430 research outputs found
¿Existe una justificación para el orden de los autores en la mención de autoría? Un estudio de caso de la investigación en informetría
Multiple authorship on research publications is common in many disciplines. Is the order in which authors appear in the byline determined by consistent criteria? This study investigated co-authored papers published in the Journal of Informetrics in 2016, the year in which this representative journal of the area of informetrics started to publish the articles with the author contributions form, as a case study to determine if there is consistency in the author order based on author contributions. For the papers studied, there was greater consistency for the first and last authors, and less consistent rationale for the order of the remaining author positions for the papers studied. A survey sent to the authors of the publications studied revealed that authors believed the first and last author positions played a more distinctive role. The lack of agreement and function of author order in other positions raises the question about the significance of author order and its purpose in determining the credit authors receive for co-authored publications.La autoría múltiple en publicaciones de investigación es común en muchas disciplinas. ¿El orden en el que aparecen los autores en la mención de autoría está determinado por criterios consistentes? Este estudio investiga los artículos en coautoría publicados en Journal of Informetrics en 2016, el año en el que esta revista representativa del área de la informetría comenzó a publicar los artículos junto al formulario de contribuciones de los autores, como un estudio de caso para determinar si hay coherencia en el orden de los autores según sus contribuciones. Para los artículos estudiados, hubo mayor consistencia para el primer y último autor, y una justificación menos consistente para el orden de las posiciones de los autores restantes. Una encuesta enviada a los autores de las publicaciones estudiadas reveló que los autores creían que la posición del primer y último autor desempeñaba un papel más distintivo. La falta de acuerdo y función del orden de los autores en otras posiciones plantea la pregunta sobre la importancia del orden de los autores y su propósito para determinar el crédito que reciben los autores por las publicaciones en coautoría
A review of the literature on citation impact indicators
Citation impact indicators nowadays play an important role in research
evaluation, and consequently these indicators have received a lot of attention
in the bibliometric and scientometric literature. This paper provides an
in-depth review of the literature on citation impact indicators. First, an
overview is given of the literature on bibliographic databases that can be used
to calculate citation impact indicators (Web of Science, Scopus, and Google
Scholar). Next, selected topics in the literature on citation impact indicators
are reviewed in detail. The first topic is the selection of publications and
citations to be included in the calculation of citation impact indicators. The
second topic is the normalization of citation impact indicators, in particular
normalization for field differences. Counting methods for dealing with
co-authored publications are the third topic, and citation impact indicators
for journals are the last topic. The paper concludes by offering some
recommendations for future research
Equal co‑authorship practices: review and recommendations
There has been an increase in the number of journal articles that are co-authored by researchers who claim to have made equal contributions. This growth has sparked discussions in the literature, especially within medical journals. To extend the debate beyond medical disciplines and support journal editors in forming an opinion, the current review collates and explores published viewpoints about so-called Equal Co-authorship (EC) practices. The Web of Science core database was used to identify publications that mention and discuss EC. Within the limited number of publications that were found on the Web of Science database, the most cited item was used to trace other papers that discuss EC. In total, 39 papers (including articles and editorials) met the inclusion criteria. This review identifies four main themes within the sample including the growth of EC, challenges of attributing EC, guidelines and policies about EC and gender issues in the attribution of EC. Based on the survey and analysis of publications that discuss EC, this review provides recommendations regarding journal policy statements, and EC indicators. Those recommendations include: (1) journal policies should address EC; and (2) use should be made of available functionalities (CRediT, for example) to capture and indicate equal contributions
