720 resultados para Accounting information
Resumo:
This thesis employs the theoretical fusion of disciplinary knowledge, interlacing an analysis from both functional and interpretive frameworks and applies these paradigms to three concepts—organisational identity, the balanced scorecard performance measurement system, and control. As an applied thesis, this study highlights how particular public sector organisations are using a range of multi-disciplinary forms of knowledge constructed for their needs to achieve practical outcomes. Practical evidence of this study is not bound by a single disciplinary field or the concerns raised by academics about the rigorous application of academic knowledge. The study’s value lies in its ability to explore how current communication and accounting knowledge is being used for practical purposes in organisational life. The main focus of this thesis is on identities in an organisational communication context. In exploring the theoretical and practical challenges, the research questions for this thesis were formulated as: 1. Is it possible to effectively control identities in organisations by the use of an integrated performance measurement system—the balanced scorecard—and if so, how? 2. What is the relationship between identities and an integrated performance measurement system—the balanced scorecard—in the identity construction process? Identities in the organisational context have been extensively discussed in graphic design, corporate communication and marketing, strategic management, organisational behaviour, and social psychology literatures. Corporate identity is the self-presentation of the personality of an organisation (Van Riel, 1995; Van Riel & Balmer, 1997), and organisational identity is the statement of central characteristics described by members (Albert & Whetten, 2003). In this study, identity management is positioned as a strategically complex task, embracing not only logo and name, but also multiple dimensions, levels and facets of organisational life. Responding to the collaborative efforts of researchers and practitioners in identity conceptualisation and methodological approaches, this dissertation argues that analysis can be achieved through the use of an integrated framework of identity products, patternings and processes (Cornelissen, Haslam, & Balmer, 2007), transforming conceptualisations of corporate identity, organisational identity and identification studies. Likewise, the performance measurement literature from the accounting field now emphasises the importance of ‘soft’ non-financial measures in gauging performance—potentially allowing the monitoring and regulation of ‘collective’ identities (Cornelissen et al., 2007). The balanced scorecard (BSC) (Kaplan & Norton, 1996a), as the selected integrated performance measurement system, quantifies organisational performance under the four perspectives of finance, customer, internal process, and learning and growth. Broadening the traditional performance measurement boundary, the BSC transforms how organisations perceived themselves (Vaivio, 2007). The rhetorical and communicative value of the BSC has also been emphasised in organisational self-understanding (Malina, Nørreklit, & Selto, 2007; Malmi, 2001; Norreklit, 2000, 2003). Thus, this study establishes a theoretical connection between the controlling effects of the BSC and organisational identity construction. Common to both literatures, the aspects of control became the focus of this dissertation, as ‘the exercise or act of achieving a goal’ (Tompkins & Cheney, 1985, p. 180). This study explores not only traditional technical and bureaucratic control (Edwards, 1981), but also concertive control (Tompkins & Cheney, 1985), shifting the locus of control to employees who make their own decisions towards desired organisational premises (Simon, 1976). The controlling effects on collective identities are explored through the lens of the rhetorical frames mobilised through the power of organisational enthymemes (Tompkins & Cheney, 1985) and identification processes (Ashforth, Harrison, & Corley, 2008). In operationalising the concept of control, two guiding questions were developed to support the research questions: 1.1 How does the use of the balanced scorecard monitor identities in public sector organisations? 1.2 How does the use of the balanced scorecard regulate identities in public sector organisations? This study adopts qualitative multiple case studies using ethnographic techniques. Data were gathered from interviews of 41 managers, organisational documents, and participant observation from 2003 to 2008, to inform an understanding of organisational practices and members’ perceptions in the five cases of two public sector organisations in Australia. Drawing on the functional and interpretive paradigms, the effective design and use of the systems, as well as the understanding of shared meanings of identities and identifications are simultaneously recognised. The analytical structure guided by the ‘bracketing’ (Lewis & Grimes, 1999) and ‘interplay’ strategies (Schultz & Hatch, 1996) preserved, connected and contrasted the unique findings from the multi-paradigms. The ‘temporal bracketing’ strategy (Langley, 1999) from the process view supports the comparative exploration of the analysis over the periods under study. The findings suggest that the effective use of the BSC can monitor and regulate identity products, patternings and processes. In monitoring identities, the flexible BSC framework allowed the case study organisations to monitor various aspects of finance, customer, improvement and organisational capability that included identity dimensions. Such inclusion legitimises identity management as organisational performance. In regulating identities, the use of the BSC created a mechanism to form collective identities by articulating various perspectives and causal linkages, and through the cascading and alignment of multiple scorecards. The BSC—directly reflecting organisationally valued premises and legitimised symbols—acted as an identity product of communication, visual symbols and behavioural guidance. The selective promotion of the