Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting

Purpose: The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported "gap" between academic management accounting research and practice. Design/methodology/approach: Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings: Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice. Research limitations/implications: As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than "answers". Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value: This study contributes to the conversation about the "research-practice gap" in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice. © Emerald Group Publishing Limited.

Pushing the Quality Level in Networked News Business: Semantic-Based Content Retrieval and Composition in International News Publishing

Electronic publishing exploits numerous possibilities to present or exchange information and to communicate via most current media like the Internet. By utilizing modern Web technologies like Web Services, loosely coupled services, and peer-to-peer networks we describe the integration of an intelligent business news presentation and distribution network. Employing semantics technologies enables the coupling of multinational and multilingual business news data on a scalable international level and thus introduce a service quality that is not achieved by alternative technologies in the news distribution area so far. Architecturally, we identified the loose coupling of existing services as the most feasible way to address multinational and multilingual news presentation and distribution networks. Furthermore we semantically enrich multinational news contents by relating them using AI techniques like the Vector Space Model. Summarizing our experiences we describe the technical integration of semantics and communication technologies in order to create a modern international news network.

Impact of DWDM at 50GHz spacing in the 2µm waveban

In this paper, we show for the first time the impact of decreasing DWDM channel spacing to 50GHz in the 2mm waveband, using 6x12.5Gbit/s and 2x8Gbit/s OOK signals.

A guideline to improve qualitative social science publishing in ecology and conservation journals

A rise in qualitative social science manuscripts published in ecology and conservation journals speaks to the growing awareness of the importance of the human dimension in maintaining and improving Earth’s ecosystems. Given the rise in the quantity of qualitative social science research published in ecology and conservation journals, it is worthwhile quantifying the extent to which this research is meeting established criteria for research design, conduct, and interpretation. Through a comprehensive review of this literature, we aimed to gather and assess data on the nature and extent of information presented on research design published qualitative research articles, which could be used to judge research quality. Our review was based on 146 studies from across nine ecology and conservation journals. We reviewed and summarized elements of quality that could be used by reviewers and readers to evaluate qualitative research (dependability, credibility, confirmability, and transferability); assessed the prevalence of these elements in research published in ecology and conservation journals; and explored the implications of sound qualitative research reporting for applying research findings. We found that dependability and credibility were reasonably well reported, albeit poorly evolved in relation to critical aspects of qualitative social science such as methodology and triangulation, including reflexivity. Confirmability was, on average, inadequately accounted for, particularly with respect to researchers’ ontology, epistemology, or philosophical perspective and their choice of methodology. Transferability was often poorly developed in terms of triangulation methods and the suitability of the sample for answering the research question/s. Based on these findings, we provide a guideline that may be used to evaluate qualitative research presented in ecology and conservation journals to help secure the role of qualitative research and its application to decision making.

Publishing in Academic Journals: Tips to Help You Succeed

Invited keynote presented at ICSSR sponsored National Workshop on Research Methodology for social science at Central University of Punjab, Bathinda, India by virtual mode. PowerPoint presentation made available to conference organizers and participants, presented virtually via Skype and followed by question and answer session via Skype.

The cultural policy in Italy and the innovations of the XXI century

The paper analyzes the development of the first experiences of the sixteenth century cultural policy in Italy until the beginning of the twenty-first century with the institutional reform initiated by the Minister Dario Franceschini. In the pre-unification State it has been many important contributions of several local rulers who imposed conservation policies to prevent the dispersal of works of art. After the unification of Italy (1861) the laws of protection of the national heritage have helped to initiate the first important initiatives that have developed in practice only at the end of the twentieth century. Great institutional innovations and regulatory activated in the twenty-first century and of which this paper provides some important insights and deepening.

Experience with the use of Acrobat in the CAJUN publishing project

Adobe's Acrobat software, released in June 1993, is based around a new Portable Document Format (PDF) which offers the possibility of being able to view and exchange electronic documents, independent of the originating software, across a wide variety of supported hardware platforms (PC, Macintosh, Sun UNIX etc.). The fact that Acrobat's imageable objects are rendered with full use of Level 2 PostScript means that the most demanding requirements can be met in terms of high-quality typography and device-independent colour. These qualities will be very desirable components in future multimedia and hypermedia systems. The current capabilities of Acrobat and PDF are described; in particular the presence of hypertext links, bookmarks, and yellow sticker annotations (in release 1.0) together with article threads and multi-media plugins in version 2.0, This article also describes the CAJUN project (CD-ROM Acrobat Journals Using Networks) which has been investigating the automated placement of PDF hypertextual features from various front-end text processing systems. CAJUN has also been experimenting with the dissemination of PDF over e-mail, via World Wide Web and on CDROM.

Libraries and open access: the implications of open-access publishing and dissemination for libraries in higher education institutions

This chapter discusses the consequences of open-access (OA) publishing and dissemination for libraries in higher education institutions (HEIs). Key questions (which are addressed in this chapter) include: 1. How might OA help information provision? 2. What changes to library services will arise from OA developments (particularly if OA becomes widespread)? 3. How do these changes fit in with wider changes affecting the future role of libraries? 4. How can libraries and librarians help to address key practical issues associated with the implementation of OA (particularly transition issues)? This chapter will look at OA from the perspective of HE libraries and will make four key points: 1. Open access has the potential to bring benefits to the research community in particular and society in general by improving information provision. 2. If there is widespread open access to research content, there will be less need for library-based activity at the institution level, and more need for information management activity at the supra-institutional or national level. 3. Institutional libraries will, however, continue to have an important role to play in areas such as managing purchased or licensed content, curating institutional digital assets, and providing support in the use of content for teaching and research. 4. Libraries are well-placed to work with stakeholders within their institutions and beyond to help resolve current challenges associated with the implementation of OA policies and practices.