A review of the literature on ethical issues related to scientific authorship
The article at hand presents the results of a literature review on the ethical issues related to scientific authorship. These issues are understood as questions and/or concerns about obligations, values or virtues in relation to reporting, authorship and publication of research results. For this purpose, the Web of Science core collection was searched for English resources published between 1945 and 2018, and a total of 324 items were analyzed. Based on the review of the documents, ten ethical themes have been identified, some of which entail several ethical issues. Ranked on the basis of their frequency of occurrence these themes are: 1) attribution, 2) violations of the norms of authorship, 3) bias, 4) responsibility and accountability, 5) authorship order, 6) citations and referencing, 7) definition of authorship, 8) publication strategy, 9) originality, and 10) sanctions. In mapping these themes, the current article explores major ethical issue and provides a critical discussion about the application of codes of conduct, various understandings of culture, and contributing factors to unethical behavior
Women, accounting, academia and business: History and current affairs of the female struggle in a patriarchal context
[ES] Aunque es innegable el progreso que ha tenido la profesión contable en cuanto a la inclusión de la
mujer a lo largo del tiempo, aún en el siglo XXI las mujeres experimentan asimetrías de género en
cuanto a su estatus laboral, remuneración, prestigio y promoción, especialmente si son casadas y con
hijos, enfrentan un techo de cristal que hace que estén sub-representadas en cargos de alto nivel, son
excluidas del conocimiento operativo crítico, de información privada así como de la toma de
decisiones importantes y confidenciales, y para lograr el éxito, avance, permanencia y satisfacción
profesional y laboral han tenido que aceptar y comportarse de acuerdo a las “reglas del juego”
estereotípicamente masculinas (Adapa, Rindfleish, & Sheridan, 2016; Brennan & Nolan, 1998;
Broadbent, 2016; Crowley, 2016; Czarniawska, 2008; Dambrin & Lambert, 2008; Hantrais, 1995;
Haynes, 2017; Maupin & Lehman, 1994; Pillsbury, Capozzoli, & Ciampa, 1989; Whiting & Wright,
2001; Windsor & Auyeung, 2006; Wootton & Kemmerer, 2000).
Lo anterior no es un evento aislado sino una construcción dinámica, modelada social, histórica, legal,
política, geográfica y culturalmente, que se ha reproducido e institucionalizado a nivel profesional y
organizacional (Barker & Monks, 1998; Carrera, Gutiérrez, & Carmona, 2001; Escobar Andrae, 2017;
Evans & Rumens, 2020; Gamber, 1998; Hantrais, 1995; Hareven, 1991; Haynes, 2017; Kerber, 1988;
Lee Cooke & Xiao, 2014; Lehman, 1992; Scranton, 1998; Thane, 1992; Walker, 1998; 2003b; Walker
& Llewellyn, 2000; Zucca Micheletto, 2013).
En ese sentido, el presente trabajo busca, por una parte, evidenciar las disparidades de género que se
han dado en el ejercicio del quehacer contable a nivel académico y profesional y, por otra, relacionar,
desde un enfoque cualitativo y cuantitativo, las consideraciones de género con factores históricos,
sociales y culturales que pudieran influir en las mismas.
En cumplimiento de dicho propósito el presente trabajo está estructurado en cuatro grandes
apartados, el primero de ellos hace una síntesis de la historia de la mujer en la contabilidad entre los
siglos XVIII y XX2
, señalando cómo el contexto social, caracterizado por los principios y valores
patriarcales, representó un obstáculo en su incursión y avance, pero a su vez cómo la participación
de la mujer en las tareas contables las empoderó y les sirvió de puente para su inclusión en la sociedad,
el mercado laboral y profesional; posteriormente en el segundo apartado, se analiza la participación
de las mujeres como autoras en las revistas de investigación top de contabilidad en el siglo XXI,
específicamente entre 1960 y 2019, como posible fuente de las brechas de género existentes en la
academia contable, en el tercer y cuarto apartado, pasando al contexto empresarial y al ejercicio
profesional, por una parte, se analiza cómo los factores culturales pueden suponer una barrera para
lograr una mayor diversidad de género en los consejos de administración y, por otra, se analiza el
impacto que tienen las consejeras de administración en el desempeño empresarial y la moderación
que ejercen los factores culturales en esta relación, para lo cual se utiliza una muestra de empresas
entre 2006 y 2015. De esta manera, se espera cubrir un amplio rango temporal y diferentes vías del
ejercicio de la mujer en la profesión contable.