BSC measures filtered organisational focus to shape unique identity multiplicity and characteristics within the cases. Further, the use of the BSC facilitated the assimilation of multiple identities by controlling the direction and strength of identifications, engaging different groups of members. More specifically, the tight authority of the BSC framework and systems are explained both by technical and bureaucratic controls, while subtle communication of organisational premises and information filtering is achieved through concertive control. This study confirms that these macro top-down controls mediated the sensebreaking and sensegiving process of organisational identification, supporting research by Ashforth, Harrison and Corley (2008). This study pays attention to members’ power of self-regulation, filling minor premises of the derived logic of their organisation through the playing out of organisational enthymemes (Tompkins & Cheney, 1985). Members are then encouraged to make their own decisions towards the organisational premises embedded in the BSC, through the micro bottom-up identification processes including: enacting organisationally valued identities; sensemaking; and the construction of identity narratives aligned with those organisationally valued premises. Within the process, the self-referential effect of communication encouraged members to believe the organisational messages embedded in the BSC in transforming collective and individual identities. Therefore, communication through the use of the BSC continued the self-producing of normative performance mechanisms, established meanings of identities, and enabled members’ self-regulation in identity construction. Further, this research establishes the relationship between identity and the use of the BSC in terms of identity multiplicity and attributes. The BSC framework constrained and enabled case study organisations and members to monitor and regulate identity multiplicity across a number of dimensions, levels and facets. The use of the BSC constantly heightened the identity attributes of distinctiveness, relativity, visibility, fluidity and manageability in identity construction over time. Overall, this research explains the reciprocal controlling relationships of multiple structures in organisations to achieve a goal. It bridges the gap among corporate and organisational identity theories by adopting Cornelissen, Haslam and Balmer’s (2007) integrated identity framework, and reduces the gap in understanding between identity and performance measurement studies. Parallel review of the process of monitoring and regulating identities from both literatures synthesised the theoretical strengths of both to conceptualise and operationalise identities. This study extends the discussion on positioning identity, culture, commitment, and image and reputation measures in integrated performance measurement systems as organisational capital. Further, this study applies understanding of the multiple forms of control (Edwards, 1979; Tompkins & Cheney, 1985), emphasising the power of organisational members in identification processes, using the notion of rhetorical organisational enthymemes. This highlights the value of the collaborative theoretical power of identity, communication and performance measurement frameworks. These case studies provide practical insights about the public sector where existing bureaucracy and desired organisational identity directions are competing within a large organisational setting. Further research on personal identity and simple control in organisations that fully cascade the BSC down to individual members would provide enriched data. The extended application of the conceptual framework to other public and private sector organisations with a longitudinal view will also contribute to further theory building.
Resumo:
Information Overload and Mismatch are two fundamental problems affecting the effectiveness of information filtering systems. Even though both term-based and patternbased approaches have been proposed to address the problems of overload and mismatch, neither of these approaches alone can provide a satisfactory solution to address these problems. This paper presents a novel two-stage information filtering model which combines the merits of term-based and pattern-based approaches to effectively filter sheer volume of information. In particular, the first filtering stage is supported by a novel rough analysis model which efficiently removes a large number of irrelevant documents, thereby addressing the overload problem. The second filtering stage is empowered by a semantically rich pattern taxonomy mining model which effectively fetches incoming documents according to the specific information needs of a user, thereby addressing the mismatch problem. The experimental results based on the RCV1 corpus show that the proposed twostage filtering model significantly outperforms the both termbased and pattern-based information filtering models.
Resumo:
In 2005, Stephen Abram, vice president of Innovation at SirsiDynix, challenged library and information science (LIS) professionals to start becoming “librarian 2.0.” In the last few years, discussion and debate about the “core competencies” needed by librarian 2.0 have appeared in the “biblioblogosphere” (blogs written by LIS professionals). However, beyond these informal blog discussions few systematic and empirically based studies have taken place. This article will discuss a research project that fills this gap. Funded by the Australian Learning and Teaching Council, the project identifies the key skills, knowledge, and attributes required by “librarian 2.0.” Eighty-one members of the Australian LIS profession participated in a series of focus groups. Eight themes emerged as being critical to “librarian 2.0”: technology, communication, teamwork, user focus, business savvy, evidence based practice, learning and education, and personal traits. This article will provide a detailed discussion on each of these themes. The study’s findings also suggest that “librarian 2.0” is a state of mind, and that the Australian LIS profession is undergoing a significant shift in “attitude.”
