bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting logics as a challenge for ERP system implementation: a field study of SAP
Authors: Heinzelmann Rafael 
Published: April 2017

Purpose
This paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in organizations. The authors draw on the notion of accounting logics by mobilizing the institutional logics literature (Thornton et al., 2012). Accordingly, accounting logics are conceptualized as crucial underlying design principles consisting of a system of beliefs, assumptions and ideas how accounting systems should be designed.

Design/methodology/approach
The authors adopt a qualitative case study approach conducted in a manufacturing company, hereafter called Wood Plc. The primary data source is qualitative research interviews. Secondary data, such as internal documents, were collected to increase validity and reliability through data triangulation (Ahrens and Chapman, 2006; Scapens, 2004).

Findings
The paper demonstrates how a particular accounting logic – the Germanic accounting logic – gets diffused throughout the organization by the means of the SAP ERP system, and creates challenges for management accounting practices in local entities. The contribution of the paper is to show that ERP systems can foster the diffusion of a specific accounting logic, which is inherently linked to the SAP system, and which enables a specific version of accounting to work in an organization.

Research limitations/implications
This paper could be viewed as an extreme case of a German organization using the SAP ERP system with its Germanic accounting logic inscribed to make a German accounting logic work in the entire organization. Consequently, further research could unpack the relationship between accounting logics, ERP systems, accounting systems and their use by studying not only different empirical settings with respect to the organizational context but also the ERP software used by organizations.

Practical implications
This paper aims to raise the awareness of practitioners of the conceptual underpinnings inscribed in the SAP accounting modules while at the same time pinpointing the potential challenges of implementation generated by the accounting logics.

Originality/value
The paper complements existing studies on accounting and ERP systems by bringing the accounting logic inscribed in the SAP ERP system to the fore. More precisely, this paper shows that in the wake of SAP ERP implementation, the organization studied spread its assumptions and beliefs on accounting, which are manifested in the Germanic accounting logic inscribed in the SAP ERP system, in the organization. This invoked particular challenges in non-Germanic subsidiaries in making accounting work.
Drivers of management accounting adaptability: the agility lens
Authors: Yigitbasioglu Ogan M. 
Published: April 2017

PurposeManagement accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is to determine factors that drive management accounting adaptability (MAA) in organisations using the agility lens.Design/methodology/approachThis study identifies three factors that drive MAA through their support of agility. Specifically, the impact of top management team knowledge, team-based structures and information system flexibility on MAA is examined. The hypotheses are tested using data collected from an online survey of Australian and New Zealand companies.FindingsThe results support the proposed relations and explain a significant variance in MAA. Also, consistent with previous findings, a positive association between MAA and management accounting effectiveness was found.Research limitations/implicationsThis study illustrates the value of using the agility lens in the context of management accounting change, which is under-explored in the accounting literature relative to other disciplines such as production economics.Practical implicationsThis study recommends management to refrain from behaviour that encourages and maintains the status quo. Influencing the factors identified in this study can encourage more innovation in management accounting and improve adaptability when changes to organisational contingencies occur.Originality/valueThis paper explores and adopts the concept of agility to complement dominant theories in the management accounting change literature. The concept of agility is unpacked and applied to review existing literature to explain how management accounting may become more adaptable and open to evolving. The resulting model identifies factors that support sense-making and responding as constituents of agility. This study also extends a recent study by Yigitbasioglu (2016) on the link between information technology and MAA by building a more powerful model in terms of scope and explanatory power to explain the ability of management accounting to change over time.
Setting a knowledge boundary across teams: knowledge protection regulation for inter-team coordination and team performance
Authors: Lee Junyeong , Min Jinyoung , Lee Heeseok 
Published: April 2017

PurposeAs teams are built around specialized and different knowledge, they need to regulate their knowledge boundaries to exchange their specialized knowledge with other teams and to protect the value of such specialized knowledge. However, prior studies focus primarily on boundary spanning and imply that boundaries are obstacles to sharing knowledge. To fill this research gap, this study aims to indicate the importance of knowledge protection regulation, an activity that sets an adequate boundary for protecting knowledge, and investigate the factors that facilitate knowledge protection regulation and its consequences.Design/methodology/approachThis study collected empirical data from 196 teams in seven organizations. Through a validation of the measurement model, data from 138 teams are used for further analysis. The hypotheses effects are assessed using a structural equation model.FindingsThe analysis results indicate that both task uncertainty and task interdependency enhance knowledge protection regulation in teams, and that information technology support moderates the relationship between task uncertainty and knowledge protection regulation. The results also indicate that knowledge protection regulation improves inter-team coordination and team performance.Originality/valueThis study focuses on knowledge protection regulation by adopting communication privacy management theory at the team level. The findings imply that boundary management is the process of communication and depends on the role the teams play in accomplishing their tasks. The findings also provide a new way to understand knowledge flow of the teams as well as the entire organization.
Value generation from industry-science linkages in light of targeted open innovation
Authors: Meissner Dirk , Carayannis Elias George 
Published: April 2017

Purpose
This paper aims to provide a substantial overview of features and channels of knowledge and technology transfer in light of achieving impact from science and research.

