title: SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study

authors: Wijekoon, Nisansala

abstract: Purpose: This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach: Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others. Findings: The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions. Research limitations/implications: Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved. Practical implications: The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting. Social implications: This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries. Originality/value: Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

text: SME owners and accountants' perceptions of financial information in small- and medium-sized entities: a Sri Lanka case study Purpose: This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach: Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others. Findings: The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions. Research limitations/implications: Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved. Practical implications: The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting. Social implications: This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries. Originality/value: Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

year: 2023-05-16

title: Estimating the spatial distribution of crime events around a football stadium from georeferenced tweets

authors: Ristea, Alina

subjects: computer science

abstract: Crowd-based events, such as football matches, are considered generators of crime. Criminological research on the influence of football matches has consistently uncovered differences in spatial crime patterns, particularly in the areas around stadia. At the same time, social media data mining research on football matches shows a high volume of data created during football events. This study seeks to build on these two research streams by exploring the spatial relationship between crime events and nearby Twitter activity around a football stadium, and estimating the possible influence of tweets for explaining the presence or absence of crime in the area around a football stadium on match days. Aggregated hourly crime data and geotagged tweets for the same area around the stadium are analysed using exploratory and inferential methods. Spatial clustering, spatial statistics, text mining as well as a hurdle negative binomial logistic regression for spatiotemporal explanations are utilized in our analysis. Findings indicate a statistically significant spatial relationship between three crime types (criminal damage, theft and handling, and violence against the person) and tweet patterns, and that such a relationship can be used to explain future incidents of crime.

text: Estimating the spatial distribution of crime events around a football stadium from georeferenced tweets Crowd-based events, such as football matches, are considered generators of crime. Criminological research on the influence of football matches has consistently uncovered differences in spatial crime patterns, particularly in the areas around stadia. At the same time, social media data mining research on football matches shows a high volume of data created during football events. This study seeks to build on these two research streams by exploring the spatial relationship between crime events and nearby Twitter activity around a football stadium, and estimating the possible influence of tweets for explaining the presence or absence of crime in the area around a football stadium on match days. Aggregated hourly crime data and geotagged tweets for the same area around the stadium are analysed using exploratory and inferential methods. Spatial clustering, spatial statistics, text mining as well as a hurdle negative binomial logistic regression for spatiotemporal explanations are utilized in our analysis. Findings indicate a statistically significant spatial relationship between three crime types (criminal damage, theft and handling, and violence against the person) and tweet patterns, and that such a relationship can be used to explain future incidents of crime.

year: 2018

title: Māori men: An indigenous psychological perspective on the interconnected self

authors: Rua, Mohi

subjects: Māori men

abstract: The positive relational practices of Māori men are seldom explored in academic research. Responding to this gap in the literature, this article explores how Māori men negotiate a positive sense of self and relationships. This research is guided by kaupapa Māori research practice, Māori cultural concepts, and relational understandings of identity and wellbeing. Our ethnographic approach involved direct observations, engagement in shared cultural practices and narrative interviews. During these interactions, participating men invoked a positive sense of self through accounts of belonging, reciprocity, dialogue, intimacy, and care for themselves, their whānau, and traditions. We found that Māori men's identities are negotiated through interactions with whānau (immediate and extended family), and particular places and practices. Our participants demonstrated how Māori men’s positive self-constructions are fundamentally interconnected with other people, cultural traditions, socio-cultural practices, physical and symbolic places, as well as their own health and the health of those around them.

text: Māori men: An indigenous psychological perspective on the interconnected self The positive relational practices of Māori men are seldom explored in academic research. Responding to this gap in the literature, this article explores how Māori men negotiate a positive sense of self and relationships. This research is guided by kaupapa Māori research practice, Māori cultural concepts, and relational understandings of identity and wellbeing. Our ethnographic approach involved direct observations, engagement in shared cultural practices and narrative interviews. During these interactions, participating men invoked a positive sense of self through accounts of belonging, reciprocity, dialogue, intimacy, and care for themselves, their whānau, and traditions. We found that Māori men's identities are negotiated through interactions with whānau (immediate and extended family), and particular places and practices. Our participants demonstrated how Māori men’s positive self-constructions are fundamentally interconnected with other people, cultural traditions, socio-cultural practices, physical and symbolic places, as well as their own health and the health of those around them.

year: 2017