The Role of Data Analytics and Machine Learning in Resurrecting Inductive-Based Accounting Research

2021 ◽  
Vol 9 (2) ◽  
pp. 1-19
Author(s):  
Lawrence A. Gordon

The objective of this paper is to assess the impact of data analytics (DA) and machine learning (ML) on accounting research.[1] As discussed in the paper, the inherent inductive nature of DA and ML is creating an important trend in the way accounting research is being conducted. That trend is the increasing utilization of inductive-based research among accounting researchers. Indeed, as a result of the recent developments with DA and ML, a rebalancing is taking place between inductive-based and deductive-based research in accounting.[2] In essence, we are witnessing the resurrection of inductive-based accounting research. A brief review of some empirical evidence to support the above argument is also provided in the paper.   

2018 ◽  
Vol 2 (1) ◽  
pp. 29-33
Author(s):  
Mouhcine El-Hajjami ◽  
Souad Slaoui

The present paper aims at examining the extent to which Moroccan cinema could establish a diasporic visual discourse that cements national identity and contests the impact of westernization on migrants. Moreover, through the analysis the way in which independent identities are constructed in the host land, the article tries to incorporate a feminist discourse to highlight the role of the female subject in retrieving its own agency by challenging patriarchal oppression. Therefore, we argue that Mohammed Ismail’s feature-length film Ici et là (Here and There) has partially succeeded in creating a space for its diasporic subjects to build up their own independent identities beyond the scope of westernization and patriarchy.


2014 ◽  
Vol 39 (4) ◽  
pp. 211-215 ◽  
Author(s):  
Margarita Frederico ◽  
Maureen Long ◽  
Patricia McNamara ◽  
Lynne McPherson

Central to the success of therapeutic foster care (TFC) is the quality and stability of the relationship between the child and carer. This key relationship may, from a therapeutic perspective, facilitate healing by addressing the impact of complex developmental trauma experienced by the child who has been placed in care. Stability of the carer–child relationship is critical in this context. Therapeutic carers have been shown to be significantly more likely to remain in the role of carer than their counterparts in mainstream foster care. The research reported on in this paper draws upon findings from an evaluation of a TFC programme and gives voice to the Circle Carers, presenting the components of TFC which are important to them. The paper commences with the story of Ruby in TFC as told by a carer. The focus then becomes a detailed exploration of the experience of carers and their capacity to care. Implications for practice are identified.


2003 ◽  
Vol 36 (3) ◽  
pp. 165-189 ◽  
Author(s):  
Richard Johnstone

The present review refers to studies published in 2002 in leading research journals. It focuses in particular on learning, teaching and policy in respect of second, modern foreign or additional languages. The comments offered about particular studies are not intended to summarise them (for that, it is best to refer to the actual abstracts which the present journal publishes). What is on offer is a personal selection made because some aspect of a particular article seemed to be of particular interest or to reflect an important trend, and I have attempted to link such elements together to form a narrative. Compared with previous years, two important themes seemed to gather particular momentum in 2002: first, the role of ‘frequency’ in acquisition; and second, the impact of complex and contradictory global factors on everyday pedagogical practice, thinking and attitudes. As in previous years reference is made to the abstracts. Thus, Tarone (2002: 03-158) refers to an article by Tarone published in 2002 and reflected in the 2003 series of this journal as abstract 158. In previous years I have discussed ICT (information and communications technology) in a separate section of its own but this has now been integrated into other sections, reflecting a process of ‘normalisation’.


2020 ◽  
Vol 5 (19) ◽  
pp. 32-35
Author(s):  
Anand Vijay ◽  
Kailash Patidar ◽  
Manoj Yadav ◽  
Rishi Kushwah

In this paper an analytical survey on the role of machine learning algorithms in case of intrusion detection has been presented and discussed. This paper shows the analytical aspects in the development of efficient intrusion detection system (IDS). The related study for the development of this system has been presented in terms of computational methods. The discussed methods are data mining, artificial intelligence and machine learning. It has been discussed along with the attack parameters and attack types. This paper also elaborates the impact of different attack and handling mechanism based on the previous papers.


