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on Accounting and Auditing |
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Issue of 2021‒12‒13
four papers chosen by |
| By: | Harin, Alexander |
| Abstract: | A systematic introduction to sub-interval images (or SI-images or S-IIs) is presented here. General outlook of possible use of the SI-analysis for Big Data is given. Basic notions of S-IIs are formulated including cuboids of gravity and sub-interval copies of databases. Two concepts of SII-indexing are proposed for Big Data databases. The S-IIs can be used in, e.g., search, and recognition in databases in, e.g., accounting and audit, micro- and macroeconomics, especially in Big Data databases. |
| Keywords: | mathematic; databases; Big Data; utility theory; prospect theory; economics; |
| JEL: | C02 C1 D8 |
| Date: | 2021–11–22 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:110782&r= |
| By: | Agathe Morinière (UM - Université de Montpellier, MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UPVM - Université Paul-Valéry - Montpellier 3 - UM - Université de Montpellier - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia); Irène Georgescu (UM - Université de Montpellier, MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UPVM - Université Paul-Valéry - Montpellier 3 - UM - Université de Montpellier - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia) |
| Abstract: | Purpose This study aims to understand whether and how the use of performance measures in the context of healthcare organizations facilitates the dynamics of compromise or whether it creates moral struggles among a wide variety of actors. It offers novel insights into the concept of hybridity by investigating its underlying moral dimension. Drawing upon the sociology of worth theory (Boltanski and Thévenot, 1991, 2006), this paper examines how actors negotiate and compromise over time concerning issues of justice, involving the use of performance measures on a day-to-day basis. Design/methodology/approach The article presents a single case study of a medical unit in a French public hospital. Data were obtained through the ethnographic method, semi-structured interviews and internal financial and accounting documents. Findings Unlike earlier accounting studies, the authors analyze whether, and how, accounting, on one hand, contributes to the dynamics of compromise between actors with divergent values that characterize hybrid organizations, and, on the other hand, increases tensions among actors with convergent values involved in caregiving. This offers practical insights into three relational mechanisms underlying the dynamics of compromise and their limits through the time dimension. Research limitations/implications The authors use a single case study in a country-specific context. Practical implications This study helps managers of healthcare organizations to understand the relationships between the use of performance measures and their impact on the evaluation of worth in practice. Originality/value In terms of theoretical contribution, the authors show how the sociology of worth (Boltanski and Thévenot, 1991, 2006) complements the analysis of hybridity and develop an original approach to understanding the ambivalent role of performance measures in bringing together divergent values within French public hospitals. |
| Date: | 2021–07–23 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03420806&r= |
| By: | Daly, Stephen; Hughson, Helen; Loutzenhiser, Glen |
| Abstract: | This paper considers the scale and prevalence of valuation issues under a wealth tax. Valuation issues are frequently cited in the literature as the most difficult aspect of wealth taxes. We examine some of the most problematic asset types from a valuation perspective. We also consider a range of solutions to manage these concerns, drawing on international experience and the approaches already taken for other taxes within the UK system. We conclude that satisfactory options for arriving at a value for wealth tax purposes are available even for the most problematic assets. We also estimate that the absolute number of taxpayers likely to pay substantial valuation fees is small, and that, in aggregate, valuation costs could be contained to around 0.1 per cent or less of total chargeable assets, even if they are substantial for some individual taxpayers. |
| Keywords: | agricultural property; artwork; banding; business assets; net wealth tax; open market value; pension assets; residential property; tax policy; valuation; ES/L011719/1; ES/V012657/1; International Inequalities Institute AFSEE COVID‐19 fund |
| JEL: | E6 J1 |
| Date: | 2021–10–25 |
| URL: | http://d.repec.org/n?u=RePEc:ehl:lserod:112696&r= |
| By: | Andrew Hawley; Ke Wang |
| Abstract: | The COVID-19 pandemic has materially affected U.S. consumer behavior and business operations in many important aspects. This note focuses on the changes in banks’ balance sheets and demonstrates how we could apply a novel measure of portfolio similarity to balance sheet data and assess the drivers of similarity change along the path of the pandemic. |
| Date: | 2021–11–26 |
| URL: | http://d.repec.org/n?u=RePEc:fip:fedgfn:2021-11-26-1&r= |