Design/methodology/approach
The paper is conceptual with substantial desk research undertaken. A taxonomy of transfer channels is proved and levels of impact from STI proposed.

Findings
It is found that there are different levels of value generated from science, technology and innovation, each featuring different stakeholders with different agendas and expectations. It is argued that to make knowledge and technology transfer impactful and sustainable, a long-term and holistic view and approach is required.

Originality/value
Against most papers about technology and knowledge transfer, this work presents an overarching overview of objects, channels and features of partners involved in transfer. It is features technology and knowledge transfer from a holistic perspective and provides useful background for future empiric studies and impact assessments.
The professionalisation of auditing in less developed countries: the case of Sri Lanka
Authors: Yapa Prem W.S. , Ukwatte Jalathge Sarath L. , Siriwardhane Pavithra 
Published: April 2017

Purpose
This paper aims to examine the tensions amongst the audit firms operating in Sri Lanka with the introduction of open economic policies in early 1980s and its impact to the auditing profession.

Design/methodology/approach
Using a qualitative approach, this study consists of in-depth interviews, documentary review and critical interpretation supported by the perspectives of globalisation, digitalisation and neo-liberalism.

Findings
The findings indicate that the main reasons for the tension between audit firms (local and international) have been the conflict of interests on the market share. While global pressures on International Standards of Auditing created more opportunities for international audit firms to capture a wider market with the support of the state, the local audit firms apparently lost their market and experienced tension created by staff. Evidence shows the negative impact of globalisation on the open economic policies and the local audit market.

Research limitations/implications
The findings of this research will be useful for policymakers in revising auditing practices to ensure healthy corporate governance. Only 25 interviews were conducted; hence, the results may not be a holistic representation of the audit environment in Sri Lanka.

Originality/value
This study is significant, as the business capital has surged into Sri Lankan market as a result of the ongoing international agencies-led economic reforms. Such reforms have emphasised the transparency and accountability.
Self‐management of first trimester medical termination of pregnancy: a qualitative study of women's experiences
Authors: Purcell C , Cameron S , Lawton J , Glasier A , Harden J 
Published: April 2017

ObjectiveTo explore the experiences of women in Scotland who return home to complete medical termination of pregnancy (TOP) ≤63 days of gestation, after being administered with mifepristone and misoprostol at an NHS TOP clinic.DesignQualitative interview study.SettingOne National Health Service health board (administrative) area in Scotland.Population or SampleWomen in Scotland who had undergone medical TOP ≤63 days, and self‐managed passing the pregnancy at home; recruited from three clinics in one NHS health board area between January and July 2014.MethodsIn‐depth, semi‐structured interviews with 44 women in Scotland who had recently undergone TOP ≤63 days of gestation, and who returned home to pass the pregnancy. Data were analysed thematically using an approach informed by the Framework method.Main outcome measuresWomen's experiences of self‐management of TOP ≤63 days of gestation.ResultsKey themes emerging from the analysis related to self‐administration of misoprostol in clinic; reasons for choosing home self‐management; facilitation of self‐management and expectation‐setting; experiences of getting home; self‐managing and monitoring treatment progress; support for self‐management (in person and remotely); and pregnancy self‐testing to confirm completion.ConclusionsParticipants primarily found self‐administration of misoprostol and home self‐management to be acceptable and/or preferable, particularly where this was experienced as a decision made jointly with health professionals. The way in which home self‐management is presented to women at clinic requires ongoing attention. Women could benefit from the option of home administration of misoprostol.Tweetable abstractWomen undergoing medical TOP 63 days found home self‐management to be acceptable and/or preferable.
Pulmonary vein isolation with concomitant renal artery denervation is associated with reduction in both arterial blood pressure and atrial fibrillation burden: Data from implantable cardiac monitor
Authors: Romanov Alexander , Pokushalov Evgeny , Ponomarev Dmitry , Strelnikov Artem , Shabanov Vitaliy , Losik Denis , Karaskov Alexander , Steinberg Jonathan S. 
Published: April 2017

