An essay on impression management: three randomized experiments with financial analysts

This thesis aims to explore the concept of impression management from the financial analysts’ point of view. Impression management is the definition of the act of an agent manipulating an impression that another person have of this agent, in the context of this thesis it happens when a company make graphics to disclosure financial-accounting information in order to manipulate the market’s perception of their performance. Three types of impression management were analyzed: presentation enhancement (color manipulation), measurement distortion (scale manipulation) and selectivity (the disclosure of positive information only). While presentation enhancement improved only the most impulsive financial analysts’ perception of firm’s performance, the measurement distortion improved the perception of performance for both groups of financial analysts (impulsive and reflective). Finally, selectivity improved the financial analysts’ perception of firm’s performance for both groups (impulsive and reflective), although impulsive financial analysts assigned lower ratings when compared to their reflective peers, on average, to a hypothetical company.

Flying geese or sitting ducks? Transnationals and industry in developing countries

Includes bibliography

Online disclosure and privacy concerns: a study of Moroccan and American facebook users

In using online social networks to connect and interact with people has become extremely popular all around the world. Thelargest Social Networking Site (SNS), Facebook, offers its services in over 70 languages and increasingly relies oninternational users to grow its membership. Aiming to understand the role of culture in SNS participation, this study adopts a‘privacy calculus’ perspective to examine the differences in participation patterns between American and MoroccanFacebook users. Survey results show that Moroccans users disclose less on Facebook than US users, yet perceive moredamage should their privacy on Facebook be violated. American users, on the other hand, have lower privacy concerns, trustfellow SNS members and legal system more, and disclose more in their profile. From a practical standpoint, the resultsindicate that SNS providers cannot rely on the same methods to encourage user participation and disclosure in differentcountries.

Usability and Acceptability of ASSESS MS: Assessment of Motor Dysfunction in Multiple Sclerosis Using Depth-Sensing Computer Vision

Background: Sensor-based recordings of human movements are becoming increasingly important for the assessment of motor symptoms in neurological disorders beyond rehabilitative purposes. ASSESS MS is a movement recording and analysis system being developed to automate the classification of motor dysfunction in patients with multiple sclerosis (MS) using depth-sensing computer vision. It aims to provide a more consistent and finer-grained measurement of motor dysfunction than currently possible. Objective: To test the usability and acceptability of ASSESS MS with health professionals and patients with MS. Methods: A prospective, mixed-methods study was carried out at 3 centers. After a 1-hour training session, a convenience sample of 12 health professionals (6 neurologists and 6 nurses) used ASSESS MS to capture recordings of standardized movements performed by 51 volunteer patients. Metrics for effectiveness, efficiency, and acceptability were defined and used to analyze data captured by ASSESS MS, video recordings of each examination, feedback questionnaires, and follow-up interviews. Results: All health professionals were able to complete recordings using ASSESS MS, achieving high levels of standardization on 3 of 4 metrics (movement performance, lateral positioning, and clear camera view but not distance positioning). Results were unaffected by patients’ level of physical or cognitive disability. ASSESS MS was perceived as easy to use by both patients and health professionals with high scores on the Likert-scale questions and positive interview commentary. ASSESS MS was highly acceptable to patients on all dimensions considered, including attitudes to future use, interaction (with health professionals), and overall perceptions of ASSESS MS. Health professionals also accepted ASSESS MS, but with greater ambivalence arising from the need to alter patient interaction styles. There was little variation in results across participating centers, and no differences between neurologists and nurses. Conclusions: In typical clinical settings, ASSESS MS is usable and acceptable to both patients and health professionals, generating data of a quality suitable for clinical analysis. An iterative design process appears to have been successful in accounting for factors that permit ASSESS MS to be used by a range of health professionals in new settings with minimal training. The study shows the potential of shifting ubiquitous sensing technologies from research into the clinic through a design approach that gives appropriate attention to the clinic environment.