Resumo:
The paper details the results of the first phase of an on-going research into the sociocultural factors that influence the supervision of higher degrees research (HDR) engineering students in the Faculty of Built Environment and Engineering (BEE) and Faculty of Science and Technology (FaST) at Queensland University of Technology. A quantitative analysis was performed on the results from an online survey that was administered to 179 engineering students. The study reveals that cultural barriers impact their progression and developing confidence in their research programs. We argue that in order to assist international and non-English speaking background (NESB) research students to triumph over such culturally embedded challenges in engineering research, it is important for supervisors to understand this cohort's unique pedagogical needs and develop intercultural sensitivity in their pedagogical practice in postgraduate research supervision. To facilitate this, the governing body (Office of Research) can play a vital role in not only creating the required support structures but also their uniform implementation across the board.
Resumo:
A pressing concern within the literature on anticipatory perceptual-motor behaviour is the lack of clarity on the applicability of data, observed under video-simulation task constraints, to actual performance in which actions are coupled to perception, as captured during in-situ experimental conditions. We developed an in-situ experimental paradigm which manipulated the duration of anticipatory visual information from a penalty taker’s actions to examine experienced goalkeepers’ vulnerability to deception for the penalty kick in association football. Irrespective of the penalty taker’s kick strategy, goalkeepers initiated movement responses earlier across consecutively earlier presentation points. Overall goalkeeping performance was better in non-deception trials than in deception conditions. In deception trials, the kinematic information presented up until the penalty taker initiated his/her kicking action had a negative effect on goalkeepers’ performance. It is concluded that goalkeepers are likely to benefit from not anticipating a penalty taker’s performance outcome based on information from the run-up, in preference to later information that emerges just before the initiation of the penalty taker’s kicking action.
Resumo:
To date, much work has been done to examine the ways in which information literacy – a way of thinking about, existing alongside and working with information- functions in an academic setting. However, its role in the non-academic library professions has been largely ignored. Given that the public librarian is responsible for designing and delivering services and programmes aimed at supporting the information literacy needs of the community-at-large there is great value to be had from examining the ways in which public libraries understand and experience IL. The research described in this paper investigates, through the use of phenomenography; the ways in which public librarians understand and experience the concept of Information Literacy.
Resumo:
The enhanced social profile of not-for-profit organisations (NFPs) and the role of volunteers have resulted in calls for NFPs to be more accountable and to disclose information relating to such contributions. In this study we identify, locate and categorise the extent of disclosures made in relation to volunteer contributions. We find that disclosure was more prevalent on NFP websites compared to digital annual report disclosures. We find that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers. The valuation of volunteer contributions was the least likely to be disclosed. The findings contribute to international debate over the inclusion of volunteer contributions in the assessment of a NFP’s accountability over its resources and ultimately the enhancement of its sustainability.
Resumo:
Information behaviour (IB) is an area within Library and Information Science that studies the totality of human behaviour in relation to information, both active and passive, along with the explicit and the tacit mental states related to information. This study reports on a recently completed dissertation research that integrates the different models of information behaviours using a diary study where 34 participants maintained a daily journal for two weeks through a web log or paper diary. This resulted in thick descriptions of IB, which were manually analysed using the Grounded Theory method of inquiry, and then cross-referenced through both text-analysis and statistical analysis programs. Among the many key findings of this study, one is the focus this paper: how participants express their feelings of the information seeking process and their mental and affective states related specifically to the sense-making component which co-occurs with almost every other aspect of information behaviour. The paper title – Down the Rabbit Hole and Through the Looking Glass – refers to an observation that some of the participants made in their journals when they searched for, or avoided information, and wrote that they felt like they have fallen into a rabbit hole where nothing made sense, and reported both positive feelings of surprise and amazement, and negative feelings of confusion, puzzlement, apprehensiveness, frustration, stress, ambiguity, and fatigue. The study situates this sense-making aspects of IB within an overarching model of information behaviour that includes IB concepts like monitoring information, encountering information, information seeking and searching, flow, multitasking, information grounds, information horizons, and more, and proposes an integrated model of information behaviour illuminating how these different concepts are interleaved and inter-connected with each other, along with it's implications for information services.
Resumo:
Information behavior models generally focus on one of many aspects of information behavior, either information finding, conceptualized as information seeking, information foraging or information sense-making, information organizing and information using. This ongoing study is developing an integrated model of information behavior. The research design involves a 2-week-long daily information journal self-maintained by the participants, combined with two interviews, one before, and one after the journal-keeping period. The data from the study will be analyzed using grounded theory to identify when the participants engage in the various behaviors that have already been observed, identified, and defined in previous models, in order to generate useful sequential data and an integrated model.