[EN] Although the progress that the accounting profession has made in terms of the inclusion of women
over time is undeniable, even in the twenty first century, women experience gender asymmetries in
terms of their employment status, remuneration, prestige and promotion, especially if they are
married with children, they face a glass ceiling that causes them to be underrepresented in high-level
positions, they are excluded from critical operational knowledge, private information as well as
important and confidential decision-making, and to achieve success, advancement, permanence and
professional and job satisfaction have had to accept and behave according to the stereotypically
masculine “rules of the game” (Adapa, Rindfleish, & Sheridan, 2016; Brennan & Nolan, 1998;
Broadbent, 2016; Crowley, 2016; Czarniawska, 2008; Dambrin & Lambert, 2008; Hantrais, 1995;
Haynes, 2017; Maupin & Lehman, 1994; Pillsbury, Capozzoli, & Ciampa, 1989; Whiting & Wright,
2001; Windsor & Auyeung, 2006; Wootton & Kemmerer, 2000).
The above is not an isolated event but a dynamic construction, socially, historically, legally, politically,
geographically and culturally modeled, which has been reproduced and institutionalized at a
professional and organizational level (Barker & Monks, 1998; Carrera, Gutiérrez, & Carmona, 2001;
Escobar Andrae, 2017; Evans & Rumens, 2020; Gamber, 1998; Hantrais, 1995; Hareven, 1991;
Haynes, 2017; Kerber, 1988; Lee Cooke & Xiao, 2014; Lehman, 1992; Scranton, 1998; Thane, 1992;
Walker, 1998; 2003b; Walker & Llewellyn, 2000; Zucca Micheletto, 2013).
In this sense, the present work seeks, on the one hand, to show the gender disparities that have
occurred in the exercise of accounting work at an academic and professional level and, on the other,
to relate, from a qualitative and quantitative approach, the considerations of gender with historical,
social and cultural factors that could influence them.
In compliance with this purpose, the present work is structured in four main sections, the first of
which summarizes the history of women in accounting between the eighteenth to twentieth
centuries1, pointing out how the social context, characterized by principles and values patriarchal,
represented an obstacle in their incursion and advancement, but at the same time how the
participation of women in accounting tasks empowered them and served as a bridge for their
inclusion in society, the labor and professional market; in the second section, the participation of
women as authors in the accounting journals top tier in the twenty first century is analyzed,
specifically between 1960 and 2019, as a possible source of the existing gender gaps in the accounting
academia and finally in the third and fourth sections, moving to the business context and professional
practice, on the one hand, I analyze how cultural factors can pose a barrier to achieving greater gender
diversity in the boards of directors and, on the other, the impact that presence of female directors
have on business performance and the moderation exerted by cultural factor in this relationship, for
which a sample of companies between 2006 and 2015 is used. In this way, it is expected to cover a
wide temporal range and different paths of the exercise of women in the accounting profession
Congress UPV Proceedings of the 21ST International Conference on Science and Technology Indicators
This is the book of proceedings of the 21st Science and Technology Indicators Conference that took place
in València (Spain) from 14th to 16th of September 2016.
The conference theme for this year, ‘Peripheries, frontiers and beyond’ aimed to study the development and
use of Science, Technology and Innovation indicators in spaces that have not been the focus of current indicator
development, for example, in the Global South, or the Social Sciences and Humanities.
The exploration to the margins and beyond proposed by the theme has brought to the STI Conference an
interesting array of new contributors from a variety of fields and geographies.
This year’s conference had a record 382 registered participants from 40 different countries, including 23
European, 9 American, 4 Asia-Pacific, 4 Africa and Near East. About 26% of participants came from outside
of Europe.
There were also many participants (17%) from organisations outside academia including governments (8%),
businesses (5%), foundations (2%) and international organisations (2%). This is particularly important in a
field that is practice-oriented.
The chapters of the proceedings attest to the breadth of issues discussed. Infrastructure, benchmarking
and use of innovation indicators, societal impact and mission oriented-research, mobility and careers, social
sciences and the humanities, participation and culture, gender, and altmetrics, among others.
We hope that the diversity of this Conference has fostered productive dialogues and synergistic ideas and
made a contribution, small as it may be, to the development and use of indicators that, being more inclusive,
will foster a more inclusive and fair world
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