Publishing and impact criteria, and their bearing on Translation Studies: In search of comparability

This paper questions the current concept of quality as used in research assessment rankings and peer review, with special reference to the link often established between impact and the way this impact is measured in the form of citation counting. Taking translation studies as a case study, we will offer a two-level approach to reveal both the macro- and micro-level biases that exist in this regard. We will first review three key aspects related to the idea of the quality of publications, namely peer review, journal indexing, and journal impact factor. We will then pinpoint some of the main macro-level problems regarding current practices and criteria as applied to translation studies, such as Thomson Reuters World of Science's journal coverage, citation patterns, and publication format. Next we will provide a micro-textual and practical perspective, focusing on citation counts and suggesting a series of corrective measures to increase comparability.

WAIS Tutorial: Publishing in Top Quality Journals

The purpose of this seminar session is to share with you some of my experience with publishing in top quality journals. The session will be structured as follows: - Publish or Perish - The CS Debate (conferences vs journals) - Top journals - Multidiciplinary work - The Process

Dyspareunia In Hiv-positive And Hiv-negative Middle-aged Women: A Cross-sectional Study.

To evaluate whether dyspareunia is associated with HIV status in menopausal women and also to assess which factors are associated with dyspareunia in a group of HIV-positive menopausal women. A cross-sectional study was conducted with 178 HIV-negative and 128 HIV-positive women aged 40-60 years. The Short Personal Experiences Questionnaire (SPEQ) was used to collect data. Sociodemographic, clinical, behavioural and reproductive factors were evaluated, as well as factors related to the HIV infection. Dyspareunia was defined as pain during intercourse. A bivariate analysis and Poisson multiple regression analysis were performed. Overall, 41.4% of the HIV-positive women reported dyspareunia compared with 34.8% of the HIV-negative women (p=0.242). In the HIV-positive women, bivariate analysis revealed an association between dyspareunia and having a steady partner (p=0.047); the woman's partner having undergone HIV testing (p=0.020); vaginal dryness (p<0.001); muscle/joint pain (p=0.021); physical/emotional violence (p=0.049); urinary incontinence (p=0.004); and the use of lamivudine/zidovudine (p=0.048). The Poisson multiple regression analysis found an association between dyspareunia and vaginal dryness (prevalence ratio (PR)=1.96, 95% CI 1.10 to 3.50, p=0.023) and urinary incontinence (PR=1.86, 95% CI 1.06 to 3.27, p=0.031). Dyspareunia was common in this group of HIV-positive women and was associated principally with vaginal dryness and urinary incontinence. The importance of treating dyspareunia within the context of sexual health in this group of women should be emphasised and appropriate management of this issue may reduce the likelihood of lesions on the vaginal wall, which may act as a portal of entry for other infections.

Factors Associated With The Age Of The Onset Of Diabetes In Women Aged 50 years Or More: A Population-based Study.

Investigate factors associated with the onset of diabetes in women aged more than 49 years. Cross-sectional, population-based study using self-reports with 622 women. The dependent variable was the age of occurrence of diabetes using the life table method. Cox multiple regression models were adjusted to analyse the onset of diabetes according to predictor variables. Sociodemographic, clinical and behavioural factors were evaluated. Of the 622 women interviewed, 22.7% had diabetes. The mean age at onset was 56 years. The factors associated with the age of occurrence of diabetes were self-rated health (very good, good) (coefficient=-0.792; SE of the coefficient=0.215; p=0.0001), more than two individuals living in the household (coefficient=0.656, SE of the coefficient=0.223; p=0.003), and body mass index (BMI) (kg/m(2)) at 20-30 years of age (coefficient= 0.056, SE of the coefficient=0.023; p=0.014). Self-rated health considered good or very good was associated with a higher rate of survival without diabetes. Sharing a home with two or more other people and a weight increase at 20-30 years of age was associated with the onset of type 2 diabetes.

Contribution Of Antepartum And Intrapartum Hemorrhage To The Burden Of Maternal Near Miss And Death In A National Surveillance Study

Objective To evaluate the occurrence of severe obstetric complications associated with antepartum and intrapartum hemorrhage among women from the Brazilian Network for Surveillance of Severe Maternal Morbidity.Design Multicenter cross-sectional study.Setting Twenty-seven obstetric referral units in Brazil between July 2009 and June 2010.Population A total of 9555 women categorized as having obstetric complications.Methods The occurrence of potentially life-threatening conditions, maternal near miss and maternal deaths associated with antepartum and intrapartum hemorrhage was evaluated. Sociodemographic and obstetric characteristics and the use of criteria for management of severe bleeding were also assessed in these women.Main outcome measures The prevalence ratios with their respective 95% confidence intervals adjusted for the cluster effect of the design, and multiple logistic regression analysis were performed to identify factors independently associated with the occurrence of severe maternal outcome.Results Antepartum and intrapartum hemorrhage occurred in only 8% (767) of women experiencing any type of obstetric complication. However, it was responsible for 18.2% (140) of maternal near miss and 10% (14) of maternal death cases. On multivariate analysis, maternal age and previous cesarean section were shown to be independently associated with an increased risk of severe maternal outcome (near miss or death).Conclusion Severe maternal outcome due to antepartum and intrapartum hemorrhage was highly prevalent among Brazilian women. Certain risk factors, maternal age and previous cesarean delivery in particular, were associated with the occurrence of bleeding.