A presença do homo academicus na contabilidade: um olhar bourdieusiano sobre o contexto social do desenvolvimento da produção científica contábil brasileira

Esta pesquisa investiga o contexto social do desenvolvimento da produção científica contábil brasileira, defendendo a tese de que os agentes, no decorrer do processo de divulgação de suas investigações, estão priorizando aspectos produtivistas e quantitativos e, consequentemente, deixando em segundo plano a preocupação qualitativa e epistemológica [vigilância crítica] de tal produção. Fundamentado na Teoria de Campos de Pierre Bourdieu, este estudo busca relacionar a socialização acadêmica, o habitus dos agentes imbricados no campo, a distribuição do capital científico na área contábil e as características epistemológicas das publicações científicas da área, para obtenção das evidências sobre a problemática levantada. Trata-se de um levantamento operacionalizado por meio de entrevista semiestruturada, com uma amostra de 9 respondentes e estudo documental, com uma amostra de 43 artigos. Os dados foram analisados com emprego da técnica de análise de conteúdo. Apoiando-se em Bourdieu (2004, 2008, 2009, 2011, 2013) foram encontradas evidências de que as teorias, conceitos, metodologias, técnicas e demais escolhas realizadas pelos pesquisadores da área contábil, na maioria das vezes, não passam de manobras estratégicas que visam conquistar, reforçar, assegurar ou derrubar o monopólio da autoridade científica, visando a obtenção de maior poder simbólico no campo. Com relação ao habitus dos agentes pertencentes ao campo científico contábil, constatou-se uma tendência ao produtivismo em consequência das determinações dos órgãos reguladores da pesquisa em contabilidade (CAPES) e das lutas simbólicas travadas no campo para obtenção da autoridade científica. No tocante à socialização acadêmica, reforçou-se a presença de condutas produtivistas, por meio dos programas de pós-graduação stricto sensu, que repassam aos agentes as regras do jogo científico, doutrinando-os na maneira de publicar grande quantidade de comunicações em pouco tempo e com menos custos. As análises epistemológicas puderam triangular os dois últimos constructos, a fim de lhes dar validade, e evidenciaram uma preferência por temáticas que envolvem a contabilidade destinada aos usuários externos e procedimentos contábeis destinados ao mercado financeiro, privilegiando a utilização de dados secundários, por meio de pesquisas documentais. Em termos metodológicos, constatou-se a presença unânime de estudos positivistas, com alguns aspectos empiristas, mostrando uma ausência de inovação em termos de pesquisas norteadas por abordagens metodológicas alternativas e utilização de modelos econométricos para explicar a realidade observada sem teoria para embasar e explicar esses modelos. Por fim, a distribuição do capital simbólico no campo, mostrou que individualmente nenhum agente desponta com maior capital científico, mas, institucionalmente, a FEA/USP ocupa essa posição de destaque. Por conseguinte, pôde-se concluir que o campo científico contábil permanece estagnado e sem grandes modificações teóricas, pelo fato do produtivismo e das lutas simbólicas no interior do campo; fatos esses que, de certa maneira, motivaram a criação de uma espécie de \"receita mágica para publicar\" ou \"formato ideal\" legitimado, institucionalizado e difícil de ser modificado, a não ser que ocorra uma revolução científica que mude o paradigma existente

A divulgação de provisões e passivos contingentes ambientais pelas empresas do setor de energia elétrica em comparação ao desenvolvimento da normatização da evidenciação contábil

O pressuposto desta pesquisa é de que a divulgação de informações ambientais, no âmbito das provisões e passivos contingentes, reagiu aos avanços na normatização contábil. A normatização contábil genérica sobre evidenciação de obrigações incertas era restrita, em meados de 1976, à Lei no 6.404, e assim permaneceu ao longo de pelo menos uma década e meia, quando começou a ser desenvolvida. Ao longo dos anos foram criados padrões obrigatórios de divulgação, com critérios de julgamento mais detalhados para a classificação da obrigação incerta em provável, possível ou remota. Embora ainda apresente algum grau de subjetividade, o desenvolvimento destes critérios pode ter contribuído para a diminuição da assimetria informacional: a empresa passou a contar com um conjunto de orientações mais claras e, portanto, com melhores condições de averiguar e divulgar suas obrigações incertas. Esse avanço contribuiu para que as obrigações ambientais passassem a ter maior exposição, principalmente no âmbito das empresas potencialmente poluidoras, como as do setor de energia elétrica, que utilizam recursos naturais e modificam o meio ambiente. Neste contexto, o objetivo deste estudo foi analisar as evidências de passivo ambiental divulgadas pelas empresas do setor de energia elétrica, de 1997 a 2014. Para tanto, foi desenvolvido um estudo qualitativo, descritivo e longitudinal, por meio da análise de conteúdo de 941 notas explicativas, de uma população de 64 empresas do setor de energia elétrica, de acordo com listagem na BM&FBovespa, em maio de 2015. A amostra foi constituída de 26 empresas, que divulgaram o total de 468 notas explicativas no site da CVM, de 1997 a 2014. Ao longo destes 18 anos, 14 empresas da amostra (53,85%) evidenciaram passivos ambientais ao menos uma vez e 12 instituições (46,15%) não o fizeram e, do total de 468 notas explicativas, 100 (21,37%) evidenciaram passivo ambiental. O número de evidências de passivos ambientais era pequeno em meados de 1997, mas ascendeu, com um aumento mais consistente a partir de 2006, ano que coincide com a aprovação da Norma e Procedimento de Contabilidade 22 - Provisões, Passivos, Contingências Passivas e Contingências Ativas, emitida pelo IBRACON. Adicionalmente, a materialidade quantitativa estava na média de 0,61% para provisões ambientais e 0,89% para os passivos contingentes ambientais, desconsiderando-se os outliers. A dimensão das notas explicativas, em termos de quantidade de palavras, foi crescente e diversificada. Em conclusão, a evidenciação contábil pode, em adição à evidenciação voluntária, ser um meio plausível para a divulgação de questões ambientais e redução da assimetria informacional, principalmente quando a normatização contábil se faz mais clara e detalhada.

