A theoretical framework of analysis of accounting propensity in different religions

“Can accounting practices be analyzed in a religious system of beliefs framework?”- this paper discusses and develops a theoretical framework for answering the question based on Hofstede and Gray’s model and an analysis of accounting practices in an Islamic agenda. The paper has three purposes. First, it analyses Hofstede and Gray’s model of accounting practices derived from a cultural framework including authority, measurement, enforcement and disclosure. Then, it is argued that Hofstede’s cultural values drive to depict the Islamic societal values by referencing Holy books verses of Muslim; Koran. Third, the study utilizes the Islamic societal values by applying Gray’s model to develop a theory for determining Islamic accounting practices. The model developed here provides a reasonably sound explanation of how religion as one cultural factor affects accounting practices in different societies. In examining Islam as one of the influential religions in the world, the paper reasons that Islamic accounting configuration attends to statutory control in accounting authority, moderate in disclosure of financial information, uniformity in using accounting methods and principles, and optimism in regard to accounting measurements.

Small firms as social formations : relationships as the unit of analysis for eBusiness adoption research

Existing research concerning the adoption of Electronic Business (eBusiness) by small firms has primarily investigated the factors influencing their adoption decisions, with firms being the unit of analysis. In addition, the research assumes that it is primarily small firm owners, employees, trading partners, eBusiness product/service providers, government and business networks which influence adoption. This paper argues that small firms can more accurately be characterised as social formations whereby family, friends and social networks most likely play a significant, often overlooked, role. On this basis the paper argues that future research should include relationships within and external to small firms as the unit of analysis, not just the firm. The paper concludes by examining whether the theories commonly used to explore small firm eBusiness adoption are suitable for relationship-based research.

Ecotourism in Costa Rica: an economic framework of analysis

Costa Rica is a small Central American nation that has gained an international reputation as a leader in environmental conservation. This has formed the base for its highly successful and lucrative small-scale ecotourism industry. However, there are threats from high rates of deforestation and expanding large scale tourism that is trading on strong environmental credentials. This paper sets out an ecologically sustainable economic framework to firstly examine the Costa Rican experience, and then analyse lessons for general policy development of any ecotourism industry. The analysis is conducted from a political economy perspective on the trade-offs between small-scale and large-scale tourism.

An integrated model of subnational regional and urban economic development : framework of analysis

The mechanism of subnational regional and urban economic development has been studied extensively by economists, geographers, town planners and other academics. The existing widely varying theories of regional economic development are insufficient on their own in explaining how a region can develop and prosper. Each theory has evaluated a few facets of regional economic development. Research from these different perspectives is narrow and prevents any cross-fertilization of research from these diverse theories. Recognition of multiple factors affecting the development process has led the author to create an integrated model of regional and urban economic development. The essay first sets out to describe and explain this integrated model. Each of the components of this new model draws heavily upon seminal work in the field. This model proposes three rings. Each ring is at a different level of abstraction. The determinants of development described in each ring can influence each and every other determinant of development shown in the three-ring structure. This model recognizes that development in any centre, be it regional or urban, nascent or established, is a composite end result of the complex interplay of all the determinants. The essay then goes on to show how this model can provide a broad holistic approach to regional economic development that can assist researchers in their attempts to understand and link its various theories.

Processes influencing the development of graduate nurse capabilities in clinical risk management : an Australian study

Objectives: To explore and describe key processes influencing the development of graduate nurse capabilities in clinical risk management (CRM).

Methods: This study was undertaken using an exploratory descriptive case study method. Four sample units of analysis were used, notably: 2 cohorts of graduate nurses (n = 11) undertaking a 12-month graduate nurse transition program; key stakeholders (n = 34), that is, nurse unit managers, clinical teachers, preceptors, a quality manager, a librarian, and senior nurse administratiors employed by the participating health service; patient outcome data; and pertinent literature.

Results: Data strongly suggested that graduate nurse capabilities in CRM were most influenced not by their supposed lack of clinical knowledge and skills but by their lack of corporate knowledge. The failure to provide new graduate nurses with pertinent information on CRM at the beginning of their employment and thereafter at pertinent intervals during the graduate nurse year program aslo hindered the development of their capabilities to manage clinical risk.

Conclusions: Management and educational processes pertinent to informing and involving new graduate nurses in a hospital's local CRM program (including information about the organization's local policies and procedures) need to be implemented systematically at the very beginning of a new graduate's employment and thereafter throughout the remainder of the graduate nurse year.

Can qualitative content analysis be adapted for use by social informaticians to study social media discourse? A position paper

IS research on social media (e.g. Facebook, Twitter, blogs) has so far used user surveys or quantitative content analysis (QuantCA) research methods almost exclusively. There is considerable potential for social informatics research to use qualitative content analysis (QualCA) to explore social media discourse and its appropriation by people “in situ”. This paper presents the position that QualCA offers researchers the flexibility to identify emergent research questions and units of analysis which they may not have preconceived. This is likely to be important for IS research because of the infancy and evolving nature of social media discourse. The paper puts forward suggestions on how the QualCA research method can be adapted for this type of research.

