1.

Record Nr.

UNINA9910297041803321

Autore

Wolf Sebastian

Titolo

Management Accountants' Business Orientation and Involvement in Incentive Compensation : Empirical Results from a Cross-Sectional Survey / Barbara E. Weißenberger, Sebastian Wolf

Pubbl/distr/stampa

Frankfurt a.M, : PH02, 2018

2018, c2011

ISBN

9783631751466

363175146X

Edizione

[1st, New ed.]

Descrizione fisica

1 online resource (193 p.) : , EPDF

Collana

Controlling & Business Accounting ; 6

Soggetti

Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Peter Lang GmbH, Internationaler Verlag der Wissenschaften

Nota di contenuto

Contents: Management Accountants - Business Partner - Business Orientation of Management Accountants - Involvement of Management Accountants in Incentive Compensation - Theory of Reasoned Action - Empirical Study - Dyadic Research Design - Partial Least Squares - Sub-Group Analyses.

Sommario/riassunto

Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top 1,500 companies in Germany, results reveal that especially subjective norms have a strong impact on the practice of management accountants acting business-oriented. Furthermore, the results reinforce the frequently postulated positive effect of management accountants' business orientation. The analyses also show positive associations between the involvement of management accountants in incentive compensation, the effort effects of incentive schemes, and firm performance.



2.

Record Nr.

UNINA9910624356503321

Autore

Burkhardt Marcus

Titolo

Interrogating Datafication : Towards a Praxeology of Data / / ed. by Timo Kaerlein, Danny Lämmerhirt, Axel Volmar, Sam Hind, Carolin Gerlitz, Daniela van Geenen, Marcus Burkhardt

Pubbl/distr/stampa

Bielefeld, : transcript Verlag, 2022

Bielefeld : , : transcript Verlag, , [2022]

©2022

ISBN

3-8394-5561-8

Edizione

[1st ed.]

Descrizione fisica

1 online resource (310 p.)

Collana

Media in Action ; ; 3

Disciplina

302.231

Soggetti

SOCIAL SCIENCE / Media Studies

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di contenuto

Frontmatter -- Contents -- Introduction -- I: Cultural Histories of Data -- Film as the First Universal Data Medium -- Film Box Office Charts and the Metadata of Culture -- II: Data Ethnography -- Doing Data Ethnography: A Moderated Conversation and Reflection -- “Girls are like Glass”: Situated Knowledges of Syrian Refugee Women on Datafication and Transparency -- III: Digital Care -- Everyday Curation? Attending to Data, Records and Record Keeping in the Practices of Self-Monitoring -- User-Oriented Innovations: On Cooperative Imagination Spaces in R&D Projects to Support Older Adults in Rural Areas with ICT and Sensor Technology -- Managing Data, Managing Contradictions: Archiving and Sharing Ethnographic Data -- Designing a Data Story: An Innovative Approach for the Selective Care of Qualitative and Ethnographic Data -- IV: Datafied Mobilities -- Mediating Affective Atmospheres through Public Wifi Infrastructure -- Dashboard Design and Driving Data(fication) -- Algorithms Curate Data: Four Perspectives on Data-Based Working Conditions, Using the Example of Route and Job Planning -- Epilogue -- Digitize Again Forever -- Authors

Sommario/riassunto

What constitutes a data practice and how do contemporary digital media technologies reconfigure our understanding of practices in general? Autonomously acting media, distributed digital



infrastructures, and sensor-based media environments challenge the conditions of accounting for data practices both theoretically and empirically. Which forms of cooperation are constituted in and by data practices? And how are human and nonhuman agencies distributed and interrelated in data-saturated environments? The volume collects theoretical, empirical, and historiographical contributions from a range of international scholars to shed light on the current shift from media to data practices.