents the most important challenge for accounting historians in the years to come

Supply and demand for European accounting research. Evidence from EAA congresses

We study the supply and demand for European accounting research, referring to author nationality and the country origin of the data to define research as ‘European’. We study both the supply (conference proceedings) and the demand (published papers) for European research. To assess the supply side, we study all papers presented at the 1998, 2000, 2002 and 2005 EAA congresses. Out of the total 1622 papers, 257 (16%) are European, with an increase after 2000. We find that European papers are more often co-authored than local papers. 50% of the European papers are in Financial Accounting (vs. 35% for local papers, 57% for other papers); 46% use the empirical archival methodology (vs. 33% for local papers and 48% for other papers). Out of the 158 European papers presented at the 1998, 2000 and 2002 EAA congresses, 55 (34%) have been published by 2006. As expected, the EAR is the major outlet for European papers, closely followed by British and US journals. The number of co-authors and their nationality are the only significant variables associated with the likelihood of publication. This study furthers understanding of the ongoing construction of the European accounting research community, by studying not only published papers, but also conference proceedings.Accounting research; Co-authorship; Bibliometry; European Research; EAA; Publication

Dynamic Elite Partisanship: Party Loyalty and Agenda Setting in the U.S. House

Legislators and legislative parties must strike a balance between collective and member-level goals. While there are legislative and reputational returns to co-ordinated behavior, partisan loyalty has a detrimental effect on members’ electoral success. This article argues that members and parties navigate these competing forces by pursuing partisan legislation when the threat of electoral repercussions is relatively low – when elections are distant. This study tests our theory by examining US House members’ likelihood of voting with their party on both partisan and non-divisive votes during the course of the election cycle in order to assess whether members strategically alter their levels of party loyalty as elections approach. It also explores whether majority parties strategically structure the agenda according to variation in members’ electoral constraints. This approach allows elite partisanship to follow a dynamic process, which is referred to here as dynamic elite partisanship. The results demonstrate that as elections approach, members are less likely to cast party votes, and parties are less inclined to schedule votes that divide the parties. At the same time, the study finds no evidence of strategic variation in members’ voting behavior on broadly consensual votes with election proximity

Opportunities and Limitations for MICE Tourism Development in Łódź

Business tourism plays an important role in the tourism industry of Łódź. However, compared to other Polish cities relatively few MICE meetings are organised there. The purpose of this article is therefore to analyse the opportunities and limitations for MICE tourism development in Łódź compared to the city’s potential. The accommodation services, congress locations, accessibility by different means of transportation, and its image are the factors considered in the analysis. The results indicate the most important strategic actions that are recommended in order to improve the situation of business tourism in Łódź

Thoughts from the IAAER’s 12th World Congress of Accounting Educators and Researchers

No abstract available

A lecturer profile categorization for evaluating education practice quality

© 2019 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes,creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.This research-to-practice work in progress paper is focused on creating a categorization of lecturers in order to define quality in their education practice. The reason for this work is that we found that our faculty perceived the time devoted to teaching as something that had no real impact on the progress of their academic careers, whereas the real impact consists of papers published and grants obtained. Our lecturers require from the university an institutional policy that defines strategies and guidelines to favour a quality education, which in turn requires the definition of a teaching evaluation system. However, a single evaluation system cannot be implemented for all teachers. Different teaching profiles must be defined and the lecturers must be evaluated in accordance with the profiles to which they belong. In this paper, a categorization of four lecturer profiles is presented.Peer ReviewedPostprint (author's final draft