Performing research as a method of analysis

This paper outlines a theatre-based research method undertaken as a means of analysing and representing data from a study into first-year teachers’ identity transformation. It reports on the processes employed, and the attempt by the researcher to bring together complimentary and innovative ways of interpreting interview data. Interview data from twelve teachers throughout their first year of teaching were scripted, rehearsed and performed to ‘expert’ audiences. The written script provided the basis for analysis of the teachers’ identity transformation as seen through their firsts – epiphanic and/or revelatory experiences that marked a moment of transition or transformation. The script served as an effective tool for data analysis, particularly when developing an understanding of the process of data reduction. Initially dissatisfied with the term ‘data reduction’, believing it to be counter-intuitive to ‘reduce’ the participants’ descriptions of their experiences, the process of scripting emphasised the importance of honing in on meaning, and reconciled such concerns by creating a snapshot of each participant’s first as representative of their experiences. Later, the performance revealed more nuanced understandings of the participants’ experiences as viewed through the eyes of the teacher-actors and audiences. The actors selected to represent the experiences of the first-year teachers in the performance were also teachers. The process of casting, and the teacher-actors’ experiences of rehearsing and performing the work ‘The First Time’ over the past two years will also be discussed. This paper concludes with some of the feedback from various audiences of both the performance and the written thesis from arts- and non-arts-based practitioners. Some feedback contends that the theatre-based method was less rigorous than other more ‘traditional’ methods. Such feedback prompts the consideration of weighing the benefits of employing theatre-based research against the risk of alienating some members of the audiences (both of the performance and the page). This paper includes live/digital excerpts of the theatre-based performance ‘The First Time’.

A review of studies on information systems and SMEs in high ranked IS journals (2000-2014)

This paper identifies novel approaches to future small and medium enterprise (SME) research from a review of articles, and then introduces the papers in this AJIS special section which evidence these approaches. More specifically, the paper makes an important contribution by reviewing 61 articles in high ranked IS journals (2000-2014) and introducing three new facets which are used to analyse research on SME adoption/use of IS (units of analysis, SME sizes and SME types) not considered in previous literature review studies. These facets provide thebasis for proposing various future research opportunities. The editorial then introduces the four papers in this special section covering the research theme on SMEs, and highlights the contributions they make using the three facets.

Vested interest in the decision to resolve social dilemma conflicts

This exploratory study investigated the degree of correspondence between individual and group interests in the decision to adopt a sanctioning system to manage a shared resource with social dilemma properties. Fifty-two groups of four people accessed a "free-running" computer-simulated shared resource and had either equal or unequal resource access and experienced either an equitable or inequitable sanctioning system. Consistent with past research, a worse group outcome and greater voting for system change was found under the equitable than under the inequitable sanctioning system. However, at the individual level of analysis, the results suggested that the sanctioning systems did not have the same implications for all group members and that some of those differences predicted voting for system change. The study suggests the need to investigate the various decision frames and inequitable implications associated with structural/institutional change and calls for further investigation of dependencies between micro- and macro-level units of analysis.

A grounded theory for teaching entrepreneurship using simulation games

A practical teaching difficulty provided the opportunity to turn a problem into a useful case study with generic implications for the pedagogical effectiveness of simulation games in teaching entrepreneurship. Students playing the simulation game submitted written assessments that became the units of analysis for a single-case research project. Analysis produced a grounded theory consisting of four attribute categories and associated properties required of a simulation game to make it an effective teaching device in entrepreneurship contexts. The theory provides at the very least a useful checklist for teachers of entrepreneurship and, potentially, a basis for developing a quality standard for educational simulation games.

Using practice theory to investigate professional engineers' workplace learning

This paper reports on the first phase of an Australian inter-disciplinary partnership study concerned with professional learning of experienced engineers. It is a theoretically motivated, qualitative paper that aims to produce detailed descriptions of professional learning that arise within professional engineering work. The paper uses practice theory to conceptualise professional learning. By using 'practices' as the units of analysis, professional learning is understood as an integral part of everyday work practices that is embodied, relational and material rather than an individual attribute. The paper concludes by suggesting that practice theory may provide organisations with an alternative perspective of workplace learning, inviting them to reconsider how professional learning is acknowledged, rewarded and fostered in organisations. © 2012 IEEE.

Security networks and occupational culture: understanding culture within and between organisations

Security networks are organisational forms involving public, private and hybrid actors or nodes that work together to pursue security-related objectives. While we know that security networks are central to the governance of security, and that security networks exist at multiple levels across the security field, we still do not know enough about how these networks form and function. Based on a detailed qualitative study of networks in the field of ‘high’ policing in Australia, this article aims to advance our knowledge of the relational properties of security networks. Following the organisational culture literature, the article uses the concept of a ‘group’ as the basis with which to analyse and understand culture. A group can apply to networks (‘network culture’), organisations (‘organisational culture’) and sections within and between organisations (‘occupational subcultures’). Using interviews with senior members of security, police and intelligence agencies, the article proceeds to analyse how cultures form and function within such groups. In developing a network perspective on occupational culture, the article challenges much of the police culture(s) literature for concentrating too heavily on police organisations as independent units of analysis. The article moves beyond debates between integrated or differentiated organisational cultures and questions concerning the extent to which culture shapes particular outcomes, to analyse the ways in which security nodes relate to one another in security networks. If there is one thing that should be clear it is that security nodes experience cultural change as they work together in and through networks.