Intimacy, sexual satisfaction and sexual distress in vulvodynia couples : an observational study

Note de l'éditeur : This article may not exactly replicate the final version published in the APA journal. It is not the copy of record. / Cet article ne constitue pas la version officielle, et peut différer de la version publiée dans la revue.

Intimacy, sexual satisfaction and sexual distress in vulvodynia couples : an observational study

Note de l'éditeur : This article may not exactly replicate the final version published in the APA journal. It is not the copy of record. / Cet article ne constitue pas la version officielle, et peut différer de la version publiée dans la revue.

Evaluating stranger and acquaintance rape: The role of benevolent sexism in perpetrator blame and recommended sentence length

Our previous research has shown that individuals who show a greater endorsement of benevolently sexist beliefs are more likely to blame acquaintance rape victims in comparison to stranger rape victims (Abrams et al., 2003). Two studies investigating the role of benevolent sexism (BS) in accounting for participants' responses to acquaintance vs. stranger rape perpetrators were conducted. Participants were presented with vignettes describing either an acquaintance rape or a stranger rape. As predicted, participants who showed a greater endorsement of benevolently sexist beliefs attributed less blame (Study 1) and recommended shorter sentences (Study 2) for the acquaintance rape perpetrator than participants with a lesser endorsement of benevolently sexist beliefs. Benevolent sexism was unrelated to reactions to the perpetrator in the stranger rape condition. [ABSTRACT FROM AUTHOR]

Evaluating stranger and acquaintance rape: The role of benevolent sexism in perpetrator blame and recommended sentence length

In most jurisdictions, the law does not recognize the distinction between stranger and acquaintance rape. However, these two types of rape seem to elicit different responses from both lay observers and legal practitioners. Two studies investigating the role of benevolent sexism (BS) in accounting for participants' responses to acquaintance vs. stranger rape perpetrators are reported. Participants were presented with vignettes describing either an acquaintance rape or a stranger rape. As predicted, relative to low-BS individuals, participants who scored high in BS attributed less blame ( Study 1) and recommended shorter sentences ( Study 2) for the acquaintance rape perpetrator. Benevolent sexism was unrelated to reactions to the perpetrator in the stranger rape condition.

An assessment of the learning benefits of using a web-based learning environment when teaching accounting

The impact and use of information and communication technology on learning outcomes for accounting students is not well understood. This study investigates the impact of design features of Blackboard 1 used as aWeb-based Learning Environment (WBLE) in teaching undergraduate accounting students. Specifically, this investigation reports on a number of Blackboard design features (e.g. delivery of lecture notes, announcements, online assessment and model answers) used to deliver learning materials regarded as necessary to enhance learning outcomes. Responses from 369 on-campus students provided data to develop a regression model that seeks to explain enhanced participation and mental effort. The final regression shows that student satisfaction with the use of a WBLE is associated with five design features or variables. These include usefulness and availability of lecture notes, online assessment, model answers, and online chat.

Corporate Social Reporting (CSR) in emerging economies: a review and future direction

Purpose – Previous reviews of Corporate Social Reporting (CSR) literature have tended to focus on developed economies. The aim of this study is to extend reviews of CSR literature to emerging economies. Design/methodology/approach – A desk-based research method, using a classification framework of three categories. Findings – Most CSR studies in emerging economies have concentrated on the Asia-Pacific and African regions and are descriptive in nature, used content analysis methods and measured the extent and volume of disclosures contained within the annual reports. Such studies provide indirect explanation of the reasons behind CSR adoption, but of late, a handful of studies have started to probe managerial motivations behind CSR directly through in-depth interviews finding that CSR agendas in emerging economies are largely driven by external forces, namely pressures from parent companies, international market and international agencies.

