Replication and translation of co-innovation: The influence of institutional context in large international participatory research projects

Stakeholder involvement in research processes is widely seen as essential to enhance the applicability of research. A common conclusion in the extensive body of literature on participatory and transdisciplinary research is the importance of the institutional context for understanding the dynamics and effectiveness of participatory projects. The role of institutional context has become increasingly important in view of large international research projects implementing shared participatory methodologies across countries (for example within Horizon 2020 and within CGIAR programmes), which each have different institutional contexts. Despite the generally accepted importance of the institutional context for understanding the unfolding of participatory and transdisciplinary research projects, surprisingly little research has actually looked into its role in greater detail. This paper aims to fill this gap in the literature by studying how a set of participatory principles and methods in a European project on integrated pest management (denoted as co-innovation in the project under study) was applied by researchers and advisers operating in a single international research project under the institutional conditions of four countries. The principal finding of this study is that, although constraints and enablers of participatory research at the personal level (e.g. researcher identity) were similar across the studied countries, research organisation- and community-based constraints and enablers differed, as well as those at the level of the overall innovation system. The institutions at different levels interact and create country-specific histories and path-dependencies, which lead to different degrees of propensity and preparedness, and hence different starting positions for participatory approaches. Consequently, when participatory research methods and approaches are applied in different contexts following a one-size-fits-all approach they may be less effective if not translated to institutional conditions at different levels. The study suggests that large international participatory research projects make provision in their design for careful selection of project team individuals, the composition of teams, and pay attention to the room for manoeuvre that the project, institute and national contexts provide for participatory research. To support the adjustment of participatory approaches to local institutional conditions, large international projects would benefit from fostering learning spaces that enable reflection on translation to local contexts and are capable of connecting to a wider network of decision makers and influencers that can facilitate institutional change in organisations and innovation systems.     

基于联合研究实体的国家实验室网络化规律研究

对基于联合研究实体CMI的埃姆斯国家实验室网络化案例分析后发现，拉力（国家战略需求、问题综合复杂）和推力（自身发展追求、自我能力局限）共同驱动国家实验室网络化。强实力、精专业的优质网络节点、相似-差异-分散-役使四重属性叠加的网络关系以及星形网络结构，基于点、线、面三维视角形成了国家实验室网络化基本相态。在国家实验室需求的基础上，网络化规则体系通过实践探索自发生成，且反作用于网络化实践，为网络化文化形成提供了必要条件，成为实验室网络化持续演进的文化根基。最后，从网络化方式、依靠力量、相态、规则、嵌入情景与自主发展5个方面，总结出国家实验室网络化规律对我国国家实验室网络化发展的主要启示。     

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature

In this paper key regulation-related findings and commentaries in the 2016 academic literature are synthesized in annotated form. This paper is one in a series of previously published annotated bibliographies published in this journal. Papers published in academic outlets including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Accounting Horizons, The Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business, Finance & Accounting, The Journal of Financial Reporting, Auditing A Journal of Practice and Theory, and Research in Accounting Regulation were reviewed for potential inclusion. The 2016 literature featured strong regulation-related threads as follows: financial accounting regulation, analysis of individual pronouncements, SEC regulatory activity and its impact, international financial reporting standards, income tax reporting, and auditing.     

Perceived incentives to transdisciplinarity in a Japanese university research center

As a method of investigating complex socially relevant phenomena, transdisciplinary research (TDR) is gaining increasing centrality as a model of knowledge production. However, it is being discouraged by a scientific reward system based on disciplinary logic. The disincentive is even stronger for junior scholars who should be developing the capabilities necessary for achieving long-term scientific excellence.Building on theories of the coordination of scientific communities and using the case of a research center of Kyoto University investigating the boundary between cell and material sciences, we aim to disentangle the interplay between institutional incentives and intrinsic motivation in the prioritization of TDR over monodisciplinary research.We find that, despite strong interest in TDR among scientists and the center's mission to promote this orientation, only a minority of scientists prioritize this approach. Choice of research strategy is associated with its perceived benefits for idea generation, publication opportunities, intellectual effort required, the costs of team coordination, and satisfaction with organizational resources. Furthermore, the propensity to prioritize TDR drops among scientists beginning their careers.Therefore, we recommend the development of evaluation schemes grounded in activity-based measures and the granting of permanent positions to scientists pursuing TDR.     

新会计准则下政府补助会计税务处理及其对研发加计扣除的影响

新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。     

Risks from self-referential peer review echo chambers developing in research fields: 2018 Keynote Address presented at The British Accounting Review 50th Anniversary Celebrations,British Accounting and Finance Association Annual Conference,London

Denigration of academic experts and expertise, amid a resurgence of political populism, poses a challenge to the legitimacy of academic research. Addressing this challenge requires us to continually demonstrate the importance of basing policy interventions on reliable evidence, rather than unevidenced assertions that gain traction through communication echo chambers. However, unconscious confirmation biases in collection and analysis of evidence can impair the reliability of our research insights. A key source of such confirmation biases are unchallenged ideologies and other taken-for-granted assumptions underlying any research (sub)field. This essay argues that informal and formal peer review processes at many stages of research need to highlight and challenge both conscious selectivity bias and unconscious confirmation bias. However, they are unlikely to do so where researchers only take on board feedback from peers in the same (sub)field who share ideological commitments and taken-for-granted assumptions. In such circumstances, self-referential peer review echo chambers can develop that entrench rather than challenge weaknesses in a research (sub)field. This can be a major risk to the effectiveness and reputation of any academic research (sub)field; a risk we need to confront.     

Drivers of research impact: evidence from the top three finance journals

We study the characteristics of all published papers in the top three finance journals (JF, JFE and RFS), and how these paper characteristics affect the number of citations in Google Scholar and the Web of Science database. First, we find the characteristics in the universalist perspective remain constant while the characteristics in the constructivist and presentation perspectives increase over time. Second, some characteristics are significantly different between the high-impact and the low-impact papers. Third, paper quality, research method, journal placement and paper age are the most important drivers. Last, different drivers play different roles in different journals.     

The role and impact of professional accountancy associations on accounting education research: An international study

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.     

Beyond the boundaries: Challenges for business,policy and society

This editorial article introduces the papers presented at the ITS Seoul 2018 and seven papers selected for the special issue of ITS Seoul 2018. Specifically, this article provides the results of keyword networks, research agendas and coauthor networks of ITS Seoul 2018. A summary of the seven papers accepted for the special issue of ITS Seoul 2018 is also included. Finally, this article concludes by introducing another paper that empirically explores the value of special issues by analyzing the characteristics of special issues of Telecommunications Policy.     

Pitching research: ‘qualitative cousins’ and the ‘extended family’

This study has two related goals – one very specific and one more general. The specific goal is to constructively engage with Lodhia (2017) on the issue of whether and to what extent ‘qualitative cousins’ are well served by Faff's (2015) original pitching research (PR) template. Using this ‘cousins’ focus as a primer, the more general goal is to update the agenda created by Faff (2015) and in so doing, explore the ‘extended family’ of PR work/resources now available.