207 research outputs found
Mutual calculations in creating accounting models: a demonstration of the power of matrix mathematics in accounting education
Sharing a different voice: Attending to stories in collaborative writing
Through three stories, we hope to reveal how sometimes contradictory or unrecognizable aspects of our lives, selves, and stories can create tensions in the collaborative writing endeavor. We begin with a story that illuminates some of the narrative tensions that surface during a decade of writing collaboratively. In an effort to navigate these tensions, we explore two further stories in dialogue as a way to reveal how dominant narratives shape our lives and the stories we might tell. One aim of sharing these stories is to reveal how problematic ways of being are often inseparable from one’s cultural legacy. Making previously obscured narratives visible paves the way for imaginary leaps that are necessary for change. We hope these insights are useful for other writers and collaborators and those who seek caring, responsive, and nurturing writing relationships yet realize this journey can be problematic
Theoretical studies of the historical development of the accounting discipline: a review and evidence
Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development
Collaboration Towards a More Inclusive Society: The Case of South African ICT4D Researchers
In this study, research collaboration in the context of South African
Information and Communication for Development (ICT4D) researchers was
investigated using a mixed methods approach. South Africa, a country with stark
development challenges and on the other hand a well-established ICT infrastructure,
provides an appropriate context for ICT4D research. Firstly, a quantitative
analysis of South African research collaboration between 2003 and 2016
was conducted to determine the existing research collaboration patterns of South
African ICT4D researchers. This is based on the publications in three top ICT4D
journals namely the Electronic Journal of Information Systems in Developing
Countries (EJISDC), Information Technologies & International Development
(ITID), and Information Technology for Development (ITD). The results show
that most co-authored papers were intra-institutional collaborations, with limited
inter-institutional collaboration between South African authors or between
South African and other African authors. Secondly, interviews were conducted
with South African researchers who emerged as inter- and intra-institutional
collaborators to gain insight into the technology, drivers and barriers affecting
South African research collaboration. We report our findings and discuss the
implications for employing research collaboration as a mechanism for
addressing inequality and supporting inclusion.School of Computin
A Fluorescent Probe for Diacetyl Detection
A water-soluble fluorescent probe, rhodamine B hydrazide (RBH), was prepared and its properties for recognition of diacetyl were studied. The method employs the reaction of diacetyl with RBH, a colorless and non-fluorescent rhodamine B spiro form derivative to give a pink-colored fluorescent substance. In weakly acidic media, RBH reacts more selectively with diacetyl than with other carbonyls, causing a large increase in fluorescence intensity and thereby providing an easy assay for the determination of diacetyl
Ambiguity, complexity and dynamics in the membership of collaboration
This paper is concerned with the role that membership structures of inter-organizational collaborations have on the achievement of collaborative advantage in the context of tackling social issues. Based on action research involving participants in a wide variety of collaborative situations, the paper aims to explore the nature of the membership of collaborations in practice. A picture of membership is built up from two perspectives. The first considers the structure of collaboration, and argues that ambiguity and complexity in structure may be demonstrated over many dimensions. The second adds another layer of complication through exploring the dynamics of the way in which membership structures change over time. The paper concludes by examining the implications for practitioners and policy makers of this picture in terms of its effect on the design of collaborations and on the factors which tend to lead to collaborative inertia instead of collaborative advantage
Dez anos de pesquisa contábil no Brasil: análise dos trabalhos apresentados nos ENANPADs de 1996 a 2005
Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles
Tourism Partnerships in Protected Areas: Exploring Contributions to Sustainability
Partnerships between natural-area managers and the tourism industry have been suggested to contribute to sustainability in protected areas. This article explores how important sustainability outcomes of partnerships are to their members, how well they are realised and the features of partnerships leading to their achievement. In 21 case studies in Australia, interviews (n = 97) and surveys (n = 100) showed that of 14 sustainability outcomes, improved understanding of protected areas values and improved biodiversity conservation were the most important. Other highly ranked outcomes were greater respect for culture, heritage, and/or traditions; improved quality of environmental conditions; social benefits to local communities; and improved economic viability of the protected area. Scores for satisfaction with outcomes were, like those for importance, all high but were less than those for importance for the majority, with improvement in quality of environmental conditions showing the largest gap. The satisfaction score exceeded that for importance only for increased competitiveness of the protected area as a tourist destination. “Brown” aspects of sustainability, i.e., decreased waste or energy use, were among the lowest-scoring outcomes for both importance and satisfaction. The most important factor enabling sustainability outcomes was provision of benefits to partnership members. Others were increased financial support, inclusiveness, supportive organisational and administrative arrangements, direct involvement of decision makers, partnership maturity, creation of new relationships, decreased conflict, and stimulation of innovation. Improving sustainability outcomes, therefore, requires maintaining these partnership attributes and also increasing emphasis on reducing waste and resource use
A proposed systems approach to the evaluation of integrated palliative care
<p>Abstract</p> <p>Background</p> <p>There is increasing global interest in regional palliative care networks (PCN) to integrate care, creating systems that are more cost-effective and responsive in multi-agency settings. Networks are particularly relevant where different professional skill sets are required to serve the broad spectrum of end-of-life needs. We propose a comprehensive framework for evaluating PCNs, focusing on the nature and extent of inter-professional collaboration, community readiness, and client-centred care.</p> <p>Methods</p> <p>In the absence of an overarching structure for examining PCNs, a framework was developed based on previous models of health system evaluation, explicit theory, and the research literature relevant to PCN functioning. This research evidence was used to substantiate the choice of model factors.</p> <p>Results</p> <p>The proposed framework takes a systems approach with system structure, process of care, and patient outcomes levels of consideration. Each factor represented makes an independent contribution to the description and assessment of the network.</p> <p>Conclusions</p> <p>Realizing palliative patients' needs for complex packages of treatment and social support, in a seamless, cost-effective manner, are major drivers of the impetus for network-integrated care. The framework proposed is a first step to guide evaluation to inform the development of appropriate strategies to further promote collaboration within the PCN and, ultimately, optimal palliative care that meets patients' needs and expectations.</p
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