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A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia
حرفه ای در خطر؟شرکت سرمایه گذاری، اندازه گیری عملکرد و پایداری دانشگاهی حسابداری-2021 This paper examines the effects of university corporatization on accounting academics
with reference to an in-depth case study of a research-intensive English business school
that strongly embraced managerialist and marketized approaches to higher education. It
discusses how accounting research became marginalized as the school directed research
funding towards business disciplines it deemed more likely to deliver top-ranked
publications, large research grants and substantial industry partnerships. The paper
moreover explores how accounting teaching, curriculum design and the administrative
hierarchies of the business school started to be colonized by teaching fellows with
backgrounds in private sector accountancy tuition. As a result of these two
developments, the school’s accounting department gradually transformed into a
teaching-only operation which delivered largely standardized and highly technical
accounting education. The paper links this transformation of the accounting department
to the growing emphasis on research and teaching performance measures in the English
higher education system and concludes that the academic accounting profession, as
defined by original research and research-informed teaching, is in danger of
disappearing at many English business schools.
keywords: Accounting research | Accounting education | Higher education | Journal rankings |
مقاله انگلیسی |
2 |
The convergence of big data and accounting: innovative research opportunities
همگرایی داده های بزرگ و حسابداری: فرصت های تحقیق نوآورانه-2021 This study aims to develop accounting standards, curriculums, and research to cope with the rapid development
of big data. The study presents several potential convergence points between big data and different accounting
techniques and theories. The study discusses how big data can overcome the data limitations of six accounting
issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting
and activity-based techniques. It presents six exciting research questions for future research. Then, the study
explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy
theory. This theoretical study develops new convergence points between big data and accounting by reviewing
the literature and proposing new ideas and research questions. The conclusion indicates a significant conver-
gence between big data and accounting on the premise that data is the heart of accounting. Big data and
advanced analytics have the potential to overcome the data limitations of accounting techniques that require
estimations and predictions. A remarkable convergence is argued between big data and three accounting the-
ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the
potential of big data. keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence |
مقاله انگلیسی |
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بازاریابی جاذبه ای دیجیتال: اندازه گیری عملکرد اقتصادی تجارت الکترونیکی خواروبار در اروپا و آمریکا
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 13 - تعداد صفحات فایل doc فارسی: 30 این تحقیق به بررسی رابطه هزینه-نتیجه اقدامات بازاریابی جاذبه ای مورد استفاده تجارت الکترونیکی خواروبار می پردازد. این تحلیل بر اساس به کارگیری مدل درفمن و استینر (1954) برای بودجه تبلیغات بهینه است که مولفین آن را با بازاریابی دیجیتال تطبیق می دهند و با تحلیل آماری تجاری تایید میکنند. با توجه به 29 شرکت عمده در شش کشور در افق زمانی شش سال، تحلیل ترکیبی تکنیک های بهینه سازی موتور جستجو و بازاریابی موتور جستجو هدف جذب کارکنان به صفحات وب شرکت ها را دنبال می کند. نتایج تایید می کند که تجارت الکترونیکی بازاریابی جاذبه ای دیجیتال را بهینه سازی می کند. تفاوت ها بسته به نوع فرمت و سطح کشور فرق دارند.
واژگان کلیدی: بازاریابی جاذبه ای | بازاریابی دیجیتال | تجارت الکترونیک | خرده فروشی | عملکرد اقتصادی | بهینه سازی سرمایه گذاری بازاریابی. |
مقاله ترجمه شده |
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Knowledge management performance measurement based on World-Class Competitive Advantages to develop strategic-oriented projects: Case of Iranian oil industry
اندازه گیری عملکرد مدیریت دانش بر اساس مزایای رقابتی در سطح جهانی برای توسعه پروژه های استراتژیک گرا: مورد صنعت نفت ایران-2021 Knowledge Management (KM) is one of the main sources for achieving World-Class Competitive Advantages
(WCCAs), and is also an incentive for the development of strategic-oriented projects. Because subsidiaries of the
oil industry are always looking for WCCAs to implement their strategic-oriented projects, it is important to
measure WCCAs-based KM performance. We offered a WCCAs-based Knowledge Management Performance
Measurement (KMPM) instrument to develop strategic-oriented projects and validated it in the Iranian oil in-
dustry. Based on an in-depth review of previous studies, the indicators of KMPM that could lead to WCCAs were
extracted. Then, an exploratory factor analysis and a confirmatory factor analysis were used to identify and
confirm the criteria of the proposed instrument. Based on the proposed instrument, the KM performance of the
subsidiaries of the Iranian Ministry of Petroleum (MoP) was assessed, and finally, strategic-oriented projects were
suggested. Our proposed instrument includes four main criteria, namely “knowledge quality”, “knowledge
utility”, “knowledge innovation”, and “business results”, all of which are valid in the Iranian oil industry. Our
findings also present 17 strategic-oriented projects. The policymakers and the top managers of the surveyed
companies could obtain more knowledge regarding measuring the WCCAs-based KM performance, and utilize it