Resumo:
Information behavior studies in the field of Library and Information Science (LIS) generally focus on one of many aspects of information behavior: information finding, information organizing, and information using. Information seeking is further specialized into information searching, information seeking, information foraging or information sense making. Spink and Cole (2006) highlighted the lack of integration across these various approaches and models of information behavior within LIS. Often, each approach provides a different language for similar processes (Spink & Cole, 2004), and it is sometimes hard for practicing information professionals to parse the various theories and models to see how they shape and affect the provision of information resources, services, and products. An integrated model of information behaviors that explains the key dimensions of how peoples’ contextual and situational dimensions affect their information needs and behavior will help information providers and LIS researchers alike with a framework that can help “depict and explain a sequence of behaviors by referring to relevant variables, rather than merely indicating a sequence of events… while indicating something about information needs and sources” (Case, 2002). This presentation presents an integrated model of peoples’ information behaviors based on research that studied participants’ information behaviors through a detailed daily information journal maintained for two weeks.
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Alexander’s Ecological Dominance and Social Competition (EDSC) model currently provides the most comprehensive overview of human traits in the development of a theory of human evolution and sociality (Alexander, 1990; Finn, Geary & Ward, 2005; Irons, 2005). His model provides a basis for explaining the evolution of human socio-cognitive abilities. Our paper examines the extension of Alexander’s model to incorporate the human trait of information behavior in synergy with ecological dominance and social competition as a human socio-cognitive competence. This paper discusses the various interdisciplinary perspectives exploring how evolution has shaped information behavior and why information behavior is emerging as an important human socio-cognitive competence. This paper outlines these issues, including the extension of Spink and Currier’s (2006a,b) evolution of information behavior model towards a more integrated understanding of how information behaviors have evolved (Spink & Cole, 2006).
Resumo:
Multitasking information behaviour is the human ability to handle the demands of multiple information tasks concurrently. When we multitask, we work on two or more tasks and switch between those tasks. Multitasking is the way most of us deal with the complex environment we all live in, and recent studies show that people often engage in multitasking information behaviours. Multitasking information behaviours are little understood, however, and an important area for information behaviour research. Our study investigated the multitasking information behaviours of public library users at the Brentwood and Wilkinsburg Public Libraries in Pittsburgh through diary questionnaires. Findings include that some 63.5 percent of library users engaged in multitasking information behaviours, with a mean of 2.5 topic changes and 2.8 topics per library visit. A major finding of our study is that many people in libraries are seeking information on multiple topics and are engaged in multitasking behaviours. The implications of our findings and further research are also discussed. (Contains 7 tables and 2 figures.)
Resumo:
Effective strategies for the design of effi cient and environmentally sensitive buildings require a close collaboration between architects and engineers in the design of the building shell and environmental control systems at the outset of projects. However, it is often not practical for engineers to be involved early on in the design process. It is therefore essential that architects be able to perform preliminary energy analyses to evaluate their proposed designs prior to the major building characteristics becoming fi xed. Subsequently, a need exists for a simplifi ed energy design tool for architects. This paper discusses the limitations of existing analysis software in supporting early design explorations and proposes a framework for the development of a tool that provides decision support by permitting architects to quickly assess the performance of design alternatives.
Resumo:
Personalised social matching systems can be seen as recommender systems that recommend people to others in the social networks. However, with the rapid growth of users in social networks and the information that a social matching system requires about the users, recommender system techniques have become insufficiently adept at matching users in social networks. This paper presents a hybrid social matching system that takes advantage of both collaborative and content-based concepts of recommendation. The clustering technique is used to reduce the number of users that the matching system needs to consider and to overcome other problems from which social matching systems suffer, such as cold start problem due to the absence of implicit information about a new user. The proposed system has been evaluated on a dataset obtained from an online dating website. Empirical analysis shows that accuracy of the matching process is increased, using both user information (explicit data) and user behavior (implicit data).
Resumo:
In the scope of this study, ‘performance measurement’ includes the collection and presentation of relevant information that reflects progress in achieving organisational strategic aims and meeting the needs of stakeholders such as merchants, importers, exporters and other clients. Evidence shows that utilising information technology (IT) in customs matters supports import and export practices and ensures that supply chain management flows seamlessly. This paper briefly reviews some practical techniques for measuring performance. Its aim is to recommend a model for measuring the performance of information systems (IS): in this case, the Customs Information System (CIS) used by the Royal Malaysian Customs Department (RMCD).The study evaluates the effectiveness of CIS implementation measures in Malaysia from an IT perspective. A model based on IS theories will be used to assess the impact of CIS. The findings of this study recommend measures for evaluating the performance of CIS and its organisational impacts in Malaysia. It is also hoped that the results of the study will assist other Customs administrations evaluate the performance of their information systems.