SummaryBackgroundRenal artery denervation (RDN) has provided incremental atrial fibrillation (AF) suppression after pulmonary vein isolation (PVI) in patients with AF in the setting of drug‐resistant hypertension.ObjectiveTo assess the relationship between changes of mean blood pressure (BP) and AF recurrences/AF burden after PVI combined with RDN.MethodsAll patients from two randomized studies with symptomatic paroxysmal AF and/or persistent AF and resistant hypertension who underwent PVI‐only (n=37) or PVI with RDN (n=39), and implantable cardiac monitor (ICM) implantation were eligible for this study. Mixed‐effects linear models were used to investigate the effect of RDN on mean BP and mean AF burden and associations between the two during the 12‐month follow‐up.ResultsConcomitant RDN was associated with a significant reduction in both mean AF burden (2.43 [95% CI: 1.76‐3.09] % vs 6.95 [95% CI: 5.44‐8.45] %) and mean BP (104 [95% CI: 103‐106] mm Hg vs 112 [95% CI: 110‐113] mm Hg). Decrease in mean BP was positively correlated with decline in mean AF burden: reduction of 5‐10 mm Hg was accompanied by a 7.0% decreased mean AF burden, with greater reduction (up to 20 mm Hg) associated with on average 17.7% lower mean AF burden.ConclusionsRenal artery denervation when added to PVI decreases AF recurrences, AF burden, and mean BP. Reduction in mean BP is associated with both AF burden and recurrences. Further large‐scale studies are needed to define the mechanistic pathway(s) of the antiarrhythmic effects of RDN.
Genetic interplay between human longevity and metabolic pathways — a large‐scale eQTL study
Authors: Häsler Robert , Venkatesh Geetha , Tan Qihua , Flachsbart Friederike , Sinha Anupam , Rosenstiel Philip , Lieb Wolfgang , Schreiber Stefan , Christensen Kaare , Christiansen Lene , Nebel Almut 
Published: April 2017

SummaryHuman longevity is a complex phenotype influenced by genetic and environmental components. Unraveling the contribution of genetic vs. nongenetic factors to longevity is a challenging task. Here, we conducted a large‐scale RNA‐sequencing‐based expression quantitative trait loci study (eQTL) with subsequent heritability analysis. The investigation was performed on blood samples from 244 individuals from Germany and Denmark, representing various age groups including long‐lived subjects up to the age of 104 years. Our eQTL‐based approach revealed for the first time that human longevity is associated with a depletion of metabolic pathways in a genotype‐dependent and independent manner. Further analyses indicated that 20% of the differentially expressed genes are influenced by genetic variants in cis. The subsequent study of twins showed that the transcriptional activity of a third of the differentially regulated genes is heritable. These findings suggest that longevity‐associated biological processes such as altered metabolism are, to a certain extent, also the driving force of longevity rather than just a consequence of old age.
Use of Online Health Information by Geriatric and Adult Emergency Department Patients: Access, Understanding, and Trust
Authors: Scott Grant , McCarthy Danielle M , Aldeen Amer Z. , Czerniak Alyssa , Courtney D. Mark , Dresden Scott M. 
Published: April 2017

AbstractObjectiveThe objective was to characterize geriatric patients’ use of online health information (OHI) relative to younger adults and assess their comfort ith OHI compared to health information (HI) from their physician.MethodsThis was a prospective cross‐sectional survey study of adult emergency department (ED) patients. The survey assessed patients’ self‐reported use of OHI in the past year and immediately prior to ED visit and analyzed differences across four age groups: 18–39, 40–64, 65–74, and 75+. Patients’ ability to access, understand, and trust OHI was assessed using a 7‐point Likert scale and compared to parallel questions regarding HI obtained from their doctor. Patient use of OHI was compared across age groups. Comfort with OHI and HI obtained from a doctor was compared across age groups using the Kruskal‐Wallis test. Comparisons between sources of HI were made within age groups using the Wilcoxon signed‐rank test.ResultsOf 889 patients who were approached for study inclusion, 723 patients (81.3%) completed the survey. The majority of patients had used OHI in the past year in all age groups, but older patients were less likely to have used OHI: age 18–39, 90.3%; 40–64, 85.3%; 65–74, 76.4%; and 75+, 50.7% (p < 0.001). The youngest patients were most likely to have used OHI prior to coming to the ED, 47.1%, 28.3%, 17.1%, and 8.0% (p < 0.001). Older patients were more likely to have an established doctor—18–39, 79.4%; 40–64, 91.1%; 65–74, 97.5%; and 75+ 97.4% (p < 0.001)—and were more likely to have contacted their doctor prior to their ED visit: 36.7, 40.2, 46.7, and 53.5% (p = 0.02). The oldest patients were most likely to find HI more accessible from their doctor than the Internet, while the youngest patients found HI more accessible on the Internet than from their doctor. Regardless of age, patients noted that information from their physician was both easier to understand and more trustworthy than information found on the Internet.ConclusionAlthough many older patients used OHI, they were less likely than younger adults to use the Internet immediately prior to an ED visit. Despite often using OHI, patients of all age groups found healthcare information from their doctor easier to understand and more trustworthy than information from the Internet. As health systems work to efficiently provide information to patients, addressing these perceived deficiencies may be necessary to build effective OHI programs.
Neuromuscular electrical stimulation for pain management in combat‐related transtibial amputees during rehabilitation and prosthetic training
Authors: Brede Emily , Metter Earl Jeffrey , Talbot Laura A. 
Published: April 2017