to develop their strategic-oriented projects. The present research is one of the first studies of its kind that pro-
vides a WCCAs-based KMPM instrument and expands the literature on KMPM and WCCAs. keywords: مدیریت دانش | عملکرد مدیریت دانش | اندازه گیری | جهت گیری استراتژیک | مزایای رقابتی در سطح جهانی | صنعت نفت ایران | Knowledge management | Knowledge management performance | measurement | Strategic orientation | World-class competitive advantages | Iranian oil industry |
مقاله انگلیسی |
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Valuing Supply Chain Performance Within and Across Manufacturing Industries: A DEA-based Approach
ارزش گذاری عملکرد زنجیره تأمین در داخل و سراسر صنایع تولیدی: رویکردی مبتنی بر DEA-2021 Journal Pre-proof Managers often use financial metrics based on internal accounting data to gauge firm performance. In this paper, we analyze firm value and related levers of operational supply chain (SC) performance from a financial market perspective. This allows us to study the contributions of profitability (earns) and asset utilization (turns) as the two major drivers of firm value. For this purpose, we apply data envelopment analysis to a large-scale longitudinal dataset of listed US companies (2007–2015) that covers 13 manufacturing industries. In so doing, we shed light on the implications of the 2008/2009 financial crisis for operational SC performance. Our findings can be summarized as follows: First, earns and turns are negatively correlated from an internal accounting-based viewpoint that distinguishes ‘high earns/low turns’ from ‘low earns/high turns’ industries. Second, manufacturing com-∗Phone +49-7131-645636-826, fax +49-7131-645636-27Email addresses: gerd.hahn@ggs.de (G.J. Hahn),marcus.brandenburg@hs-flensburg.de (M. Brandenburg), jochen.becker@iname.com(J. Becker)Preprint submitted to International Journal of Production Economics April 16, 2021panies mostly tend to be less efficient in translating earns as opposed to turns into firm value. Finally, we observe declining efficacy of approaches to value- based supply chain management in manufacturing industries since 2007 (the last year before the financial crisis). General firm value appreciation in the stock markets overcompensated for this decline until 2015. Keywords: DEA | Supply Chain Management | Performance Measurement | Financial Markets |
مقاله انگلیسی |
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Sustainable reverse logistics scorecards for the performance measurement of informal e-waste businesses
کارت امتیازی تدارکات معکوس پایدار برای اندازه گیری عملکرد مشاغل غیررسمی پسماندهای الکترونیکی-2020 Many countries depend on businesses in reverse chains to tackle the environmental pollution caused by the tremendous amount of e-waste. Furthermore, due to the domination of informal businesses in many developing countries, environmental rules are not considered during operation, and these violations tend to affect public health adversely. The government in these developing countries finds it difficult to manage and utilize e-waste due to insufficient resources properly. The existing performance measures are only appropriate for imple- mentation in developed countries with the inability to assess informal e-waste businesses in developing countries. Therefore, to address this gap, this research proposes sustainable reverse logistics scorecards (SRLS) to identify informal e-waste businesses performance. Data were obtained through in-depth interviews with eleven experts, questionnaire survey with one hundred eighty-six informal e-waste businesses in Indonesia using the snowball sampling method and by measurement identification using the statistical descriptive analysis such as mean, geometric mean, mode, and sign-test median including experts confirmation. The results showed that there are twenty-two parameters from six perspectives namely financial, stakeholders value, internal business processes, innovation and growth, environment, and social. These parameters can be used as a performance measurement following government regulation and adjusting the motivation, strategy, capability, and activities of informal e- waste businesses. They are also useful for practical assessment and decision purposes, such as process safety and economic impact evaluation of businesses with the ability to create job opportunities, satisfy employees, and provide persuasive incentives. The balance between environment, welfare, and e-waste management is realized through SRLS. We suggested that other researchers use these parameters to assess the performance of informal e- waste throughout Indonesia and the government considered these parameters to assess them before deciding to collaborate for handling e-waste problems. Keywords: Performance measurement | Sustainable reverse logistics scorecard | Informal electronic waste businesses | Developing countries | Sustainable development | Waste | Sustainable business | Operations management | Logistics | Business management | Family business | Business | Environmental science |
مقاله انگلیسی |
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Exploring connections among the multiple outputs and outcomes emerging from 25 years of sea turtle conservation in Northern Cyprus
بررسی اتصالات بین خروجی متعدد و نتایج حاصل از 25 سال از حفاظت از لاک پشت های دریایی در قبرس شمالی-2020 Monitoring and evaluation is an essential stage of conservation implementation, offering a wide variety of
benefits including the ability to engage in informed adaptive management. Understanding the relationship
among actions, outputs, and outcomes can inform on factors acting to facilitate or hinder conservation success.