Empirical analysis of human capital development and economic growth in Europe

Recent discussion of the knowledge-based economy draws increasingly attention to the role that the creation and management of knowledge plays in economic development. Development of human capital, the principal mechanism for knowledge creation and management, becomes a central issue for policy-makers and practitioners at the regional, as well as national, level. Facing competition both within and across nations, regional policy-makers view human capital development as a key to strengthening the positions of their economies in the global market. Against this background, the aim of this study is to go some way towards answering the question of whether, and how, investment in education and vocational training at regional level provides these territorial units with comparative advantages. The study reviews literature in economics and economic geography on economic growth (Chapter 2). In growth model literature, human capital has gained increased recognition as a key production factor along with physical capital and labour. Although leaving technical progress as an exogenous factor, neoclassical Solow-Swan models have improved their estimates through the inclusion of human capital. In contrast, endogenous growth models place investment in research at centre stage in accounting for technical progress. As a result, they often focus upon research workers, who embody high-order human capital, as a key variable in their framework. An issue of discussion is how human capital facilitates economic growth: is it the level of its stock or its accumulation that influences the rate of growth? In addition, these economic models are criticised in economic geography literature for their failure to consider spatial aspects of economic development, and particularly for their lack of attention to tacit knowledge and urban environments that facilitate the exchange of such knowledge. Our empirical analysis of European regions (Chapter 3) shows that investment by individuals in human capital formation has distinct patterns. Those regions with a higher level of investment in tertiary education tend to have a larger concentration of information and communication technology (ICT) sectors (including provision of ICT services and manufacture of ICT devices and equipment) and research functions. Not surprisingly, regions with major metropolitan areas where higher education institutions are located show a high enrolment rate for tertiary education, suggesting a possible link to the demand from high-order corporate functions located there. Furthermore, the rate of human capital development (at the level of vocational type of upper secondary education) appears to have significant association with the level of entrepreneurship in emerging industries such as ICT-related services and ICT manufacturing, whereas such association is not found with traditional manufacturing industries. In general, a high level of investment by individuals in tertiary education is found in those regions that accommodate high-tech industries and high-order corporate functions such as research and development (R&D). These functions are supported through the urban infrastructure and public science base, facilitating exchange of tacit knowledge. They also enjoy a low unemployment rate. However, the existing stock of human and physical capital in those regions with a high level of urban infrastructure does not lead to a high rate of economic growth. Our empirical analysis demonstrates that the rate of economic growth is determined by the accumulation of human and physical capital, not by level of their existing stocks. We found no significant effects of scale that would favour those regions with a larger stock of human capital. The primary policy implication of our study is that, in order to facilitate economic growth, education and training need to supply human capital at a faster pace than simply replenishing it as it disappears from the labour market. Given the significant impact of high-order human capital (such as business R&D staff in our case study) as well as the increasingly fast pace of technological change that makes human capital obsolete, a concerted effort needs to be made to facilitate its continuous development.

After ANT:an illustrative discussion of the implications for qualitative accounting case research

The main aim of this article is to shed some light on the way in which actor network theory (ANT) might contribute to case research in accounting. The paper will seek to explain some of the theoretical suppositions which are commonly associated with ANT and which have so far made little impact on the accounting literature. At the same time the accounting literature has shown a particular reluctance to engage with the central concept of ANT which Lee and Hassard characterise as the desire to bring together the "human and non-human, social and technical factors in the same analytical view". The article also features a discussion of a research project which used an approach giving emphasis to both humans and objects in order to understand how ``facts'' have come to be settled as they are. In taking such views into the research it is hoped to provide insight into both the detail of accounting as it is practised within organisations and the manner in which human actors and objects of technology may combine to constitute networks within organisations.

Postsocial relations:towards a performative view of accounting knowledge

This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to impact social and organizational arrangements, are discussed. Extending this view to accounting, we see accountants forming a distinctive knowledge culture with their own unique rules of how knowledge is constituted. These rules are embedded in accounting systems and practices. This paper suggests the need to further develop a research program that seeks to investigate accounting practice in local settings. The discussion in the paper is based on views which posit the growth of intimate links with epistemic objects within organizations and society. This paper argues that such ideas lead to an increasing tendency for us to experience the changes in societal relations and social arrangements as a compression of time and space. The paper relates these ideas to developments in the accounting research literature.