2018 ◽  
Vol 27 (4) ◽  
pp. 241-248 ◽  
Author(s):  
Shaul Oreg ◽  
Yair Berson

The fascination with leaders and their impacts can be traced to ancient times and continues to this day. Organizations are often viewed as reflections of their leaders’ personalities, yet empirical evidence for this assumption has begun to amass only recently. In this article, we review this literature and trace findings about leaders’ personality traits, values, and motives and about the mechanisms through which these are manifested in their organizations. We specifically elaborate on research linking senior leaders’ values to organizational outcomes (e.g., financial performance, schoolchildren’s values) and demonstrate the mediating role of the organizational culture and climate.


Author(s):  
Roula-Maria Dib

Abstract My article re-reads John Milton’s Paradise Lost through a feminist post-Jungian perspective; the study will observe the implications of contemporary Jungian critical approaches toward Milton’s portrayal of Eve, who helps Adam find ‘a paradise within …, happier far’ (PL 12. 587). I will first highlight the negative portrayal of an evil, intellectually inferior Eve in Paradise Lost, and ultimately re-reading the poem—and the role of Eve in it—from the perspective of a feminist Jung. The initial reading of Paradise Lost, in which Eve was regarded as inferior and complementary to Adam, reflects Jung’s criticized notion that the anima’s role is to complement a man’s psychology. This, however, can be read differently through a post-Jungian feminist perspective. From this new viewpoint, Eve can be regarded as Adam’s equal, rather than an inferior company, and a catalyst in their ‘coniunctio’, in which they both individuate (rather than Eve, the anima be subservient to Adam’s individuation) in Paradise Lost. Despite the vast differences between John Milton’s and Carl Jung’s cultural and historical backgrounds, this novel reading of Paradise Lost in context of revisions to Jung’s anima theory and theory of individuation offers a more positive view on the poet’s depiction of Eve in keeping with more recent developments in Milton scholarship, which have drawn attention to the way the text questions conventions of gender hierarchy and patriarchy.


After a quick reminder of this project's main objectives and their outcomes, this chapter considers the impact of a cross-disciplinary approach on education, arguing that it is not only a fruitful pedagogical method, but also a deeply enriching path for personal development, in the same way that mentoring and international journeys are. We also consider what we have learned about the way in which science, philosophy, and narratives are intricately connected. We make recommendations for further research, especially on the role of narratives and philosophy in other cross-disciplinary fields, such as culture, psychotherapy, and the challenges currently posed by technology. We encourage further exploration of the ways in which narratives may be abused to advance particular interests in various fields of public life. We end with a reminder of the prolific role of both stories and practical philosophy in the process of formative education (or personal development in general). Here, mentors and journeys have a key role, equivalent to that of internships in formal education.


2018 ◽  
Vol 19 (3) ◽  
pp. 258-269 ◽  
Author(s):  
Jacinta M. Douglas

Working in neurological rehabilitation brings with it numerous opportunities to gain an understanding of the factors that contribute to shaping meaningful living and wellbeing for those tackling the major life changes encountered following acquired brain injury (ABI). These opportunities come in many forms: challenging and brave clients, wise and worrying families, questioning and inspiring colleagues, empowering and limiting work environments and rigid and advancing policy and legislative contexts.Our personal and collective understanding ofthe things that helpandthe things that get in the wayof effective rehabilitation continuously emerges from the convergence of the experience and knowledge afforded by these opportunities. The aim of this paper is to considerthe things that helpandthe things that get in the wayas they have been identified by people with ABI, their families and those who work with them and have been further evidenced through research targeted towards improving short, medium and long-term outcomes for those living with the consequences of ABI. Thesethingsas discussed in this paper capture the essential role of the self, the importance of rights and access to rehabilitation, the impact of the family and the contribution of social connection.


2019 ◽  
Vol 32 (1) ◽  
pp. 2-25 ◽  
Author(s):  
James Guthrie ◽  
Lee D. Parker ◽  
John Dumay ◽  
Markus J. Milne

Purpose The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future. Design/methodology/approach Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors. Findings In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources. Practical implications The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research. Originality/value This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.


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