Assessing these relationships is particularly important for projects with both social and ecological objectives
given that they likely operate through a more complex theory of change. Performance measurement studies that
assess both ecological and social variables can offer an informative and cost-effective evaluation method for such
projects, but simultaneous social-ecological evaluation is rarely implemented. Using the case study of the Marine
Turtle Conservation Project in North Cyprus, we aimed to demonstrate how social-ecological performance
measure protocols can aid sea turtle conservation efforts in adaptive management through informing on connections
among project actions, outputs, and outcomes. Our study employed a mixed-methods performance
measurement approach integrating three distinct data sources: 31 project publications, the project’s long-term
dataset on sea turtle ecology, and 26 semi-structured interviews with key informants including residents, fishermen,
local business owners, and project staff. The results indicated that the project has generated a wide range
of social, economic, and ecological outcomes. Two primary connections among social and ecological factors
emerged: 1) bridging the research-implementation gap through directing research into policy action and 2)
enhanced operational capacity and achievement of ecological outcomes through extensively engaging with the
community and generating local economic benefits. Insufficient government enforcement and a lack of widespread
behavioural change on turtle nesting beaches were primary barriers. This study highlights the benefits of
multi-disciplinary conservation and demonstrates the insight that can be gained from rapid, social-ecological
performance measurement approaches. Channelling such information back into conservation through adaptive
management can serve to both increase the achievement of ecological goals and improve human wellbeing. Keywords: Caretta caretta | Chelonia mydas | conservation outcomes | monitoring and evaluation | performance measurement | theory of change |
مقاله انگلیسی |
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Monitoring complexity and resilience in construction projects: The contribution of safety performance measurement systems
نظارت بر پیچیدگی و مقاومت در پروژه های ساختمانی: سهم سیستم های اندازه گیری عملکرد ایمنی-2020 Although complexity and resilience are key inter-related characteristics of construction projects, little is known
on how to monitor these characteristics and their implications for safety management. This study investigates the
contribution of Safety Performance Measurement Systems (SPMS) as a means for monitoring and understanding
of sources of complexity and resilience in construction. It is based in three empirical studies carried out in
construction projects, two in Chile and one in Brazil. Two main tools were applied in these studies: (i) the
Technical, Organizational and Environmental (TOE) framework, focused on complexity; and (ii) the Resilience
Assessment Grid (RAG), focused on resilience. Improvement opportunities were identified for existing SPMS.
Also, a set of guidelines for the design of SPMS emerged from these studies as well as a model that explains the
connections between the main constructs encompassed by the guidelines.. Keywords: Resilience engineering | Project complexity | Safety performance measurement systems |
مقاله انگلیسی |
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مجموعه داده برای عملکرد پرداخت الکترونیکی در سیستم بانکداری نیجریه: تحلیل روند از سال 2012 تا 2017
سال انتشار: 2018 - تعداد صفحات فایل pdf انگلیسی: 5 - تعداد صفحات فایل doc فارسی: 8 ظهور فناوری اطلاعات و ارتباطات (ICT) در عصر جدید به دیجیتالی شدن فرآیندهای کسب و کار از جمله بانکداری منجر شده است. برای اندازه گیری عملکرد در میان دیگر سودمندی¬ها، مجموعه داده برای این کانال¬های الکترونیکی بانکی - دستگاه خودپرداز یا ATM، معاملات اینترنتی (وب) ، پرداخت با موبایل، پرداخت از طریق مسنجر، صندوق انتقال الکترونیک، فروش با دستگاه پوز (POS)، تسویه خودکار چک و برات¬های الکترونیکی پرداخت، بررسی شد. این مجموعه داده تجزیه و تحلیلی از کارایی روند پرداخت الکترونیکی از ارزش و حجم آن در هر کانال بر روی پلت فرم سیستم بین بانکی مسکن نیجریه (NIBSS) در شش سال گذشته از سال 2012 - 2017 فراهم می کند.
کلیدواژگان: اقتباس | رقابت | دیجیتالی شدن | بانکداری الکترونیکی | کارائی پرداخت الکترونیکی. |
مقاله ترجمه شده |
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A hybrid multiple criteria decision making approach for measuring comprehensive performance of reverse logistics enterprises
رویکرد تصميم گيري چند معياره ترکیبی برای اندازه گيري عملکرد جامع شرکت های معکوس تدارکات-2018 The area of reverse logistics has recently received considerable attention and is an important business policy. The
performance measurement of reverse logistics is seldom studied due to the complexity and uncertainty of its
operations. This paper provides a multi-criteria performance measurement model to assess the reverse logistics
enterprise’s performance by considering performance attributes such as product lifecycle stages, strategies,
processes, capabilities, and perspectives and measures. In developing the performance measurement model, a
hybrid multi-criteria approach combining DEMATEL, fuzzy ANP and AHP methods are applied. Furthermore, the
relative importance of these attributes and their criteria with respect to each other and their contribution to the
overall performance are affected by the competitive outlook considered by the reverse logistics enterprises. The
performance evaluation model developed in this paper incorporates relevant attributes and achieves a more
realistic representation of the enterprise’s performance by calculating the overall comprehensive performance
index. This study provides decision makers a basis for improving the reverse logistics enterprise performance.
Keywords: Reverse logistics ، Performance measurement ، Multi-criteria decision making ، DEMATEL ، ANP ، AHP ، Fuzzy set theory |
مقاله انگلیسی |