Military members with war‐related lower limb amputation experience a range of acute and chronic pain symptoms. The purpose of this study was to evaluate pain during 12 weeks of a military amputee rehabilitation program (MARP) pre‐ and post‐prosthesis. The data for this study were drawn from a randomized clinical trial comparingMARPsupplemented with neuromuscular electrostimulation (MARP + NMES,n = 23) toMARPalone (n = 21) for service members with unilateral transtibial amputation. The McGill Pain Questionnaire (MPQ) and phantom limb pain/sensations were assessed at baseline, 3, 6, 9, and 12 weeks. Changes within‐ and between‐groups were analyzed with generalized mixed models. Participants reported mild‐to‐moderate pain at all visits, and improved significantly on theMPQand frequency of phantom limb pain/sensations (p < .001 for effect of time). Group by time interactions were not significant, indicating both groups showed similar improvement. Univariate tests showed theNMES + MARPgroup had lower pain intensity thanMARP‐only group at weeks 3 and 6. Participants inMARPdemonstrated good overall pain control and reported reduced pain and fewer days with phantom limb pain/sensations over 12 weeks. AddingNMEStoMARPmay be beneficial in early rehabilitation, andNMEScould potentially enhance physical therapy participation by decreasing pain.
C3S and C2S hydration in the presence of Na2CO3 and Na2SO4
Authors: Sánchez‐Herrero Maria Jose , Fernández‐Jiménez Ana , Palomo Angel 
Published: April 2017

AbstractThis study analyses the behavior of calcium silicates C3S and C2S hydrated in two alkaline media, Na2CO3 and Na2SO4. The silicates were synthesized with laboratory reagents and hydrated in water, to which solid‐state alkaline activators with 4 wt% Na2CO3 or 4 wt% Na2SO4 were added. Two‐ and 28‐day mechanical strength values were determined and the reaction products were characterized with XRD, SEM/EDX, and 29Si and 23Na MAS NMR. The findings showed that the presence of Na2CO3 hastened hydration kinetics and stimulated early‐age mechanical strength development in both silicates. The most significant effect of sodium sulfate, however, was observed in the 28‐day material in both silicates, in which it raised strength by stimulating the precipitation of C–S–H gels with a high percentage of Q2 units.
The dissolution behavior in alkaline solutions of a borosilicate glass with and without P2O5
Authors: Cheng Xiaoming , Brow Richard K. , Chen Genda 
Published: April 2017

AbstractThere are a variety of applications for glasses in alkaline environments, including glass fibers and glass‐coated steel to reinforce concrete structures. To understand how a simple glass reacts in such environments, the dissolution behavior of a 25Na2O–25B2O3–50SiO2 (mol%) glass, doped with and without 3 mol% P2O5, in pH 12 KOH and pH 12 KOH saturated with Ca2+ ions was studied. Ca2+ ions in the solution significantly reduce the glass dissolution rate by forming a passivating calcium silicate hydrate (C–S–H) gel layer on the glass surface. When these corroded glasses were then exposed to Ca‐free KOH, the C–S–H layer redissolves into the undersaturated solution and the glass dissolution rate increases. For phosphate‐doped borosilicate glass, PO43− units released from the dissolving glass react with Ca2+ ions in saturated solutions to form crystalline hydroxylapatite on the glass surface, but this layer does not protect the glass from corrosion as well as the C–S–H does. The nature of the C–S–H layer was characterized by Raman spectroscopy, which reveals a gel layer constituted mainly of silicate anions.
Balance sheet conservatism and audit reporting conservatism
Authors: Kausar Asad , Lennox Clive 
Published: April 2017

AbstractFinancial reports are prepared on a going‐concern (GC) basis rather than a liquidation basis even when companies are highly distressed. This allows distressed companies to report book values of assets that greatly exceed their liquidation values, implying a lack of conservatism in the balance sheet. We argue that auditors issue going‐concern opinions in order to warn investors about this lack of balance sheet conservatism. This argument leads to two testable hypotheses. First, for companies that are at risk of bankruptcy, auditors are more likely to issue GC opinions when the book values of assets under the GC assumption are high relative to the expected liquidation values of assets (i.e., when the GC assumption causes the balance sheet to lack conservatism). Second, for companies that enter bankruptcy, the issuance of a prior GC opinion has predictive information content with respect to the wedge between the book values of assets and the future liquidation values of those same assets. Our results strongly support both hypotheses. The findings are important because they indicate that conservative audit reporting helps to compensate for a lack of conservatism in the balance sheet, which arises because the GC assumption permits the book values of assets to exceed their liquidation values.